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This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.

In the context of modern organizations, performance can no longer be measured solely through short-term target achievements. A strong foundation of quality culture is required to ensure sustainable performance. This study aims to examine the relationship between quality culture and organizational performance sustainability through a modern managerial approach. The method used is descriptive qualitative, employing literature studies and conceptual analysis of theories related to quality management, organizational culture, and performance sustainability. The findings indicate that quality culture holds a strategic role in shaping work behavior, strengthening management systems, and fostering continuous innovation. The application of quality values—such as commitment to continuous improvement, customer orientation, and consistency in process control—contributes to the creation of a productive work environment that is responsive to change. Integrating quality culture into all aspects of the organization also enhances operational efficiency, reinforces teamwork, and promotes data-driven decision-making. These aspects lead to greater performance consistency, improved customer satisfaction, and long-term competitive advantage. Therefore, quality culture does not merely serve as a behavioral guideline but becomes a fundamental pillar in building an adaptive, innovative, and sustainable organization capable of navigating an increasingly complex business environment.

The phenomenon of increasing female activity in cafes shows a shift in lifestyle that is not merely consumptive, but also reflective and social. Cafes have now become leisure spaces where women express themselves, build relationships, and find emotional balance. This study aims to examine the trend of women utilizing cafes as a practice of social welfare in the era of sustainability. The approach used is descriptive qualitative based on secondary sources, with data in the form of news articles, lifestyle writings, and online media coverage of women's leisure behavior in Cirebon. This analysis was conducted to explore the social and spiritual values that emerge in these activities. The results of the study show that cafes serve as safe spaces for women to interact, share ideas, and restore mental energy. These activities reflect maqashid values such as Hifz al-nafs (preserving the soul) and Hifz al-'aql (preserving the mind), while contributing to the spirit of sustainability through the strengthening of gender equality and social welfare. The novelty of this research lies in its attempt to interpret women's leisure trends through the paradigm of social welfare, rather than simply as a modern lifestyle. These findings have important implications for the creation of a more inclusive, safe, and sustainable public space, while also opening up a new perspective that leisure activities can be part of achieving maqashid al-syari'ah in contemporary social life.

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.

Penelitian ini mengeksplorasi dinamika integrasi strategis antara pemasaran digital dan manajemen keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia dalam konteks transformasi digital. Melalui pendekatan library research dengan orientasi eksploratori-deskriptif, studi ini menganalisis secara komprehensif berbagai sumber primer terkini yang membahas fenomena adopsi teknologi digital dan implementasi manajemen keuangan pada UMKM Indonesia periode 2019-2024. Hasil penelitian mengidentifikasi bahwa meskipun terdapat kesadaran substansial terhadap urgensi transformasi digital di kalangan pelaku UMKM, variasi signifikan teridentifikasi dalam tingkat adopsi dan optimalisasi teknologi digital—dengan platform media sosial seperti Instagram, TikTok, dan Facebook menjadi instrumen dominan dalam strategi pemasaran. Dalam dimensi manajemen keuangan, literasi finansial dan implementasi sistem pencatatan terdigitalisasi terungkap sebagai determinan fundamental bagi keberlanjutan operasional. Interelasi antara pemasaran digital dan manajemen keuangan termanifestasi dalam adopsi sistem pembayaran digital, pengelolaan konten strategis berbasis efisiensi finansial, dan standardisasi proses bisnis terintegrasi. Model pengembangan kapasitas yang direkomendasikan mencakup pelatihan komprehensif, pendampingan berkelanjutan, kolaborasi ekosistemik, standardisasi proses, dan integrasi strategi mitigasi risiko. Implikasi strategis dari integrasi ini meliputi optimalisasi alokasi sumber daya, penguatan kapasitas pengambilan keputusan berbasis data integratif, konstruksi model bisnis responsif, peningkatan keberlanjutan finansial, dan akselerasi skalabilitas bisnis. Temuan ini berkontribusi pada pengembangan kerangka konseptual tentang transformasi digital UMKM dalam konteks negara berkembang dan menyediakan landasan empiris bagi formulasi kebijakan dan strategi bisnis yang memperkuat daya saing UMKM Indonesia di era digital.

