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Islamic economics is a branch of science that discusses economic issues like conventional economic systems. However, what distinguishes it is the application of Islamic values ​​as the main foundation in all economic activities. In the context of Islamic microeconomics, decision-making by each economic actor is carried out by considering the limitations of sharia as the main factor. Here, economic variables only act as necessary conditions, while morality and sharia rules act as sufficient conditions. Islamic economics is present as an alternative solution to global economic problems and as a means to achieve spiritual happiness, because economic activities in this system can also be considered worship.

Optimizing the use of quadcopter drones as personal explosive weapons for Marine Corps has become the focus of innovative research following the global trend of utilizing the latest military technology. The use of First Person View (FPV) drones as explosive weapons in military operations has become a global trend, especially after its success in conflicts such as Russia-Ukraine1. This research aims to optimize the E99 Pro FPV drone as an explosive weapon to increase the effectiveness and flexibility of marine infantry operations in the modern combat era. The methodology uses Research and Development (R&D) design with an applied experimental approach, including system design, prototyping, operator training, and field testing. The test involved 20 Marine Corps infantry soldiers as operators in a combat simulation scenario with questionnaire instruments, observations, and technical test equipment. The results showed that the drone was capable of carrying an explosive load of 10 grams of gunpowder with a flight time of 9.5 minutes and a mission success rate of 85% in attacking weak points of armored vehicles. Its operation is considered easy by soldiers even those who are inexperienced, while reducing the risk of casualties through long-range attacks. In terms of cost, this solution is economical with real-time camera capabilities that increase the accuracy of target identification. In conclusion, the E99 Pro drone is effective as an explosive weapon that is easy to operate, economical, and increases the flexibility of Marine infantry tactics. Its integration extends the attack range and becomes an innovative solution to the threat of armored vehicles. The implications of the research emphasize the need for further development and special soldier training for optimal integration into Marine Corps combat doctrine.

Rapid developments in information technology have opened up opportunities for new threats to national security, one of which is hacking of information systems. Cyber attacks not only cause economic losses and disrupt public services, but also pose a serious threat to Indonesia's digital sovereignty. In this context, state intelligence has a strategic role as the front line in detecting, analyzing, and countering various forms of threats to the country's strategic information systems. However, strengthening the function of state intelligence in dealing with hacking crimes still faces various obstacles, ranging from regulatory aspects that are not yet adaptive, weak inter-agency coordination, to limitations in technology and human resources. This study aims to examine the extent of the effectiveness of strengthening state intelligence in countering information system hacking, as well as to formulate the urgency of updating national legal policies that support the formation of a strong, integrated, and professional cyber intelligence system. Using a normative legal research method supported by a conceptual and case approach, this study concludes that strengthening state intelligence requires regulatory reform, institutional integration, and investment in technology and human resources in order to maintain national sovereignty in the digital age.

The school of jurisprudence has a crucial role in the formation of Islamic law, both in the classical and modern eras. In the classical period, schools of thought such as Hanafi, Maliki, Syafi'i, and Hanbali became the main basis for formulating Islamic law through a structured ijtihad methodology. Each school of thought developed its own way of interpreting the Qur'an, Hadith, ijma', and qiyas, which then contributed to the diversity of Islamic law. In the modern era, the role of schools of jurisprudence remains relevant in responding to contemporary legal challenges, especially in economic, social, and technological issues. Islamic law reform in various Muslim countries often refers to the principles of these schools by adapting them to the national legal system. Therefore, the study of schools of jurisprudence not only contributes to the historical development of Islamic law but also serves as a foundation for formulating legal solutions that are adaptive to the dynamics of the times.  

