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This community service program was held at SD Negeri 102028 Dusun II Sei Parit, Sei Rampah District, Serdang Bedagai Regency, with a focus on applying the principles of sharia economic justice. This goal is achieved through education about the prohibition of usury and savings initiatives from an early age. This activity was motivated by the lack of Islamic financial literacy among children, especially related to the risk of usury and the urgency of frugal behavior and financial responsibility. The method chosen is a participatory-educational approach, which includes socialization, simulation and habituation, prioritizing the active involvement of students. The activity is divided into two main phases, namely usury education and saving education, utilizing animated films, educational games and picture stories. The impact of this service shows an increase in students' insight into the concept of riba, discipline in frugality, and the growth of awareness to manage money wisely according to Islamic guidance. Children are now beginning to understand that money is a mandate that must be used correctly and halal. In addition, this program also encourages the formation of the character of responsibility, trust and justice in the participants. Therefore, this program makes a significant contribution in building a children's mentality based on the principles of sharia economic justice and is worthy of being used as a prototype of Islamic financial education at the elementary school level.

Holding a socialization activity to teach 6th grade students at SD 014662 the habit of saving money from an early age. This activity aims to foster students' interest in saving money. Character education, including learning about money and the habit of saving money from an early age, is the main basis for this activity because many elementary school students are still not interested in saving money. The main objectives of this outreach program are to raise awareness of the benefits of saving, encourage students to get into the habit of saving, train them in self-control, introduce them to basic financial services, and enhance their creativity by making piggy banks from recycled materials. The program implementation method is divided into several stages, namely coordination, media preparation, outreach, and piggy bank making. This activity was carried out face-to-face at SD 014662 Desa Perk.Gunung Melayu. The target of this activity was 6 sixth-grade students of SD 014662 aged between 11 and 12 years old. Various activities were carried out, including presenting material on the definition, benefits, and socialization of how to save money. In addition, there were also practical activities, namely making piggy banks from used cans and determining savings targets. The savings socialization activity was carried out smoothly and succeeded in arousing students' interest in saving money. They also gained a better understanding of the meaning, benefits, and methods of saving money. All sixth-grade students appeared enthusiastic and interested, listening attentively to the material and actively asking and answering questions. The activity of making and decorating piggy banks from used cans also successfully stimulated the students' creativity. In addition, students began putting their remaining pocket money into the piggy banks and setting savings targets, indicating a shift in habits from being consumptive to being more economical. From the results of these activities, it can be concluded that socializing the habit of saving from an early age with a practical and interactive approach is very effective in increasing interest and forming disciplined habits in managing children's money.

This Independent Community Service Program (KKN Mandiri) was conducted to foster the habit of saving and to enhance students’ understanding of the fundamental principles of Islamic finance in Gunung Melayu Plantation Village, Rahuning District, Asahan Regency, North Sumatra Province. The program was designed as an educational-based community engagement activity involving students, teachers, and local residents. The implementation methods included educational approaches such as socialization, counseling, interactive discussions, saving practice sessions, and community service activities as collaborative learning media. The results revealed a significant improvement in students’ awareness of the importance of saving from an early age, their ability to manage pocket money effectively, and their understanding of Islamic financial values such as the prohibition of riba (usury), fairness in transactions, and the importance of seeking blessings in wealth. Furthermore, this program strengthened community and school participation in supporting sustainable Islamic financial literacy initiatives. Overall, the KKN activity had a positive impact on shaping students’ financial intelligence, discipline, and Islamic moral character.

The low level of financial literacy among students, especially Generation Z, has become a serious concern that requires solutions to face the increasingly complex challenges of the modern economy. Many students still do not fully understand the importance of financial management and continue to exhibit high consumer behavior due to the lack of financial education provided from an early age. This community service activity aims to enhance students' understanding of the importance of financial literacy through the habit of saving, which can be started at a young age as a form of simple yet highly effective financial management. The methods used in this activity include interactive lectures, pocket money management simulations, group discussions, and educational quizzes designed to increase students' active participation. The results of the activity show an increase in students' awareness of the importance of saving, as well as their ability to manage personal finances in a more directed, wise, and responsible manner in everyday life. This shows that financial education based on saving habits can help students achieve better financial management in the future.

