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Social loans are an important tool for developing local economies, especially in remote areas such as rural areas. The Indonesian Village City Savings and Loan Cooperative (KSU) is one of the business entities that provides loan capital to its members. The purpose of this study is to determine the mechanism of social loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City and to determine the perspective of Islamic Economic Law on loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City. This research method uses a descriptive research type with a qualitative approach. Data collection was carried out through observation and interviews with the Management and members of the Savings and Loan Cooperative (KSU) of the Indonesian City Village. The results of the study show that first, the loan application procedure involves several steps such as becoming a member, filling out forms, completing documents and the approval stage. The maximum loan provision is 80% of the savings balance with a loan tenor of 12 months and 18 months. The payment system is made in installments through salary deductions and is subject to a 5% interest. For borrowing members who are late, there are no sanctions or fines but there is a time dispensation. Second, the loan application and management mechanism at the Multipurpose Cooperative has met sharia principles through transparent and structured governance, such as deductions from salary installments and a guarantee policy provided in the form of the amount of member savings balances. However, social loans at the Multipurpose Cooperative contain an element of benefit (profit) of 5%, which according to some scholars can be classified as usury because of the addition of value to the principal loan, even though the benefit is returned to members through the Business Result Remainder (SHU).

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

The development of digital banks and the operational losses still experienced by PT Bank Aladin Syariah Tbk necessitate a financial health analysis to assess the potential for financial distress. This study aims to assess the potential bankruptcy level of Bank Aladin for the period 2021–2024 using the Modified Altman Z-Score model. The research method is descriptive quantitative with secondary data from annual financial reports and OJK publications, which are analyzed through four main ratios, namely working capital, retained earnings, earnings before taxes, and equity value to total debt. The results show that the Z-Score values are well above the safety threshold, with the highest value of 17.764 in 2021 and the lowest of 9.422 in 2022, mainly driven by high liquidity and equity strength. Thus, it can be concluded that PT Bank Aladin Syariah Tbk is in the Safe Zone category and does not show any potential for bankruptcy during the research period, although an increase in profitability is still needed.

This article develops a conceptual model that explains how social capital and digital literacy interact in shaping Islamic financial literacy in the digital era. Through a comprehensive literature review, this study synthesizes theories, empirical findings, and thematic patterns derived from reputable academic journals, scholarly books, and institutional publications. The analysis shows that social capital functions as a value foundation encompassing trust, collective norms, and behavioral orientations that influence individuals’ initial acceptance of sharia-based financial practices. Information obtained through family, religious communities, and social networks becomes a crucial entry point that shapes early perceptions and preferences toward Islamic financial products. Meanwhile, digital literacy strengthens individuals’ ability to access, evaluate, and verify Islamic financial information independently through various digital content such as online articles, infographics, educational videos, and Islamic fintech platforms. The interaction between these two dimensions creates a layered learning process in which social capital provides contextual value and trust, while digital literacy deepens technical understanding in a more objective manner. This article contributes theoretically by proposing the Social Capital–Digital Literacy Integrative Model and offers practical implications for Islamic financial institutions, regulators, and fintech providers in designing more effective strategies to enhance Islamic financial literacy in society.

This study analyzes the role of emotional intelligence in mediating the influence of business risk perception and entrepreneurial knowledge on digital entrepreneurship intention. Using PLS-SEM, the results show that business risk perception and entrepreneurial knowledge significantly influence emotional intelligence, and that risk perception and emotional intelligence significantly influence digital entrepreneurship intention. However, entrepreneurial knowledge does not directly influence digital entrepreneurial intention, and emotional intelligence does not mediate these two relationships. These findings confirm that digital entrepreneurial intention is more influenced by risk perception and emotional ability than by entrepreneurial knowledge alone.