Program pengabdian masyarakat bertajuk “Menenun Inovasi: Transformasi Kelembagaan dan Bisnis Digital Berkelanjutan bagi UMKM Batik Khas Jember di Desa Sumberpakem” bertujuan memperkuat daya saing UMKM batik melalui transformasi digital dan penguatan kelembagaan kolektif. Kegiatan dilaksanakan secara partisipatif melalui tiga tahapan terintegrasi: pelatihan Digital Marketing dan E-Commerce, penerapan Business Model Canvas (BMC) terpadu, serta inisiasi pembentukan Koperasi Batik Sumberpakem. Hasil program menunjukkan peningkatan signifikan dalam literasi digital, kemampuan promosi daring, dan pengelolaan bisnis peserta. Seluruh UMKM mitra kini memiliki akun aktif di berbagai platform digital (Instagram, TikTok, dan Shopee) serta mampu menghasilkan konten promosi yang kreatif dan profesional. Selain itu, terbentuknya tim inisiator koperasi menjadi langkah konkret menuju kemandirian ekonomi kolektif yang berkelanjutan. Program ini tidak hanya mendorong adaptasi teknologi, tetapi juga membangun ekosistem kolaboratif antara akademisi, pemerintah desa, dan pelaku UMKM. Dampak keberlanjutan diarahkan pada pendampingan koperasi, penguatan jejaring pasar, serta peningkatan infrastruktur digital desa.

The fashion industry is experiencing continuous acceleration. Increased social and economic competition is occurring in society to expand the boundaries of consumer demand. Fast fashion companies have successfully built this business model by relying on cheap labor and the resulting social, economic, and environmental impacts. The method used in this study is qualitative research with a literature study approach and an understanding of the meaning of social or humanitarian phenomena examined through descriptive analysis using the Islamic economic theory framework. The results show that the fast fashion industry has exploited the environment and even labor rights, which has had an impact on the economy, society, and health. Based on Islamic production ethics, it is clearly explained in the Qur'an that production practices must bring benefits to humans without causing harm, based on the four main principles of the Islamic economic system, namely, monotheism, balance, free will, and responsibility. Meanwhile, Islamic consumption ethics avoid wastefulness (tabzir) and unnecessary spending (isyraf), so that consumption behavior can provide long-term benefits for both worldly and afterlife. This study emphasizes the importance of collaboration between the government, stakeholders, and the community in creating a sustainable production system in accordance with Islamic values.

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

This study aims to determine the effect of sustainability performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is a type of quantitative research. The data used are primary data obtained from 6 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023 with a total of 24 observation data during 4 years of observation. The data collection technique used is documentation. Data were analyzed using multiple linear regression analysis with SPSSV.27 software. The results of the study show that economic performance (X1) has a positive and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) This is evidenced by the t-calculated value of 4.055 > t table 1.725 and a significance value of 0.001 < 0.05. Meanwhile, social performance (X2) has been proven to have a negative and significant effect on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of -4.495 > t table 1.725 and a significance value of 0.001 < 0.05 and the environmental performance variable (X3) also has a positive and significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This is evidenced by the t-calculated value of 3.074 > t-table 1.725 and a significant value of 0.006 < 0.05. Partially, these three variables have a significant influence on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a value of (R2) of 0.682.

This community service program aims to improve the capacity and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Paku Village, Payung District, South Bangka, through an integrated intervention approach. The program's primary focus is education on legal protection, digital financial literacy, and product marketing, which can strengthen the competitiveness of rural MSMEs. Rural MSMEs often face various challenges, such as difficulties in complying with legal regulations, limited access to financing, and limited market reach, which hinder their growth. Therefore, this program adopts a participatory approach involving workshops, training, and direct mentoring to provide MSMEs with the knowledge and skills necessary to overcome these challenges. Expected outcomes of this program include increased understanding of business legality, adoption of digital financial transactions, and the implementation of effective digital marketing strategies. Through the integration of these three aspects, this program aims to increase MSME income, expand their competitiveness, and create new jobs at the local level. With long-term impacts that include village economic development and community empowerment, this program is expected to become a sustainable model for MSMEs in other villages in the area.

