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This research is motivated by the complex phenomena that occur within modern organizations, where the dynamics of power, influence, and empowerment often determine work behavior and leadership effectiveness. In many organizations, poorly managed internal politics can lead to conflict, injustice, and decreased work motivation, whereas empowerment and ethical leadership can foster a highly competitive and collaborative culture. Based on this reality, the study aims to deeply analyze how the concepts of influencing, empowering, and organizational politics interact and affect the dynamics of work behavior, as well as to identify leadership strategies capable of managing organizational politics positively while creating an effective empowerment system for all members. The research employs a qualitative descriptive method using secondary data obtained through a literature review of various academic sources, scholarly journals, and previous relevant studies. The results show that organizational success largely depends on a leader's ability to balance power and participation, control and freedom, as well as individual and collective interests. The application of leadership strategies grounded in ethics, transparency, and empowerment has been proven to transform organizational politics into a positive force that enhances performance, loyalty, and trust among members. Thus, the integration of influence, empowerment, and organizational politics not only strengthens leadership effectiveness but also creates a productive, fair, and sustainable work environment.

This study examines in depth the concepts of maysir, gharar, and riba as three practices that are prohibited in sharia economics because they are considered to cause injustice and imbalance in economic activities. Through an analysis of the postulates of the Qur'an and Hadith, this study confirms that the prohibition of maysir is based on the element of excessive speculation that harms one of the parties, gharar is rejected because it contains ambiguity in the object and contract, while riba is prohibited because it creates an unequal addition in financial transactions. In addition, the study highlights how other religions and various modern economic systems have paid attention to the principles that are in line with the prohibition of these three concepts, especially related to business ethics, social justice, and economic risk mitigation. A cross-faith perspective shows that universal values such as honesty, transparency, and balance are essential foundations for building a sustainable economic order. By combining normative perspectives and cross-tradition comparisons, this study seeks to provide a comprehensive understanding of the dangers of maysir, gharar, and usury, as well as the implications of the implementation of their prohibition in modern economic life. The results of the study are expected to be a reference in formulating economic practices that are fair, stable, and able to be widely applied in various communities.

The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to select the sample from an initial population of 198 firms, based on two criteria: (1) being in the mining industry and listed on the IDX during the designated timeframe, and (2) regularly publishing sustainability and annual reports. By applying these criteria, a sample of 47 businesses was obtained, producing 188 observations in total.  Multiple linear regression was used to analyze the data using SPSS version 25. The results of the partial test show that while the percentage of independent board commissioners has no discernible effect on sustainability report disclosure, the frequency of audit committee meetings and managerial ownership have a significant and positive impact. These findings demonstrate how important internal ownership and an active audit function are to raising the standard of sustainability accountability and transparency.

The rapid growth of amateur football clubs in Surabaya presents great opportunities for talent development and social cohesion, but it also comes with managerial challenges such as unclear organizational structure, lack of financial transparency, limited promotion, and the absence of operational standards for matches. This article presents the results of a community service program based on capacity building, designed to strengthen the managerial capacity of amateur football club managers in Surabaya. The activities focused on a one-day face-to-face workshop for representatives from 30 clubs, utilizing interactive lectures, local case studies, targeted discussions, and the distribution of practical handouts including organizational structure templates, code of conduct, one-page financial reports, content calendars, and matchday checklists. The core materials covered five areas: governance & legal, planning & OKR, finance & accountability, marketing & sponsorship, and operations & safeguarding. The program concludes that a brief, capacity-building workshop can trigger the initial professionalization of amateur football clubs through measurable, easy-to-adopt, and replicable minimum viable governance practices. These findings are relevant as a model for strengthening governance and management of amateur clubs in Indonesia, while also supporting a more professional, accountable, and sustainable community sports ecosystem.

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and service quality are examined as significant factors in establishing trust. The findings demonstrate that the majority of earlier research discovered a strong positive correlation between these factors and muzakki trust. Nonetheless, there are conflicting findings on the factors of openness and accountability, which in certain research actually indicate a detrimental impact. This discrepancy highlights the necessity for more study to reevaluate these two factors' roles in the context of zakat management. Theoretically, the adoption of Islamic Good Corporate Governance should boost muzakki involvement in zakat contributions by enhancing accountability, transparency, and public trust in zakat administration organizations.