Nilai perusahaan mencerminkan persepsi pasar terhadap potensi laba dan risiko di masa depan, sehingga menjadi dasar penting dalam pengambilan keputusan investasi dan pendanaan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan inflasi terhadap nilai perusahaan pada PT Bank Mandiri Tbk yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan Bank Mandiri serta data inflasi nasional dari Badan Pusat Statistik (BPS) selama periode penelitian. Hasil analisis deskriptif menunjukkan bahwa struktur modal Bank Mandiri relatif stabil dengan rata-rata sebesar 6,40 dan standar deviasi 0,043, mencerminkan kebijakan keuangan yang konsisten serta pengelolaan risiko yang baik. Tingkat inflasi juga berada pada kondisi rendah dan stabil (rata-rata 0,03; standar deviasi 0,015), menandakan tekanan eksternal makroekonomi yang ringan. Nilai perusahaan memiliki rata-rata 3,18 dengan standar deviasi 0,026, menunjukkan kepercayaan investor yang tinggi terhadap kinerja Bank Mandiri. Hasil uji asumsi klasik memperlihatkan bahwa data berdistribusi normal (Sig. 0,200 > 0,05), tidak terdapat multikolinearitas (VIF 1,639 < 10; Tolerance 0,610 > 0,1), tidak terjadi heteroskedastisitas (Sig. X1 = 0,934; X2 = 0,202 > 0,05), dan tidak terdapat autokorelasi (Durbin-Watson = 1,513). Dengan demikian, model regresi yang digunakan dinyatakan layak untuk menguji pengaruh struktur modal dan inflasi terhadap nilai perusahaan.

Penelitian ini bertujuan untuk menguji, menganalisis, dan membuktikan pengaruh Profitabilitas, Ukuran Perusahaan, dan Sales Growth, terhadap Penghindaran Pajak pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2021. Populasi pada penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018 - 2021 yang berjumlah 233 perusahaan. Purposive Sampling digunakan sebagai teknik pengambilan sampel, sehingga diperoleh 60 perusahaan terpilih memenuhi kriteria untuk dijadikan sampel penelitian. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa Profitabilitas, Ukuran Perusahaan dan Sales Growth berpengaruh terhadap Penghindaran Pajak. Koefisien Determinasi sebesar 98,1%, hal ini berarti seluruh variabel independen mampu menjelaskan variabel dependen Penghindaran Pajak sebesar 98,1% dan sisanya 1,9% dijelaskan oleh variabel lain yang tidak digunakan dalam penelitian ini.

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

This study aims to examine the quality of public services at the Population and Civil Registration Office (Disdukcapil) of Pohuwato Regency using the SERVQUAL model, which comprises five dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. This research was conducted in response to persistent public complaints regarding slow service processes, long queues, limited facilities and infrastructure, network disruptions, as well as insufficient information and uncertainty concerning service completion time. The study employed a descriptive qualitative approach through observation, interviews with Disdukcapil employees and community members, and documentation. The findings indicate that the quality of public services has not yet been optimal. The Tangibles dimension remains weak due to inadequate service facilities. Reliability has not been fully achieved as a result of delays in document issuance and system disruptions. Responsiveness among service officers is inconsistent in addressing public complaints. In terms of Assurance, officers demonstrate adequate professionalism; however, transparency in procedures and service timelines remains inconsistent. Meanwhile, in the Empathy dimension, attention to the community particularly vulnerable groups still needs improvement. Overall, the public services provided by Disdukcapil Pohuwato have not fully met community expectations and require improvements in facilities, staff competence, and the effectiveness of service systems.

This article analyzes women’s empowerment in the development of Pekunden Tourism Village, Banyumas District, Banyumas Regency, focusing on the role and contribution of women in tourism based on local creativity. Using Kartasasmita's (1996) empowerment framework, which includes enabling, empowering, and protection, the study collects data through interviews, observations, and documentation from key informants such as the village head, tourism awareness group, and women entrepreneurs in Oemah Batik, Oemah Manggleng, Dragon Fruit Garden, and Kampoeng Nopia Mino. The findings reveal that women’s empowerment in Pekunden Tourism Village has fostered a supportive environment, enhanced women’s capacity, and ensured business protection. Training programs and the development of local products have expanded economic opportunities, increased women’s participation in decision-making, and improved family welfare. Overall, women’s empowerment has made a significant contribution to local socioeconomic development, positioning Pekunden Tourism Village as a successful model of synergy between tourism and community empowerment. This case exemplifies the positive impact of regional autonomy in promoting local creativity and economic growth through tourism.