This study aims to analyze the perceptions of teachers at Pondok Pesantren Assalafiyah Nurul Hidayah Pangkalpinang regarding Islamic banking. Despite the religious background of the teachers, the findings reveal that the majority still use conventional banks due to limited knowledge about Islamic banking principles, lack of socialization, and practical reasons such as convenience and proximity. The research uses a qualitative descriptive method involving 21 teachers through in-depth interviews, observations, and documentation. The results indicate that while the teachers have a generally positive view of Islamic banking, their understanding remains partial, particularly regarding profit-sharing mechanisms, riba prohibition, and Islamic financial products. Moreover, their interest in saving at Islamic banks is potential but requires further education and socialization to encourage real participation. This research highlights the need for more proactive promotion and financial literacy programs from Islamic banking institutions to increase public awareness, especially among religious educators, regarding the use of sharia-compliant financial services.

The Community Service Program (KKN) is the answer for students to face these challenges. Elementary school students' awareness of saving is still relatively low. Many students prefer to spend their pocket money on momentary desires rather than saving it. This condition indicates that financial literacy in children is still limited. The main objective of this socialization activity is carried out with an approach that is appropriate to the age of elementary school children, for example, such as games, simulations, or simple counseling. By using such methods, students not only understand the concept of saving, but also have a desire to do it. In addition, this socialization activity instills an attitude of independence and discipline. The socialization program was held as an effort to provide insight and instill awareness to students of Elementary School 014662, Gunung Melayu Plantation Village, Rahuning District, Asahan Regency, and was attended by students in grades 4, 5, and 6 regarding the benefits of saving. To facilitate student understanding, the team demonstrated the practice of saving by using piggy banks and money as concrete examples. After students received material on the importance of saving, the activity continued with a quiz session to increase enthusiasm and test their understanding of the newly presented material. The socialization of the love of saving program, carried out through the Community Service Program (KKN), has proven to be effective in fostering understanding and awareness among elementary school students about the importance of saving from an early age.

This article analyzes the fundamental differences between the mechanisms of fund collection and fund distribution in Islamic banks and conventional banks in Indonesia, based on DSN-MUI Fatwas and banking regulations. In general, both types of banks serve the same function—to collect and distribute funds to support economic activities. However, the main distinction lies in their operational principles. Conventional banks operate using a fixed interest system, establishing a creditor–debtor relationship. In contrast, Islamic banks operate based on Sharia principles that prohibit riba (usury). In fund collection, conventional banks use interest-based savings and deposit products, while Islamic banks apply Wadiah (safekeeping) and Mudharabah (profit-sharing investment) contracts. Regarding fund distribution, conventional banks provide interest-bearing loans, whereas Islamic banks offer financing through Sharia contracts such as Murabahah (cost-plus sale), Musyarakah (partnership), Mudharabah (profit-sharing), and Ijarah (leasing), emphasizing cooperation and risk-sharing. Although Islamic banking is regulated under Law No. 21 of 2008 and DSN-MUI Fatwas, it still faces several challenges, including the dominance of Murabahah financing and the low level of public literacy regarding Islamic financial systems.

The main issue faced by MSME actors is limited capital, which hinders business development and their well-being. This study aims to evaluate the impact of the micro-financing program on improving the well-being of MSME actors, with a case study at the "Maju Makmur" Women’s Cooperative in Minggirsari Village. Using a qualitative approach, the study found that the provision of capital to MSME actors in the cooperative has been well-implemented and has had a positive impact, particularly in increasing income, economic activities, and the ability to meet daily needs. Supporting factors for the success of this program include government funding support, good cooperative management, clear implementation and technical guidelines, and community support. On the other hand, hindering factors include the presence of other financial institutions in the village, causing cooperative members to have savings in other places, as well as bad loans and a lack of socialization regarding the micro-financing program. Overall, the micro-financing program at the "Maju Makmur" Women's Cooperative has significantly benefited the improvement of MSME actors' well-being in Minggirsari Village.