This community service program aims to improve the capacity and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Paku Village, Payung District, South Bangka, through an integrated intervention approach. The program's primary focus is education on legal protection, digital financial literacy, and product marketing, which can strengthen the competitiveness of rural MSMEs. Rural MSMEs often face various challenges, such as difficulties in complying with legal regulations, limited access to financing, and limited market reach, which hinder their growth. Therefore, this program adopts a participatory approach involving workshops, training, and direct mentoring to provide MSMEs with the knowledge and skills necessary to overcome these challenges. Expected outcomes of this program include increased understanding of business legality, adoption of digital financial transactions, and the implementation of effective digital marketing strategies. Through the integration of these three aspects, this program aims to increase MSME income, expand their competitiveness, and create new jobs at the local level. With long-term impacts that include village economic development and community empowerment, this program is expected to become a sustainable model for MSMEs in other villages in the area.

Kantin Senam AW Siwa Bali Club (SBC) didirikan pada tahun 2018 sebagai alternatif sumber pendanaan organisasi selain dari iuran, merchandise, dan kegiatan ekstrakurikuler. Selama ini pencatatan keuangan kantin masih dilakukan secara sederhana dan belum memiliki sistem akuntansi yang jelas, sehingga penjualan, harga pokok penjualan (HPP), beban, serta laba tidak dapat diketahui secara akurat. Kegiatan pengabdian masyarakat ini bertujuan untuk membantu Kantin SBC dalam merancang dan menerapkan sistem informasi akuntansi (SIA) sederhana yang sesuai dengan kebutuhan organisasi. Metode pelaksanaan dilakukan melalui beberapa tahap, yaitu identifikasi masalah, perancangan alur sistem akuntansi, penyusunan prosedur operasional, implementasi pencatatan harian dan bulanan, serta monitoring dan evaluasi. Sistem yang dirancang meliputi proses penerimaan barang konsinyasi, pencocokan faktur, pemberian label harga jual, pencatatan penjualan harian, retur barang, perhitungan HPP, closing harian, hingga penyusunan laporan laba rugi dan arus kas bulanan. Hasil pengabdian menunjukkan bahwa Kantin SBC kini memiliki bagan alur sistem akuntansi yang jelas serta mampu menyusun laporan keuangan sederhana secara rutin. Penerapan sistem ini meningkatkan transparansi, akuntabilitas, dan efisiensi dalam pengelolaan keuangan kantin. Selain itu, laba bersih kantin dapat disetorkan ke bendahara organisasi secara teratur, sehingga mendukung keberlanjutan kegiatan senam SBC. Dengan demikian, penerapan sistem informasi akuntansi sederhana terbukti efektif dalam meningkatkan kualitas pengelolaan keuangan organisasi komunitas. Ke depan, Kantin SBC disarankan untuk mengembangkan pencatatan berbasis digital agar lebih praktis dan terintegrasi.

Pondok pesantren memiliki peran strategis dalam membentuk karakter dan meningkatkan kualitas pendidikan santri. Di tengah arus globalisasi dan perkembangan teknologi, kemampuan menulis ilmiah menjadi keterampilan penting untuk melanjutkan studi maupun memasuki dunia kerja profesional. Namun, mahasantri di Ma’had ‘Aly Kharisma Haromain masih menghadapi keterbatasan karena belum tersedianya modul terpadu yang mencakup metodologi penelitian, teknik penulisan, dan etika publikasi Islami. Kondisi ini membatasi potensi mereka dalam menghasilkan opini, artikel, maupun karya ilmiah yang berkualitas, padahal kontribusi pesantren sangat dibutuhkan untuk memperkaya khazanah keilmuan dan mendukung pembangunan masyarakat. Program pendampingan literasi dan penulisan ilmiah yang dilaksanakan melalui workshop, pelatihan komprehensif, serta monitoring dan evaluasi terbukti mampu meningkatkan keterampilan menulis, membangun budaya riset, dan mendorong kolaborasi akademik. Dengan dukungan keberlanjutan program, perbaikan sarana, dan pengembangan modul adaptif, inisiatif ini diharapkan memberikan manfaat yang lebih luas, baik bagi lembaga pesantren maupun masyarakat sekitar secara berkelanjutan.

