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Village tourism has become one of the alternatives in improving the economy of people in rural areas. The active participation of the community in the development of ecotourism in the village is considered crucial to achieve sustainable success. This study aims to analyze community participation and contribution in increasing local income through the development of tourism in Warnasari village, Paangalengan, Bandung. By understanding the forms of community participation and their impact on income increase, it is hoped that this research can provide effective policy recommendations for sustainable ecotourism development. The method used in this study is qualitative analysis by collecting data through observation, interviews, documentation studies and literature review analysis that supports the theme of this research. The results obtained from the qualitative analysis showed that there was an increase in local registration after tourism development in the Warnasari Village area. However, in addition to the economic impact, this tourism development also has an unfavorable ecological impact so that there is a need for more advanced ecotourism development.

The problems in this study are regarding the carrying capacity of human resources at the Regional Secretariat of Pangandaran Regency, the management of Regional Assets at the Regional Secretariat of Pangandaran Regency, the factors that hinder the carrying capacity of human resources in implementing Permendagri No. 17 of 2007 at the Regional Secretariat of Pangandaran Regency and the efforts made to improve the carrying capacity of human resources in implementing Permendagri No. 17 of 2007 at the Regional Secretariat of Pangandaran Regency. The purpose of this study is to determine the carrying capacity of human resources at the Regional Secretariat of Pangandaran Regency, to determine the management of Regional Assets at the Regional Secretariat of Pangandaran Regency, to determine what factors hinder the carrying capacity of human resources in implementing Permendagri No. 17 of 2007 at the Regional Secretariat of Pangandaran Regency and to determine what efforts are made to improve the carrying capacity of human resources in implementing Permendagri No. 17 of 2007 at the Regional Secretariat of Pangandaran Regency. The research method used in this study is a qualitative research method because it is a study that can be used to reveal problems in the work life of government organizations so that it can be used as a policy to be implemented in order to achieve the goals that have been set. The results of the study obtained are mainly the limitations of human resource support, both quantity and quality, which causes the management of Regional Property at the Regional Secretariat of Pangandaran Regency to be less than optimal and at the same time becomes an inhibiting factor in implementing Permendagri No. 17 of 2007 so that efforts are needed as a solution for future improvements.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

The quality of education is one of the important issues that draws attention in various educational discussions in Indonesia. In educational organizations, as in any other organization, achieving good and effective organizational performance becomes the focus of education managers. The impacts of globalization, the development of science and technology, and modern learning models and methods are all contributing factors. This research refers to literature research. To obtain research data, the researcher collects, analyzes, and compiles sources from articles, books, and previous research papers on the application of strategic management in education. The researcher then supplements the strategic management data to improve the quality of education. Teachers and economic policy researchers have started meeting to discuss policy changes in management and how to respond to them. To achieve superior organizational performance, an organization must be able to compete in both human resources and finances. Both are crucial elements for an organization. The role of leadership is a key element in achieving this goal. Improving the quality of education in educational institutions, addressing global challenges, enhancing the quality of educational management, improving the quality of the learning process, improving the quality of human resources in education, as well as strategic management and operational management in building network management.

The increasingly dynamic global financial landscape demands effective risk management strategies to ensure financial stability and institutional sustainability. Two critical approaches, risk financing transfers and risk retention, offer complementary solutions. Risk financing transfers allow institutions to redistribute financial risks to third parties through mechanisms such as securitization and Credit Risk Transfers (CRTs), improving market efficiency. In contrast, risk retention emphasizes accountability by require institutions to retain a portion of the risks, fostering market discipline and investor confidence.This study employs a Semantic Literature Review (SLR) to analyze the interaction between these approaches, focusing on mechanisms like securitization, contract design, and macroprudential policies. By reviewing ten peer reviewed articles published between 2015 and 2024, key themes and challenges related to systemic risks, moral hazards, and regulatory gaps are identified. Thematic analysis, supported by tools like NVivo, reveals the potential of these mechanisms to enhance financial stability when implemented within a robust regulatory framework.The results highlights that while risk financing transfers increase flexibility and market efficiency, they May exacerbate moral hazards without sufficient risk retention. Macroprudential policies and accurate risk pricing is crucial in addressing systemic risks, particularly in sectors like shadow banking and climate vulnerable regions. The study also underscore the importance of transparent contract design and the integration of innovative tools, such as geospatial data and machine learning, to support fair and efficient risk distribution.In conclusion, balancing market efficiency and systemic risk mitigation is imperative.While​ risk retention strengths accountability and oversight, effective integration with risk financing transfers is necessary to create a sustainable and resilient financial system.This​ review provides valuable insights for policy makers and practitioners in addressing emerging financial challenges.