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

The BPNT problem which eventually became the background of the research problem began when researchers were visiting one of the food distribution places in Sangiasseri Village in early February 2020, this market is one of the places where the community receives assistance, when researchers conducted research at the place where the community received assistance, researchers listened to residents' complaints where the assistance they received varied, some received IDR 300,000 and some received IDR 600,000. The community explained that the non-cash food assistance program received was usually charged by the management, there were also delays in disbursement where residents received once every three months which became a problem in the BPNT program. In its implementation, the Non-Cash Food Assistance (BPNT) program experienced inaccurate targeting where financially capable families received assistance, while poor families did not. So that the socio-economic welfare of beneficiaries has not increased Non-Cash Food Assistance (BPNT) in the socio-economic welfare of beneficiaries, researchers discuss the running of the implementation of BPNT from the Sub-district, Village, RW and RT, BPNT Facilitators, and E-Warong and present findings on obstacles in the BPNT implementation system in the welfare of underprivileged families in Sangiasseri village.

The Ripple Mill machine is one of the vital components in a Palm Oil Mill (PKS) that functions to separate the palm kernel from its shell. This process is very important because the quality and quantity of the palm kernel produced will directly affect the economic value and production efficiency in the palm oil industry. At PTPN IV Regional II Plantation Unit and Adolina PKS, various technical problems were found that caused a decrease in machine performance, including rotor bars and square bars that experienced wear due to age and improper machine settings. In addition, other damage that often occurs is a broken van belt due to age and excessive tension, feeder motor dysfunction caused by excessive load, and motor overheating that occurs due to age and high workload. To overcome these problems, this study uses the Failure Mode and Effect Analysis (FMEA) method. This method aims to identify various potential failures, assess the severity, frequency of occurrence, and detection capability, so that the Risk Priority Number (RPN) value can be calculated as a basis for repair priorities. The results showed that worn rotor bars and worn square bars had the highest RPN values, each at 280, equivalent to 40.23% of the total identified risks. This indicates that these two components are critical points requiring immediate repair and maintenance attention. Applying FMEA in this context provides tangible benefits, including helping the company formulate a more targeted maintenance strategy, reducing the risk of recurring damage, and minimizing downtime that impacts production. With more systematic maintenance, operational efficiency can be improved while extending the lifespan of the Ripple Mill machine.

The implementation of ballast water management is a very important strategic step in preventing marine environmental pollution, because ship ballast water often becomes a route for the spread of invasive alien species that have the potential to disrupt the balance of the ecosistem, harm the maritime economic sector, and endanger human health. This study focuses on ballast water management practices on the MT Timur Laut Mas 2 ship, with the aim of assessing how the procedures are implemented in order to prevent the entry of alien species, reviewing the implementation of both international and national regulations, and evaluating the performance of the Ballast Water Management Sistem (BWMS) technology applied. This study uses a descriptive qualitative method based on a case study, with data collection through interviews with ship crews and company management, direct observation on board the ship, technical documentation, and a review of supporting literature. The results of the study show that the implementation of the IMO Ballast Water Management Convention (BWMC) regulations on ships has been realized through the preparation of a Ballast Water Management Plan, detailed recording in the Ballast Water Record Book, and the use of a BWMS that relies on filtration technology and ultraviolet radiation. However, the implementation still encounters obstacles in the form of limited crew understanding of system operation, variations in water quality along the shipping route that affect filtration effectiveness, and technical obstacles in equipment maintenance. Therefore, a combination of compliance with international regulations, improving crew competency through continuous training, and optimizing sistem operations are key factors in strengthening the effectiveness of ballast water management. These findings confirm that the application of modern technology in accordance with regulatory requirements can enhance marine ecosistem protection while ensuring the sustainability of the maritime industry, thus positively contributing to environmental sustainability and the stability.