The construction industry faces major challenges in managing material inventory, particularly among start-up companies that still rely on paper-based manual records. Such practices often lead to data inconsistencies, delays in decision-making, and project inefficiencies. This study aims to analyze the implementation of a cloud-based and real-time inventory management system utilizing spreadsheets at PT X, a start-up contractor located in Karanganyar, Central Java. The research employs a qualitative case study approach, with data collected through direct observation, semi-structured interviews with finance staff, logistics administration staff, and the project manager, as well as documentation of material inflows and outflows. The findings reveal that the use of cloud-based spreadsheets enhances data transparency, facilitates real-time monitoring between field and office, and accelerates stock opname validation. The system also supports more responsive decision-making regarding material reordering and request postponements. Nevertheless, several obstacles remain, including limited digital literacy among staff, potential input errors, and reliance on internet connectivity. Theoretically, this research contributes to the literature on accounting information systems and inventory management in small-scale construction sectors. Practically, it demonstrates that low-cost cloud solutions can improve operational efficiency and serve as a foundation for developing more integrated systems in the future.

The usage of blockchain has increased around the world over the years. It has become widely used in various sectors that need transparency, such as accounting, business, and auditing. Blockchains are gaining more popularity after being applied as a system for digital asset ownership, such as cryptocurrency and NFTs (Non-Fungible Tokens). This growing trend of blockchain is followed by the increasing trend of research regarding it in the last decade. Blockchain has the potential to revolutionize the auditing sector and enhance economic accountability due to its decentralized system. Therefore, research regarding blockchain applications in auditing is becoming an important topic. This study adopts a qualitative approach by using datasets retrieved from the Scopus website, from the search result of blockchain auditing, with a total of 1228 articles that were published in the last decade (2015-2025). Furthermore, this study also uses several software programs as data processing tools, such as R Studio, VOSViewer, and Publish or Perish. This study aims to understand the research trend regarding blockchain auditing in the last decade and highlight its implications for the auditing and economic sectors.

The Rp 300 trillion tin trade mega-corruption case is one of the largest corruption scandals in the history of Indonesian natural resource management. This study aims to analyze violations of Pancasila principles and ethical governance in the tin trade mega-corruption case, and to identify threats to Indonesian natural resource management. The study uses a qualitative approach with descriptive methods. Data were collected through documentary studies of law enforcement reports, government documents, media reports, and related literature. Data analysis was conducted thematically within the theoretical framework of Pancasila, good governance, and public ethics. The findings indicate that this case violates all of Pancasila's tenets, particularly the second (Just and Civilized Humanity) and fifth (Social Justice for All Indonesian People). There were violations of governance principles including transparency, accountability, participation, the rule of law, and effectiveness. The modus operandi involved collusion between business actors, state officials, and law enforcement officers. The mega-allegations reflect a systemic failure in natural resource management that contradicts the constitutional mandate and Pancasila values. Structural reforms are needed in mining governance, enforcement of the integrity of the apparatus, and public participation in supervision.

Financial administration plays a crucial role in village-level governance, requiring transparency, accountability, and efficiency in the use of public funds. Currently, the Hameli Ate Village Office still relies on manual methods to manage its financial administration, including recording cash receipts and expenditures using notebooks and simple spreadsheets. This approach presents various issues, such as the risk of data loss, calculation errors, delays in report preparation, and difficulties in tracking and collecting financial transaction data. This study aims to develop a web-based financial administration information system to assist village officials in managing financial data more effectively, efficiently, and in an integrated manner. The methods applied include observation, interviews, and document collection to understand system requirements, while the system development process is implemented using the Waterfall model, which consists of the stages of analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language and a MySQL database and is designed to generate financial reports automatically and in real time. The testing results show that the system can handle income and expenditure data more quickly, accurately, and in a user-friendly manner. With the implementation of this information system, the financial administration process at the Hameli Ate Village Office becomes more transparent, accountable, and facilitates data-driven decision-making.

as a process of managing all components of education so that they run in a directed, orderly, and coordinated manner. However, what often occurs in the field, educational administration does not always run in accordance with the principles of efficiency, justice, and transparency. Several forms of damage or problems often arise due to weak management, a lack of understanding of the philosophical values ​​​​of education, and low integrity in the management of educational institutions, which also have a direct impact on the decline in the quality of education and the failure to achieve national education goals. Philosophy plays a major role in educational administration, serving as a foundation for thought, ethical guidelines, and determinants of direction at every stage of educational management. Philosophy helps educational managers to think rationally, critically, and reflectively in facing various problems, so that decisions taken are not merely technical, but also based on considerations of values ​​​​and justice. This study aims to understand the relationship between philosophical administration values ​​​and educational practices in the context of decision-making. This study uses a qualitative approach, where data collection is carried out through a literature review derived from scientific articles relevant to the research topic. The study has shown that philosophical values ​​play a significant role in shaping ethical principles in educational administration. The conclusion that can be given is that the integration between philosophy and educational administration can strengthen the moral basis and direction of the goals of educational institutions.