This research aims to examine and analyze the influence of peers, financial literacy, and financial inclusion on saving behavior with saving motives as an intervening variable. This research is a quantitative study with a descriptive approach. The population in this study consists of all KIP Kuliah scholarship recipient students at Slamet Riyadi University Surakarta. The sampling technique used purposive sampling method using the Slovin formula. The sample in this study consists of KIP Kuliah scholarship recipient students at Slamet Riyadi University Surakarta with the provision that the respondents concerned are in accordance with the author's criteria. The sample in this study amounted to 85 respondents. The data collection method used questionnaires distributed directly. The data used in the research is primary data collected through questionnaire surveys. Data analysis used multiple linear regression analysis and path analysis. The research results show: 1) Peers (X1), Financial literacy (X2), Financial Inclusion (X3) and Saving Motives (Z) have a positive and significant effect on Saving behavior, 2) Peers (X1), Financial literacy (X2), Financial Inclusion (X3) have a positive and significant effect on Saving Motives. 3) Financial literacy (X2) and Financial Inclusion (X3) have a positive and significant effect on Saving behavior mediated by Saving Motives. 4) Saving Motives are unable to mediate the influence of Peers on Saving Behavior

Digital transformation and sustainability demands are driving the need for the integration of E-HRM and Green HRM to achieve sustainable organizational performance. This integration serves as a solution to the challenges of resource efficiency, carbon footprint reduction, and enhanced employee engagement in the digital era. This research aims to analyse the role of E-HRM in enhancing Green HRM practices and its impact on sustainable organizational performance. The research methodology employs a Systematic Literature Review (SLR), utilising the Scopus database, with selection based on inclusion-exclusion criteria, data extraction, and thematic analysis of selected journals. The anticipated impact of E-HRM is its support for Green HRM through the digitalization of HR processes that reduce resource usage, the establishment of digital platforms for environmental awareness, and data-driven impact measurement. The integration of both significantly enhances sustainable performance across three dimensions: environmental (a 20-30% reduction in carbon footprint), economic (15-25% cost savings), and social (30-40% increase in employee engagement). Key implementation factors include technological readiness, management commitment, and alignment with ESG strategies. This research contributes a conceptual framework for the integration of E-HRM and Green HRM, along with practical recommendations for achieving sustainable competitive advantage in the digital age.

This study aims to analyze the influence of financial literacy, self-control, parental influence, peer influence, and income on students’ saving behavior in the Economic Education Study Program at Universitas PGRI Ronggolawe Tuban for the 2021–2024 cohort. A quantitative approach with an associative research design was applied. The population consisted of 173 students, and the sample was determined using Slovin’s formula with a total of 64 respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS, including classical assumption tests. The results reveal that financial literacy, parental influence, and income have a significant positive effect on saving behavior, while self-control and peer influence have a significant negative effect. The coefficient of determination (R²) is 0.724, indicating that 72.4% of the variation in students’ saving behavior can be explained by the independent variables, while the remaining 27.6% is influenced by other factors outside the model. These findings highlight that students’ saving behavior is shaped by the interplay of cognitive, psychological, social, and economic factors.

This study aims to analyze the effect of job satisfaction and organizational commitment on employee productivity at the Semarak Dana Mojokerto Savings and Loan Cooperative.  The problem of low discipline and performance of marketing staff is an important background, given the limited empirical studies on human resource factors in micro cooperatives in Indonesia.  This study uses a quantitative approach with a total sampling technique on 35 respondents.  The instrument, in the form of a questionnaire, consisted of 28 statement items measured on a 1–5 Likert scale, with validity and reliability tests showing good results (Cronbach's Alpha > 0.70). Multiple linear regression analysis was used with the help of SPSS 26. The results of the study show that job satisfaction has a significant positive effect on productivity (β = 0.723, p < 0.05), as does organizational commitment (β = 0.555, p < 0.05). Simultaneously, these two variables contribute to an increase in employee productivity with a coefficient of determination of 77.8%.  These findings support the theories of Locke (1976) and Meyer & Allen (1991) and are in line with previous studies, although the context of micro cooperatives provides unique characteristics. The practical implications of this study encourage cooperatives to strengthen their reward systems, provide training, and improve work SOPs, particularly in marketing services. The limitations of this study lie in the small sample size and cross-sectional design. Future research is recommended to use a larger sample, a longitudinal approach, and include moderator variables such as work motivation or organizational culture.