The development of digital technology has encouraged the government to utilize social media as an effective means of public communication. The Ministry of Agriculture is one institution that actively uses Instagram to convey information, build a positive image, and interact with the public. This study aims to determine the Public Relations strategy in managing the Instagram social media account @kementerianpertanian. This study uses the Public Relations strategy theory from Cutlip and Center, which consists of four stages: problem identification, planning and programming, communication and action, and evaluation. The research method used is a descriptive qualitative approach, with data collection techniques through in-depth interviews and documentation of the Ministry of Agriculture's Public Relations team. The results show that the Ministry of Agriculture's Public Relations has implemented a planned communication strategy, starting from planning informative and educational content, utilizing Instagram features such as reels, stories, and live to increase interaction, to routine evaluation based on engagement data (likes, shares, comments, and saves). This strategy also adapts to social media trends and audience needs. Public Relations actively responds to user questions and comments to maintain two-way communication. However, challenges such as negative comments, limited resources, and changes in the Instagram algorithm are obstacles that still need to be overcome. Overall, the implemented strategy has successfully supported the improvement of the image and transparency of public information within the Ministry of Agriculture.

This study aims to examine the application of mocaf flour as a partial or complete substitute for wheat flour in the preparation of dadar gulung, a traditional Indonesian delicacy. The research is grounded in the potential of mocaf, which is gluten-free, rich in dietary fiber, and supports efforts to diversify food sources based on local commodities. A quantitative experimental method was employed with three flour formulations 50% wheat : 50% mocaf, 25% wheat : 75% mocaf, and 100% mocaf evaluated through organoleptic testing by 25 panelists with varying levels of experience. The assessment parameters included color, aroma, taste, texture, and overall perception. The findings indicate that the formulation containing 100% achieved the highest overall score, followed by the 75% mocaf and 25% wheat blend, while the 50% mocaf and 50% wheat formulation ranked lowest. These results suggest that a dominant proportion of mocaf can maintain the sensory quality of the product, although full substitution requires further optimization to enhance consumer acceptance. This research contributes to the development of healthier innovations in traditional foods, offers a gluten-free alternative for individuals with dietary restrictions, and promotes the sustainable utilization of local resources.

This study evaluates the AIESEC Incoming Global Volunteer (IGV) Program at the Veteran National Development University in Yogyakarta using the CIPP (Context, Input, Process, Product) evaluation model. Employing a descriptive qualitative approach, data were collected through interviews, non-participatory observation, and documentation studies, with validity ensured through triangulation. The findings reveal that the IGV Program is highly relevant to the university’s internationalization agenda and contributes significantly to strengthening cross-cultural competencies among students. The availability of resources and the overall implementation of the program have been effective, though improvements are needed in ensuring consistent mentoring for international participants. The evaluation highlights that the program has generated positive outcomes, particularly in enhancing intercultural competencies and fostering collaboration with local partners. These results underscore the importance of sustaining and refining the IGV Program as a strategic initiative to support global engagement and student development.

This study aims to analyze the optimization of the use of Village Funds in efforts to develop Pethung Park tourism in Belik Village, Trawas District, Mojokerto Regency, using  the New Public Governance (NPG) theoretical approach  from Osborne and Gabler. NPG theory emphasizes the importance of collaboration, participation, networking, decentralization, as well as transparency and accountability in public governance. This study uses a qualitative descriptive method by collecting data through interviews, observations, and documentation involving the village government, BUMDes, Pokdarwis, and the local community. The results of the study show that the Belik Village government has succeeded in making optimal use of the Village Fund as an instrument of local economic development and a means of community empowerment. The Village Fund is directed to tourism infrastructure development, human resource training, and digital-based tourism promotion. Collaboration between village governments, communities, and the private sector through BUMDes and Pokdarwis is able to create participatory and sustainable development governance. The real impact can be seen from the increase in the number of tourist visits, the growth of MSMEs, and the increase in the village's original income. This study concludes that NPG-based governance practices in Belik Village have resulted in development effectiveness and strengthened village economic independence. The results of this study can be a model for other villages in implementing the management of Village Funds for the tourism sector based on collaboration and community participation towards sustainable village development.

This study aims to analyze the influence of prices and productivity on the welfare of independent oil palm farmers in Andabia Village, Anggaberi District, Konawe Regency. The number of respondents in this study was 24 people taken by census. The analysis method used includes descriptive statistical analysis, with multiple linear regression analysis. Based on the results of the analysis, it shows that the influence of the palm oil price variable on the welfare of oil palm farmers is 0.02 one unit with a calculated t value greater than the t table value (1.924> 1.720) and a significance level smaller than 0.05 (0.02 <0.05) partially has a significant effect on the welfare of oil palm farmers. The influence of the productivity variable on the welfare of oil palm farmers is 0.000 one unit, with a calculated t value greater than the t table value (5.046> 1.663) and a significance level smaller than 0.05 (0.000 <0.05) partially has a significant effect on the welfare of oil palm farmers. The influence of palm oil price and productivity variables simultaneously has a significant influence on the welfare of oil palm farmers. From the F test, the results of the calculation of F count> F table (170,465> 3.07) with a significance level of 0.001 <0.05. This shows that the price and productivity variables together have a significant influence on the welfare of farmers in Andabia Village, Anggaberi District, Konawe Regency.