Digital transformation in higher education demands the sustainable use of Learning Management Systems (LMS). However, most previous studies have predominantly focused on cognitive aspects such as perceived usefulness and user satisfaction, overlooking the motivational dimensions that drive long-term engagement. This study aims to explore how System-Provided Autonomy Support (S-PAS)—the degree of autonomy support embedded within the system—shapes users’ continuance intention to use LMS through psychological need satisfaction and autonomous motivation. Employing an exploratory qualitative approach, data were collected through in-depth interviews, focus group discussions (FGDs), task-based observations, and critical discourse analysis of institutional policies and system micro-copies across several universities under the coordination of LLDIKTI Region IX Sultanbatara. Thematic analysis revealed that users’ experiences with LMS are influenced by five key dimensions of S-PAS: meaningful choice, rationale provision, non-controlling language, emotional validation, and informational feedback. When the system and policies offer flexibility, empathetic communication, and clear rationales behind instructions, users exhibit higher levels of autonomous motivation and stronger commitment to LMS continuance. Conversely, administrative rigidity, technostress, and opaque surveillance practices undermine psychological need satisfaction and weaken users’ continuance intention. The study extends the application of Self-Determination Theory (SDT) to educational technology by introducing S-PAS as a conceptual framework that bridges system design and user motivation. Practically, the findings offer strategic guidance for policymakers and developers to design LMS environments that are more autonomy-supportive, human-centered, and sustainable. Future research is encouraged to quantitatively validate the S-PAS model across diverse institutional and cultural contexts to enhance the generalizability and theoretical robustness of these findings.

This study aims to analyze the sustainability strategies of Micro, Small, and Medium Enterprises (MSMEs) programs through inmate empowerment at Class I Correctional Institutions in Malang and Surabaya. The MSME program is positioned not only as a form of self-reliance training but also as a means of social and economic rehabilitation for inmates. The research employs a qualitative case study approach with data collected through observation, in-depth interviews, and documentation. The study applies the Triple Bottom Line theory (profit, people, planet) by Elkington and Porter's competitive advantage theory as analytical frameworks. The findings indicate that each institution applies unique sustainability strategies with distinct advantages and limitations. Lapas Malang emphasizes agriculture-based production but faces challenges in market access and technology. In contrast, Lapas Surabaya benefits from industrial partnerships, yet heavily relies on a single partner. The implementation of sustainability strategies—covering economic, social, and environmental dimensions—shows varying degrees of effectiveness depending on structural support and stakeholder involvement. The study concludes that MSME sustainability in correctional settings requires integrated multidimensional strategies, long-term partnerships, and inmate empowerment aligned with socio-economic developments.

Environmental issues have become one of the primary focal points with high priority at regional, national, and international levels. A comprehensive understanding, free from dichotomy, is crucial in formulating policies related to sustainable development that integrate the dimensions of nature, social space, and the environment. The environmental degradation currently being experienced is a serious problem that requires in-depth attention from all stakeholders. Therefore, strong commitment and strategic action from the government are necessary to formulate policies that address the challenges of environmental damage that continue to escalate. Indonesia, as a country in Asia, plays a vital role in controlling global climate change and environmental governance. The approaches of governance and governability in environmental policy emphasize the importance of building institutional networks and partnerships from various sectors, including government, society, and the private sector (multi-stakeholders). All actors involved must share a common vision on environmental policies and strive to integrate environmental issues across various sectors, such as economics, social affairs, and politics. These governance and governability approaches must be grounded in the principles of green government and green policy, which have already been established as part of the national development agenda. This approach also highlights the importance of principles that are long-term, relevant, stable, prudent, and self-reliant in responding to environmental governance and policy issues in Indonesia. By applying these principles, it is hoped that the policies implemented will be more effective and provide positive impacts for environmental sustainability. Therefore, collaboration between the government and all relevant sectors is crucial in creating policies that ensure the continued preservation of the environment for the welfare of future generations.