Financial stability plays a vital role in determining an individual’s overall well-being, and saving is considered one of the most fundamental practices for managing personal finances and preparing for future uncertainties. In many developing regions, the level of savings among employees remains relatively low, making it crucial to understand the factors that encourage or hinder saving behavior. This study aims to examine the influence of financial inclusion, lifestyle, and financial planning on the saving behavior of private sector employees in Jombang Regency, Indonesia. The research employed a quantitative approach by distributing structured questionnaires to 100 respondents who met the eligibility criteria. The participants were selected using a purposive sampling technique to ensure that only employees with sufficient financial exposure and employment stability were included. The instrument used a Likert-scale to measure perceptions and behaviors, and the data collected were analyzed using the Partial Least Squares (PLS) method with the assistance of SmartPLS version 3 software. The findings reveal that financial inclusion, lifestyle, and financial planning each exert a significant and positive effect on saving behavior. Employees who have greater access to financial services and products are more likely to engage in consistent saving practices. Likewise, individuals who adopt a prudent lifestyle and maintain effective financial planning demonstrate stronger saving discipline. These results underscore the importance of integrating financial literacy and planning strategies with broader financial inclusion programs. In conclusion, promoting financial inclusion, encouraging simple and sustainable lifestyle choices, and strengthening financial planning skills can collectively enhance saving behavior among employees. This study provides valuable insights for policymakers, financial institutions, and employers seeking to foster long-term financial resilience and economic security for the workforce.

This research was motivated by public hesitation to invest in digital gold through the Dana app, which refers to Fatwa No. 77/DSN-MUI/V/2010 concerning non-cash gold buying and selling. This fatwa serves as a guideline for Muslims investing in gold. Furthermore, the author has not found any licensing from the Sharia Supervisory Board (DPS) for the Dana app. Furthermore, several students at Batang Hari Islamic University (UNI) have the Dana app and use it to invest in gold. They were seen buying gold on a certain day and reselling it the next day. The added value from the sale was a profit for the students, but there was also a loss for students who exchanged their gold purchases when the price of gold fell. Furthermore, this research is designed in the form of field research (Empirical Jurisprudence), which is a type of sociological legal research and can be described as field research, which examines applicable legal provisions and what has occurred in community life. Using observation, interview, and documentation techniques, data analysis and triangulation are then carried out. The conclusion that can be drawn from the previous description is that the Digital Gold Investment Practice on the Dana Application at Batang Hari Islamic University in its mechanism on the Gold Fund feature is carried out non-cash where the certainty of the object, namely gold, is only in the form of savings balances in the form of rupiah and digital gold weight with no physical gold ownership if the gold savings have not reached 1 gram. In gold investment transactions on the Dana application, the results show that smaller profits are obtained by buyers due to certain problems related to the buyers themselves. The Digital Gold Investment Practice on the Dana application in the Islamic Law Perspective at Batang Hari Islamic University, by juxtaposing several related fatwas, in practice in Islamic law, the investment practice in the Gold Fund feature is considered to contain gharar related to gold objects that have no physical clarity.

The ability to manage family finances is a crucial aspect in realizing household economic resilience. In practice, many housewives do not have adequate knowledge and skills in budgeting, saving, and prioritizing needs wisely. This community service activity was carried out with the aim of improving family financial literacy among housewives, especially members of the Wisma Anggrek Group, Lapandan Village. The method of implementing the activity consists of three main approaches, namely counseling on basic family financial management materials, interactive discussions to explore participants' experiences and challenges, and simulations of realistic and applicable household budget preparation. The training material covers the basic principles of financial management, saving strategies, controlling expenses, and how to prioritize needs based on the scale of urgency and financial capabilities. The results of the activity showed a significant increase in participants' understanding of the concept of family financial management. Participants are able to draw up a simple budget, recognize unnecessary expenses, and start implementing consistent saving habits. In addition, group discussions encourage the creation of spaces for sharing experiences and practical solutions among participants, which strengthens the collective spirit in building healthy financial habits. This activity has a positive impact on shaping a more planned financial mindset and behavior among housewives. It is hoped that this training will be the first step in building sustainable household economic resilience, as well as encouraging family financial independence through wise and responsible financial management.