This study aims to identify the business strategies implemented by used motorcycle showrooms and to examine their impact on the income generated. The research focuses on four used motorcycle showrooms located on Jalan Panglima, Kuala Tungkal, Tanjung Jabung Barat Regency. The intense competition in a concentrated area encourages each showroom to adopt appropriate strategies to remain competitive and sustain stable income. This research uses a qualitative approach with a comparative study method. Data were collected through observation, in-depth interviews, and documentation. Data analysis was carried out using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results show that each showroom implements different business strategies based on their internal strengths and market characteristics. Showrooms that combine the marketing mix (7P) with good service approaches tend to earn higher income. Additionally, Islamic business values such as honesty, transparency, and trustworthy service contribute to the effectiveness of the strategies applied.

This research aims to analyze the alignment of Bank Jago’s digital banking innovations with the Sustainable Development Goals (SDGs) during the 2022–2024 period. The method used is a qualitative descriptive analysis with a document study approach, which includes the Annual Report, Integrated Report, and Sustainability Report of Bank Jago over the past three years. The results of the study indicate that Bank Jago’s digital innovations are aligned with the five main dimensions of the SDGs: economic, social, governance, environmental, and partnership. From the economic perspective, digitalization has enhanced efficiency and financial performance through the growth of third-party funds and the expansion of access to digital services. In the social dimension, financial literacy programs, MSME financing, and digital zakat initiatives have strengthened financial inclusion among communities. The governance and environmental aspects demonstrate a commitment to transparency, energy efficiency, and green banking practices. Meanwhile, collaborations with fintech ecosystems and social institutions have reinforced sustainable partnerships. Overall, Bank Jago has implemented a digital transformation strategy aligned with the principles of Strategic Fit and Value Co-Creation, making digital innovation not only an instrument of economic growth but also a means to achieve sustainable development in Indonesia’s banking sector.

E-Tendering is an electronic-based procurement method that integrates all parties involved in construction projects through a digital platform, simplifying communication, document exchange, and transactions from the initial stage to project completion. The primary objective of implementing E-Tendering in the construction sector is to improve efficiency and transparency in the procurement process of goods and services. However, construction service providers often face obstacles in E-Tendering, such as limited technological proficiency, administrative errors that may disqualify bids, and technical issues like internet connectivity and platform system reliability. Therefore, this research aims to identify the barriers and level of understanding of E-Tendering among construction service providers in Surabaya. A total of 51 respondents were selected using snowball sampling, based on their participation in the E-Tendering system. Data processing in this study employed a quantitative approach using the Fuzzy AHP method to analyze the criteria and sub-criteria related to understanding and obstacles in participating in electronic construction service tenders (E-Tendering). The results of the analysis of service providers’ understanding of the E-Tendering system using the AHP method showed a λmax value of 9.09, a Consistency Index (CI) of 0.01, and a Consistency Ratio (CR) of 0.007. The CR value, which is far below the threshold of 0.10, indicates that the respondents’ assessments are consistent, meaning that the pairwise comparison results of the nine criteria can be considered valid and reliable.

This research aims to thoroughly examine the implementation of the Batam-Seaport Information Management Sistem (B-SIMS) for the payment of berthing and mooring services carried out by PT. Div Samudera Abadi at Batam Port. The background of the problem includes the government's post-COVID-19 pandemic drive to accelerate the digital transformation of public services, particularly in ports, to enhance efficiency and transparency. The B-SIMS system, developed by the internal team of the Directorate of the Port Business Entity (BUP) of BP Batam, is designed as a digital solution to replace the previously manual, queue-based process for berthing and mooring fee payments. As a ship agent, PT. Div Samudera Abadi is responsible for reporting all ship activities, managing necessary documents, and settling port service payments. The research method employed involves a qualitative and descriptive approach. The findings show that the implementation of B-SIMS has successfully transformed the business process. Ship agents can now submit applications, monitor status, and make payments digitally through the B-SIMS sistem. This transformation significantly contributes to increased port operational efficiency, administrative transparency, and reduced physical contact, aligning with the vision for digitalizing public services in Batam. However, challenges related to sistem adaptation and early stability may still arise.