Structural poverty is a complex phenomenon that occurs due to systemic inequality in economic, social and political structures, which traps marginalized groups in a cycle of poverty that is difficult to break. This research aims to analyze the impact of structural poverty on waste pickers in the Bintara Jaya slum, West Bekasi, focusing on internal and external factors that reinforce the cycle of poverty. The research method uses a descriptive qualitative approach through in-depth interviews with five waste picker informants. The results show that structural poverty in the waste picker community is influenced by limited access to education, informal work with unstable income, inadequate living conditions, and the lack of government policy intervention. Internal factors such as low levels of education and skills, as well as external factors such as social stigma and non-inclusive policies, exacerbate the condition. Despite facing severe challenges, the waste picker community still has hope to escape poverty, especially through their children's education. This research recommends the need for more holistic and inclusive policies to break the cycle of structural poverty, including improved access to education, skills training, and social protection for marginalized communities.

The rapid development of information technology has opened up opportunities for new threats to national security, one of which is information system hacking. Cyberattacks not only cause economic losses and disrupt public services but also pose a serious threat to Indonesia's digital sovereignty. In this context, state intelligence plays a strategic role as the vanguard in detecting, analyzing, and countering various threats to the country's strategic information systems. However, strengthening the state intelligence function in countering hacking crimes still faces various obstacles, ranging from immature regulations, weak inter-agency coordination, to limited technology and human resources. This study aims to assess the effectiveness of strengthening state intelligence in countering information system hacking and to formulate the urgency of updating national legal policy to support the formation of a strong, integrated, and professional cyber intelligence system. Using normative legal research methods supported by conceptual and case-based approaches, this study concludes that strengthening state intelligence requires regulatory updates, institutional integration, and investment in technology and human resources to safeguard national sovereignty in the digital era.

Ibn Khaldun is a Muslim thinker whose contribution to Islamic economics is monumental, especially through the work of Al-Muqaddimah which discusses the theory of work value, market mechanisms, taxation, the role of the state, and the cycle of civilization. This journal aims to analyze his economic thought in depth through a literature study of 30 scientific journals using a qualitative approach with thematic analysis. The research method used is a qualitative approach with thematic analysis techniques from various scientific literature that examines Ibn Khaldun's thought in classical and modern contexts. The results of the study show that Ibn Khaldun's economic concepts are not only normative and historical, but also have applicative value in answering contemporary economic problems, including social inequality, the tax system, to sustainable economic development. Therefore, Ibn Khaldun's thought has a high relevance to be applied in the development of modern Islamic economics. His intellectual legacy is a bridge between Islamic values and scientific solutions to the global economic crisis.

This community service program focuses on transforming financial management at Pharmacare Pharmacy Ciputat through the integration of digital accounting and strengthening human resource (HR) management. The background to this activity stems from the problem of partners who still rely on manual recording for financial transactions, inventory management, and report preparation. This condition results in inefficiency, late reporting, potential recording errors, and difficulties in strategic decision-making. In addition, limited HR competency in the use of digital accounting technology and the absence of financial standard operating procedures (SOPs) are major obstacles to improving organizational performance. The main objective of this activity is to implement an integrated digital accounting system capable of producing real-time financial reports, increasing inventory management efficiency, and building transparent financial governance. Simultaneously, employee competency is improved through intensive training and mentoring in the use of accounting software and the preparation of financial SOPs. The involvement of students and faculty in this activity aligns with the spirit of Independent Learning and Independent Campus (MBKM) and supports the achievement of the university's Key Performance Indicators (IKU), particularly in providing off-campus experiences and utilizing work results for the community. Through this program, it is hoped that Pharmacare Ciputat Pharmacy can improve operational efficiency, strengthen business sustainability, and provide more optimal healthcare services. More broadly, this activity contributes to community economic empowerment by strengthening the capacity of small businesses in the healthcare sector.