Anak difabel memiliki kebutuhan khusus akibat adanya gangguan dalam pertumbuhan dan perkembangan, baik secara fisik, sensorik, intelektual, maupun emosional. Salah satu gangguan yang umum adalah gangguan motorik, yang berdampak pada keterbatasan dalam melakukan aktivitas fisik sehari-hari. Penanganan melalui latihan motorik yang sesuai sangat penting untuk meningkatkan kekuatan otot, koordinasi, fleksibilitas, serta efikasi diri anak. Kegiatan pengabdian masyarakat ini dilaksanakan di YPAC Surakarta dengan tujuan meningkatkan pengetahuan guru olahraga dan orang tua mengenai pentingnya latihan motorik yang disesuaikan dengan klasifikasi gangguan anak. Metode kegiatan meliputi observasi, penyuluhan, pelatihan langsung, dan evaluasi menggunakan pre-test, post-test, serta monitoring keberlanjutan latihan di rumah. Hasil kegiatan menunjukkan bahwa pendekatan latihan yang individual dan terstruktur dapat meningkatkan pemahaman pendamping (guru dan orang tua), sekaligus membantu anak difabel mengembangkan potensi fisik dan psikologisnya. Kolaborasi antara pendidik, orang tua, serta tenaga profesional menjadi kunci dalam membentuk anak difabel yang berdaya saing dan berjiwa juara

Transformasi digital di pendidikan tinggi menghadirkan peluang sekaligus tantangan bagi dosen dalam mengelola pembelajaran berbasis teknologi. Penelitian ini bertujuan mengidentifikasi faktor-faktor yang memengaruhi motivasi dan ketahanan dosen dalam menyelenggarakan pembelajaran digital. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan protokol PRISMA dan pendekatan PICOS, melalui seleksi 14 artikel ilmiah terindeks internasional. Hasil kajian menunjukkan bahwa motivasi dosen dipengaruhi oleh efikasi diri terhadap teknologi, otonomi pedagogis, dan dukungan institusional, sedangkan ketahanan terbentuk melalui kemampuan adaptif dan persepsi positif terhadap teknologi pembelajaran. Hubungan antara motivasi dan ketahanan bersifat timbal balik serta memperkuat kesiapan profesional dosen di era digital. Studi ini merekomendasikan penguatan kapasitas dosen melalui pelatihan berkelanjutan, kebijakan insentif, dan sistem mentoring agar mampu menjaga keberlanjutan pembelajaran digital yang inovatif dan tangguh. Kata kunci: motivasi dosen, ketahanan pendidik, pembelajaran digital, pendidikan tinggi, systematic literature review

Air memiliki peran penting dalam banyak narasi di dalam Perjanjian Lama, berfungsi sebagai simbol yang kuat dari penciptaan, pemurnian, dan pembebasan. Penelitian ini mengkaji simbolisme air yang multifaset, menjelajahi implikasi spiritual, sosial, dan ekologisnya dari kisah penciptaan hingga pembebasan bangsa Israel dari Mesir. Dengan menggunakan analisis kualitatif terhadap teks-teks alkitabiah dan interpretasi ilmiah yang relevan, penelitian ini bertujuan untuk mengungkap makna yang lebih dalam dari air dalam narasi-narasi ini dan bagaimana makna tersebut beresonansi dengan isu-isu kontemporer terkait keberlanjutan dan pengelolaan sumber daya. Temuan menunjukkan bahwa simbolisme air melampaui konteks alkitabiah, menawarkan wawasan tentang tantangan modern terkait dengan kelangkaan air dan pengelolaan lingkungan.

Pengabdian masyarakat Universitas Bojonegoro di Desa Mojoagung menunjukkan bahwa pendekatan pendidikan berbasis feminisme, diskusi interaktif, dan distribusi tablet penambah darah (TTD) yang didukung oleh penyuluhan pola makan sehat dapat membantu meningkatkan kesadaran akan gender dan gizi perempuan.kesehatan. Program ini mampu menurunkan prevalensi anemia hingga 30%, memberdayakan perempuan secara sosial, dan meningkatkan kesadaran akan hak-haknya. Selain itu, keberlanjutan dan pertumbuhan program bergantung pada kerja sama dengan fasilitas medis dan organisasi masyarakat non-pemerintah. Menurut hasil dari beberapa penelitian terkait, pemberdayaan perempuan melalui kesadaran gender yang lebih besar dan akses ke perawatan kesehatan inklusif dapat membantu meningkatkan kesehatan dan status gizi perempuan sekaligus mendorong perubahan sosial yang tahan lama. Strategi berbasis komunitas yang melibatkan keluarga dan komunitas sangat penting untuk mencapai tujuan ini, terutama dalam hal mencegah anemia, meningkatkan kesehatan anak-anak, dan memajukan hak-hak perempuan di masyarakat.