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

This study explores how Generation Z constructs work values and meaning in modern organizations shaped by digitalization and social transformation. Using a qualitative phenomenological approach under a social constructivist paradigm, the research investigates the lived experiences of young professionals in the digital, creative, and startup sectors. Data were collected through in-depth interviews and non-participant observation and analyzed using thematic analysis (Braun & Clarke, 2006; Moustakas, 1994). Findings show that Generation Z defines work through three interrelated dimensions: (1) intrinsic motivation grounded in personal purpose and self-expression, (2) redefined productivity emphasizing creativity and emotional balance rather than quantitative output, and (3) job satisfaction derived from inclusive culture and adaptive leadership. These results support Self-Determination Theory (Deci & Ryan, 2000) and Social Constructionism (Berger & Luckmann, 1966), showing that work meaning is socially constructed rather than objectively given. Overall, the study concludes that for Generation Z, work represents not merely economic activity but a medium for identity, contribution, and personal growth, urging organizations to embrace meaning-centered and value-driven leadership to enhance engagement and fulfillment.

This study investigates Qur’an-based healing practices within the Jakarta Qur’anic Structure Studies Community, focusing on the understanding of the Qur’an as Asy-Syifā’ (a source of healing) and the therapeutic application of Qur’anic verses through the Qur’anic Structure method. Employing a qualitative, descriptive-analytical design within a Living Qur’an and phenomenological framework, data were collected through participant observation, in-depth interviews with three key informants, and questionnaires administered to 23 practitioners. The findings show that the community positions the Qur’anic Structure method as an alternative approach to both physical and spiritual healing by treating the entire Qur’an as a medium of cure. This practice is operationalized through four principal patterns: the ‘Ain Structure, Page Structure, Alphabet Structure, and Surah Structure, all of which refer to the 18-line mushaf published by PT Taj Company (Karachi, Pakistan). Practitioners’ testimonies indicate perceived improvements in physical and psychological conditions, framing this method as a form of Qur’anic self-healing (ikhtiar) while reaffirming that ultimate healing belongs solely to Allah SWT.

Consumptive behavior among college students has increased along with the development of social media that plays a role in shaping modern lifestyles. This study was conducted to determine the effect of Instagram social media use and hedonistic lifestyle on the consumptive behavior of female students in the Culinary Arts Education Study Program, Universitas Negeri Medan. The study used a quantitative approach with multiple regression analysis methods. Data were obtained by distributing questionnaires to 52 respondents selected using a simple random sampling technique. The results showed that Instagram social media use had a significant effect on consumptive behavior with a significance value of 0.049, while hedonistic lifestyle had a more dominant effect with a significance value of 0.000. Simultaneously, both variables had a positive and significant effect on consumptive behavior with an R² value of 0.418, meaning that 41.8% of the variation in consumptive behavior was explained by these two variables. Based on these results, it was concluded that the higher the use of Instagram social media and hedonistic lifestyle, the greater the tendency of students to behave consumptively.

In social life, buying and selling are fundamental mechanisms for transferring rights, beginning with an agreement. According to Articles 1313 and 1338 of the Indonesian Civil Code, agreements are legally binding acts with the force of law for the parties involved. One high-value transaction is the sale and purchase of apartment units, which involves developers as sellers. In practice, developers often fail to deliver units within the agreed timeframe. This study examines (1) the developer’s responsibility toward buyers when units are not delivered and (2) the legal protection available for buyers under such circumstances. The research applies Hans Kelsen’s Theory of Responsibility and Satjipto Rahardjo’s Theory of Legal Protection, using a normative juridical method based on library research. Primary, secondary, and tertiary legal materials were analyzed through statutory, conceptual, analytical, and case approaches, employing grammatical and systematic interpretation, legal analogy, and legal refinement. Findings reveal that developers are primarily responsible for delivering fully paid units. Failure to fulfill this obligation, due to breach of contract or negligence, triggers legal liability in the form of performance or compensation. Legal protection for buyers ensures their rights are safeguarded, and even in cases of developer negligence or bankruptcy, consumers are legally entitled to receive the apartment units they have purchased.