Corruption is an extraordinary crime with systemic impacts on a nation’s political, economic, and social stability. Various countries adopt different penal approaches to combat corruption, including Indonesia and China. This study aims to analyze and compare the effectiveness of criminal penalties in addressing corruption in both countries. The research uses a normative-juridical and comparative approach by examining legislation, empirical data, and relevant case studies. In Indonesia, the implementation of criminal sanctions tends to be more moderate, with imprisonment and fines being the dominant forms of punishment. However, enforcement faces challenges such as weak institutional independence and political interference. In contrast, China enforces much harsher penalties, including life imprisonment and the death penalty, as part of its "zero tolerance" anti-corruption policy supported by centralized political power. The findings show that although China’s repressive approach appears more stringent, the success in curbing corruption is not solely determined by the severity of the punishment. Instead, it also depends on the consistency, transparency, and integrity of the legal enforcement system. This study recommends that Indonesia reform its criminal policy to be firmer while still upholding principles of human rights and justice.

The problem faced by Kelurahan Kebagusan is that there is no structured system in determining the allocation of aid funds to the community, so the distribution process is often uneven and less targeted. So far, the determination of aid recipients is only based on subjective observations and manual assessments that have the potential to cause ineffectiveness in decision making. Therefore, a decision support system was designed to assist the kelurahan in prioritizing beneficiaries objectively and transparently. This system uses the Simple Additive Weighting (SAW) method, which allows the assessment process to be carried out based on the weights of several predetermined criteria, such as economic conditions, number of dependents, employment status, and home ownership. The result of this system development is a desktop-based application using the Java programming language, which is expected to help the kelurahan in managing data and performing calculations quickly and accurately, so that the allocation of aid funds can be more targeted and fair.   Keywords: Decision Support System, Simple Additive Weighting, Fund Allocation, Kebagusan Village.

A sustainable digital economy is an economic system that integrates digital technology, social sustainability, and resource efficiency within production processes and labor distribution. Advances in information technology, automation, and artificial intelligence have transformed the structure of the global labor market and created skill disparities among workers. The unpreparedness of human resources in facing digital transformation has led to gaps in access to training, technological literacy, and equal employment opportunities. Strengthening human capital is therefore a strategic solution to maintain balance between technological progress and social justice. This study employs a descriptive qualitative approach through Focus Group Discussions and literature reviews within the 2022–2025 period to analyze the interrelationships between competency development, automation implementation, and digital equity. The findings indicate that improving digital capabilities through upskilling, reskilling, and technology-based education enhances workforce resilience against disruption. Collaboration among government, industry, and educational institutions is proven to be effective in expanding training access, reducing the digital divide, and creating an inclusive and adaptive work ecosystem in the era of a sustainable digital economy.

The global environmental crisis caused by population growth, waste, and resource exploitation demands a shift towards a more sustainable economic system. This study examines the role of Artifical Intelligence (AI) and Blockchain technological innovations as solutions in strengthening the implementation of the circular economy at the global level. Using qualitative methods through literature studies and focused group discussions, the resuts show that AI can optimize waste management and supply chains efficiently, while Blockchain increases transparency and accountability through secure digital recording. The integration of the two forms the Digital Circular Economy (DCE)-an innovative solution that promotes resource efficiency, data fairness, and global carbon footprint reducation. DCE is a strategic step toward creating new sustainability standards that are smart, transparent, and future-oriented.

This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs) through financial recording training and simple financial report making. Many MSME actors do not have a neat bookkeeping system, making it difficult to find out net income and access financing from financial institutions. Therefore, the introduction of simple accounting is a strategic step to encourage more professional and sustainable business management. This activity was carried out by a team of lecturers accompanied by students, with a participatory approach and based on direct practice. The training material includes basic understanding of accounting, recording daily transactions, preparing income statements, and simulating the use of financial statements for working capital submissions. Through this method, it is hoped that there will be an effective and applicable transfer of knowledge from academics to the public. The results of the activity showed that participants were able to understand the importance of financial recording and began to implement a simple bookkeeping system in their business operations. In addition, participants also showed increased confidence in compiling financial statements that can be used as supporting documents in applying for financing to cooperatives, banks, or other financial institutions. This activity not only provides practical benefits for MSME actors, but also strengthens the role of universities in community economic empowerment. In the future, similar activities can be developed with the integration of digital technology to support more efficient and accurate financial recording.