This study aims to examine the effect of Thin Capitalization, Sales Growth, and Capital Intensity on Tax Avoidance, with Institutional Ownership as a moderating variable in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this study is based on the importance of tax management as a company efficiency strategy, while maintaining compliance with tax regulations. The coal industry was chosen because of its capital-intensive characteristics, fluctuating sales growth rates, and the tendency of companies to engage in aggressive tax planning. The research method uses a quantitative approach with a purposive sampling technique, resulting in 50 company samples during the observation period. Data were analyzed using multiple linear regression with the help of E-Views 13 software to test the direct relationship between variables, and Moderated Regression Analysis (MRA) to test the role of Institutional Ownership as a moderating variable. The results show that Thin Capitalization has no significant effect on Tax Avoidance, which indicates that high debt ratios are not always utilized by companies to reduce tax burdens. Capital Intensity also had no significant effect on Tax Avoidance, indicating that the size of fixed asset investments does not directly influence tax avoidance practices. Conversely, Sales Growth had a significant positive effect on Tax Avoidance, indicating that high sales growth tends to encourage companies to optimize tax-saving strategies. Furthermore, the results of the moderation test revealed that Institutional Ownership did not moderate the relationship between Thin Capitalization, Sales Growth, or Capital Intensity on Tax Avoidance. This finding suggests that the supervisory role of institutional shareholders is ineffective in limiting or influencing tax avoidance strategies in coal companies. This research provides implications for regulators and investors to consider non-financial factors and governance mechanisms in efforts to control tax avoidance practices in strategic sectors like coal.

Wise financial management from adolescence is an important skill that needs to be instilled early. However, low levels of financial literacy among students often make it difficult for them to manage their pocket money effectively. This community service activity aims to provide financial literacy education to students of SMA Negeri 3 Medan to improve their understanding and skills in managing their pocket money wisely and responsibly. The activity implementation methods included interactive counseling, group discussions, and simple financial planning simulations. The results of the activity showed an increase in students' understanding of basic financial literacy concepts, such as the importance of saving, budgeting, and distinguishing between needs and wants. Furthermore, students also showed high enthusiasm in participating in the activity and were able to independently develop personal financial plans. This education is expected to provide initial provisions for adolescents in developing healthy financial habits and encourage the creation of a more financially literate young generation

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia's economy, contributing 61.07% to the national Gross Domestic Product (GDP). However, MSMEs still face various challenges, particularly low productivity due to limited access to technology and production equipment. A clear example is Kedai Ndeso, located in Jiyu Village, Kutorejo District, Mojokerto Regency. This small food business faces inefficiencies in the noodle boiling process, which is still done manually using conventional methods, resulting in limited production capacity and longer service times. Through this community service program, the implementation team aimed to develop and apply an appropriate technology innovation in the form of a multi-strainer noodle boiler to help improve MSME productivity. The method used was a participatory approach, actively involving the Kedai Ndeso owner throughout each stage of the program, which was conducted from July 13 to 24, 2025. The developed noodle boiler measures 35x35x35 cm and is made of food-grade stainless steel. It features six separate strainers, allowing six portions of noodles to be cooked simultaneously in the same amount of time.nTesting results demonstrated that this tool significantly increased production efficiency without compromising the quality of the noodles. It also led to operational cost savings, especially in terms of energy use and labor time. Additionally, training and outreach activities were carried out to ensure effective knowledge transfer to the MSME owner. This appropriate technology innovation has proven to be a practical solution for MSMEs in the culinary sector, helping them increase productivity and competitiveness while maintaining consistent product quality and ensuring food safety. Therefore, this initiative provides a tangible contribution to supporting the sustainability and independence of small enterprises in rural areas, empowering them to compete more effectively in the modern economy.

Community Service Activities were carried out in Mojosarirejo Village, Kemlagi District, Mojokerto Regency with the target of providing an understanding of Optimizing the Role of Community Participation in making Mojosarirejo Village Drug Free. Implementation of community service in Mojosarirejo Village with the main aim of providing education and literacy to the community about the dangers of drugs, as well as their bad effects on the human body, as well as criminal charges against users and dealers. This theme was chosen because drug trafficking in Mojosarirejo Village is very worrying. The circulation is massive and organized so that many village teenagers become drug users. The increasing distribution and use of drugs also has an impact on increasing crime rates. Preventive efforts in the form of early prevention need to be strengthened by involving the active participation of village communities, so that the space for drug trafficking can be narrowed. With the knowledge gained, the public can recognize and take preventive steps. Saving the younger generation from the influence of drugs is a form of effort to protect the nation's generation. The socialization carried out in Mojosarirejo Village, Kemlagi District, Mojokerto Regency, involved all elements of Village institutions, Youth Elements, Religious Leaders to work together and unite to eradicate drug trafficking.

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.