This study offers an in-depth comparative assessment of land registration systems in Indonesia, Malaysia, the Netherlands, and Australia, acknowledging that variations in historical evolution, legal infrastructures, and administrative mechanisms have shaped each country’s approach to land governance. These foundational distinctions play a crucial role in determining how effectively each nation provides legal certainty, secures land ownership rights, and administers land records with accuracy and efficiency. The analysis explores how differing registration models—ranging from deeds-based to title-based systems—impact levels of transparency, reliability, and public trust in land management institutions. Furthermore, the study identifies the strengths, limitations, and operational challenges within each framework, demonstrating that no single system is universally superior. Instead, the effectiveness of land registration practices depends on how well they align with the socio-legal context, institutional capacity, and administrative heritage of each region. The findings emphasize the importance of context-specific policy formulation, suggesting that land administration reforms should not merely replicate foreign models but must be adapted to local legal traditions and governance needs. Overall, this research underscores the necessity of designing land registration systems that enhance legal protection, promote efficient land administration, and strengthen the long-term security of landowners’ rights across diverse jurisdictions.

This research stems from the urgency of the role of public relations in Islamic educational institutions, particularly madrasas, which is increasingly complex and strategic in the current digital and information era. Public relations is not only tasked with disseminating information but also with building an image, maintaining public trust, and managing effective communication between the madrasa and various stakeholders such as students, parents, teachers, and the wider community. This study aims to identify and analyze the application of ethics and professionalism in public relations at SMP Plus Darus Sholah in Jember and its impact on the institution's image and public trust. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation, and documentation. The findings indicate that the application of Islamic ethical values—such as shiddiq (honesty), amanah (trustworthiness), and tabligh (transparency)—in public relations practices significantly enhances the madrasa's credibility and public trust. Additionally, the professionalism of public relations officers, characterized by structured communication planning and interpersonal ethics, plays a crucial role in building a positive institutional image. However, challenges such as a lack of formal training and understanding of ethical standards remain. The implications of this study highlight the need for policy recommendations to enhance the capacity and integrity of public relations personnel in Islamic educational institutions to support their role as the forefront of institutional communication.

This study aims to reflect on the Islamic business ethics values contained in QS Al-Jumu’ah verses 9–10 and their relevance in fraud prevention from the perspective of Sharia accounting. Fraudulent actions in business, such as falsifying financial reports and arranging transactions, are very dangerous issues because they undermine the economic system as a whole. This study uses a literature research method with a thematic interpretation (tafsir maudhu’i) approach to understand the meaning of Surah Al-Jumu’ah verses 9 to 10, as well as analyze scholarly works related to Sharia accounting and Islamic business ethics. The results of the study indicate that these verses provide ethical guidance that balances the obligation to worship with economic activities, so that every business transaction must be based on principles of honesty, transparency, trustworthiness, and responsibility. The integration of the values contained in the Qur’an is very important in preventing fraudulent actions because it shapes. The awareness that Allah always watches over all human actions. This study contributes theoretically by strengthening the literature on Sharia accounting based on Islamic values, and practically provides guidance for business practitioners and accountants in building a fair, honest, and integrity-driven trade system. Keywords: Sharia Accounting, QS Al-Jumu'ah Verses 9-10, Fraud, Islamic Business Ethics.

This study examines the crisis in teacher quality in the disruption era, caused by weak recruitment and selection systems that remain administrative, subjective, and lack transparency. The research aims to analyze the need for transforming recruitment and selection strategies toward a competency- and technology-based model as a solution to improve educational quality. This research employs a qualitative approach with a case study at MTs YPI Darul Huda Belitang OKU Timur. Data were collected through interviews, observations, and documentation, then analyzed descriptively using the Miles and Huberman interactive model. Data validity was tested through source and technique triangulation. The findings reveal that implementing competency- and technology-based recruitment systems, such as e-recruitment and online assessment, enhances objectivity, transparency, and efficiency in the selection process. This transformation strengthens teacher professionalism and improves the quality of educational institutions to become more adaptive to the challenges of the digital era.

Islamic boarding schools and madrassas play an important role in the formation of religious character and education in Indonesia. The transformation of the regulations of these two institutions is crucial to adjust educational practices to the principles of the state of law of Pancasila. This study aims to analyze the dynamics of the regulation of Islamic boarding schools and madrasah diniyyah and its impact on the internalization of Pancasila values. The method used is qualitative descriptive through the study of documents, including laws and regulations and related literature. The results of the study show that there are significant changes, such as formal recognition of institutional status, curriculum standards, and accreditation mechanisms, which strengthen operational legality and the application of Pancasila values. In addition, the latest regulations also encourage the improvement of the quality of governance, transparency of institutional management, and strengthening the role of the community in the education process. The implementation of these regulations also provides space for learning innovation, integration of religious moderation, and adaptation to social development. In conclusion, the harmonization of these regulations allows for religious education that is relevant to the national context while maintaining religious identity. This research provides the basis for the development of a balanced Islamic education policy between state authorities, the needs of students, and the autonomy of educational institutions in the face of modern challenges and increasingly complex social changes.