This study was conducted to analyze the effect of suction power effectiveness on cyclones in Light Tenera Dust Separator (LTDS) 1 and 2 units on the level of palm kernel losses at PTPN IV Regional II Plantation Unit and Adolina Palm Oil Mill (POM). Palm kernel loss is a significant factor that can reduce production efficiency, as palm kernel has high economic value and is the main product in the palm oil industry. Kernel losses not only reduce production efficiency but also create significant economic disadvantages for the palm oil mill. The research method used was a gravimetric method with a field experiment approach. The research process included sampling from LTDS waste, separating kernels from shells, and measuring suction speed using an anemometer to determine cyclone performance. The gravimetric method was applied to quantify the proportion of kernel mixed with shell waste, providing measurable data on suction efficiency. The results showed that low suction power effectiveness was directly proportional to the increasing number of kernels that were thrown away with the shells. In other words, poor suction performance directly correlates with higher kernel losses. The main contributing factors include leaks in the cyclone, suboptimal blower settings, and inadequate operator skills. Operational skills and equipment maintenance were identified as crucial determinants of system performance. Based on these findings, improvements to the suction system are recommended through routine maintenance, leak checks, and blower setting calibration. Furthermore, operator training is required to precisely adjust suction power. By maintaining suction effectiveness and optimizing blower settings, kernel losses can be reduced below the standard threshold of 2.0%. Thus, mills can improve operational efficiency while minimizing economic losses due to palm kernel loss.  

This community service program at the Class I Correctional Facility SAE L’SIMA Malang was designed to address the urgent need for effective vocational skills development among inmates through productive poultry farming activities. One of the key challenges in poultry farming is the low success rate of egg hatching when relying on conventional, manually operated incubators that often lack precise temperature and humidity control. To overcome this problem, the program introduced the development and implementation of an automatic incubator system as a technological innovation to support both learning and productivity. The program employed a participatory approach, beginning with preliminary site surveys to identify existing resources and limitations within the correctional facility. Subsequently, the team carried out the design and assembly of an automatic egg incubator equipped with a digital system to monitor and regulate temperature and humidity levels. Functional testing was conducted using both chicken and duck eggs to ensure reliability and applicability across different types of poultry. In addition to the incubator prototype, the program also produced a practical user manual to guide inmates in operating and maintaining the equipment independently. The results demonstrated that the automatic incubator significantly improved the hatching success rate compared to traditional manual methods, despite initial challenges such as limited availability of components, restricted funding, and the reliance on outdated manual equipment. The inmates showed high levels of participation and adaptability in learning the operation of the new system, highlighting the potential of this program to enhance not only technical competence but also self-confidence. In conclusion, this initiative successfully integrated vocational training with technological innovation, offering a sustainable and practical solution for small to medium-scale poultry operations. Beyond improving technical skills, the program has broader social implications by equipping inmates with marketable competencies that can support their reintegration into society and contribute to their economic independence after release.

Inclusive and sustainable economic growth is a major challenge in today's digital age. Financial technology (FinTech) plays an important role in bridging the financial access gap while supporting environmental responsibility through the application of green finance. This study aims to analyse the role of FinTech in promoting inclusive economic growth and environmental sustainability, particularly through the application of blockchain technology in urban renewable energy systems. The research method uses a qualitative approach with secondary data analysis, supported by mathematical models to measure green financial inclusion and FinTech investment efficiency. The results show that the implementation of green FinTech significantly increases financial inclusion, expands economic access for the MSME sector, and reduces carbon emissions through investments in environmentally friendly energy projects. Global case studies in India and Sweden show that multisectoral collaboration and adaptive regulatory policies are key to creating a sustainable FinTech ecosystem. Therefore, the integration of technology, policy, and digital literacy among the public is necessary to realise digital finance that is fair, efficient, and oriented towards a green future