This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management

This research discusses Pancasila values ​​in the formation of customary law through philosophical and sociological approaches. Pancasila as the basis of the state has an influence in the formation of national law, but its relationship with customary law, traditions and local norms requires further adjustments. This philosophical approach emphasizes the values ​​of Pancasila, such as Belief in One Almighty God, Just and Civilized Humanity, and Social Justice. This is different from sociological research that examines the response of indigenous communities to the function of Pancasila and the dynamics of social adaptation that occur. This research also provides scientific participation in understanding between national and local legal systems, and also provides a basis for legal policy regarding the dynamics of Indonesian socio-culture.

This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The population in this research is 85 oil, gas, and coal subsector companies registered on the IDX in 2020-2023. Sampling used purposive sampling technique. The total research sample was 14 companies with 56 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that profitability has an effect on dividend policy, while liquidity, leverage, and firm size have no effect on dividend policy.

This research focuses on the application of ESG (Environmental, Social, and Governance) based investments in Indonesia, which emerged in response to the increasing global awareness of environmental and sustainability issues. While ESG in Indonesia is growing, many companies have yet to fully adopt these principles effectively, and there are epistemological challenges in understanding and translating ESG standards into the local policy context. The purpose of this research is to deeply analyze the concept and implementation of ESG-based investment from an epistemological perspective in Indonesian public policy. This research wants to identify the extent to which the Indonesian government understands and utilizes ESG-related information in investment policy and evaluate the effectiveness of the policy. The type of research is descriptive quantitative using a philosophical approach with literature study as a secondary data source, including policy documents, government reports, and academic publications related to ESG. The data is explored using concept analysis and existing theories to assess the application of ESG in economic policy. The findings show that although Indonesia has ESG-related policies, their implementation is often influenced by international pressure and legitimacy needs rather than real impact on sustainability. ESG policies in Indonesia also risk becoming a tool of “greenwashing,” where companies use it for image without concrete actions. This research recommends increased transparency and accountability in ESG reporting for such policies to deliver substantial change.

This study examines the role of digital cooperatives and MSMEs in driving business modernization to strengthen Indonesia's economy. Cooperatives and MSMEs are essential for economic growth and community welfare, significantly contributing to Indonesia's GDP and employment. However, they face challenges in modernization due to limited technology access and management issues. Using a systematic literature review, this research analyzes the influence of digital transformation on cooperatives and MSMEs, identifying digital technology adoption, collaborative approaches, and governmental support as key factors in modernization. Findings highlight that a structured digital framework, social capital, and policy backing enable cooperatives and MSMEs to enhance operational efficiency, resilience, and competitiveness. This modernization model offers insights into fostering a sustainable, inclusive economy through digitalized cooperative structures. The research underscores the need for ongoing digital adaptation, emphasizing cooperatives' dual role in community development and economic resilience.

"Capital Structure Analysis of the Financial Performance of Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period (Case Study of Pt Blue Bird Tbk)". under the guidance of Mrs. Dr. Milka Pasulu, SE., M.Si, and Fausiah, S.E., M.Si. This research aims to determine the effect of capital structure policy on the financial performance of PT Blue Bird Tbk. The research sample is the 31 December financial report regularly for 5 years in accordance with the research period required for the periods 2018, 2019, 2020, 2021 and 2022 (The financial report as of 31 December is a financial report that has been audited). The results of the analysis found that the company PT Blue Bird Tbk for the 2018 – 2022 period, where analysis of capital structure policies to measure financial performance obtained poor results. Regarding this, the values ​​obtained from DER, DAR, ROA and ROE measurements experience fluctuating percentages (rising and falling).

This study aims to analyze the efficiency of the curriculum of Islamic universities in Indonesia in ensuring the readiness of students to enter the workforce, by reviewing the role of Islamic religious education in improving intellectual competence. Through a literature study approach, this study identifies the challenges and opportunities faced by Islamic universities in integrating religious values ​​with the intellectual and professional needs of students. The main focus of this study is the effectiveness of the curriculum in balancing theoretical aspects of religion and practical skills needed in the workplace. This study found that the curriculum of Islamic universities in Indonesia has attempted to adopt an integrative approach that combines religious education with the development of soft skills and hard skills that are relevant to professional careers. However, there are still some weaknesses in the implementation, such as the lack of curriculum adjustment to the dynamics of the labor market, as well as the imbalance between religious education and practical skills. The results of this study indicate that Islamic religious education has an important role in shaping the character and professional ethics of students, which are the main capital in entering the workforce. Therefore, increasing the efficiency of the curriculum through collaboration between academics, industry practitioners, and policy makers is needed to ensure that students' intellectuality is in accordance with the demands of the workplace. This study contributes to the academic discussion on the reform of Islamic higher education curriculum and emphasizes the importance of Islamic religious education in producing graduates who are not only intellectually competent, but also have strong ethical values ​​to face professional challenges. The implication of this study is the need for a more flexible and adaptive curriculum strategy to improve the competitiveness of Islamic higher education graduates in the global job market.

The purpose of this study is to develop a predictive model to predict the trend of the emas price over time and to investigate how this affects important economic variables. As a popular commodity that is regarded as a safe refuge for investments, changes in the price of emas can have a significant impact on a number of economic indicators, such as inflation, consumer spending, and investment decisions. Compiling historical data on emas prices, macroeconomic variables, and other related topics is a component of research methodology. Regression analysis and ARIMA modeling are two methods of deret waktu analysis that can be used to create an andal model of problems. The model's predictive accuracy is then determined by using appropriate statistical metrics. This study's findings provide new and important information about the factors influencing changes in the price of emas and how they affect the economy as a whole. The model that is being used can be used by investors, financial institutions, and policymakers to predict gold price movements and make informed decisions to mitigate risks and capitalize on opportunities. The implications of this research extend all the way to the emas market since it increases our understanding of the close relationship between commodity prices and economic dynamics. The knowledge gained can help create more comprehensive investment and economic policies, which will eventually affect the stability of the economy and economic growth.

This study was aimed on analyze the competitiveness of the food industry sector, and showed the level of industrial and competitive performance of these industries, and the possibility of supporting and enhancing their competitiveness in the Iraqi economy for the period 2003-2020. Competitiveness is considered one of the most important indicators of the efficiency of the food industry tool in local and foreign markets, as competitiveness represents the ability of productive sectors of different types to distribute their products and increase their sales level. Therefore, the food industry in Iraq is considered one of the most important sectors of the manufacturing industries that suffer from problems and obstacles including a decrease in the level of competitive and industrial performance. It is believed that the problem of the research is the weak competitiveness of the food industry in Iraq due to the decline in the quality of manufactured products and the weak level of competitiveness of these products compared to imported products. The results of the study showed a decrease and fluctuation in the contribution of the manufacturing sector to the gross domestic product (GDP) in Iraq. The economic policy was not providing the possibility of an investment climate to support and enhance the private sector in industrial investment. The indicators of production requirements such as labor productivity, worker productivity, and the value added index of the food industries sector began to fluctuate between decrease and increase, and to measure the extent of the reciprocal effects between all parts of the standard model and the extent of its contribution to developing the competitive capacity of this sector.

Islamic economics is an economic system based on the principles of Islam, primarily derived from the Qur'an and Hadith, emphasizing justice, balance, and the prohibition of unethical practices such as usury (riba) and gharar. This system provides a more ethical and equitable alternative to the conventional interest-based economic system. As awareness of social justice and sustainability grows, Islamic economics has expanded, not only in Muslim-majority countries but also across various parts of the world. This journal aims to provide a comprehensive overview of the fundamental concepts of Islamic economics, its implementation across various sectors such as banking, trade, and industry, and the challenges faced in its development and implementation. Additionally, this study highlights how Islamic principles can be applied to promote more inclusive and sustainable economic development, as well as the role of Islamic financial institutions in the global economy. This research is expected to provide insights for practitioners, academics, and policymakers in advancing the broader and more competitive development of Islamic economics.

Digitalization has become a crucial factor in enhancing the competitiveness and growth of Micro, Small, and Medium Enterprises (MSMEs) in developing countries, particularly within the ASEAN region. This study aims to explore the impact of digitalization on MSME growth in Indonesia, the Philippines, and Vietnam through a Systematic Literature Review (SLR) approach. These three countries were selected due to their substantial economic potential and evolving levels of technology adoption, yet each faces unique challenges in digital transformation. The study analyzes literature on the role of digitalization in improving market access, operational efficiency, and MSME financing, identifying key drivers and barriers specific to each country. Findings reveal that digitalization significantly contributes to enhancing productivity and sustainability for MSMEs, though challenges related to infrastructure, digital literacy, and regulatory frameworks present notable obstacles. This review aims to provide insights for policymakers and MSME stakeholders in optimizing digitalization strategies to foster economic growth in ASEAN.

This study investigates the role of Islamic social finance in supporting green economy development across Muslim-majority countries. Islamic social finance instruments, including zakat, waqf, and sadaqah, are designed to redistribute wealth ethically and address social inequalities, while also offering potential for financing environmentally sustainable projects. Using a quantitative research design and econometric modeling with panel data, the study analyzes the impact of these instruments on environmental performance indicators such as the Green Economy Index (GEI) and Environmental Performance Index (EPI). Secondary data are collected from international sources including the OIC Statistical Database, the World Bank, and the Islamic Development Bank, covering selected countries such as Indonesia, Malaysia, Saudi Arabia, Turkey, Pakistan, and Egypt. The analysis includes independent variables representing zakat distribution, waqf assets, and sadaqah volume, with control variables including GDP per capita, governance indicators, and population growth. Descriptive statistics reveal substantial variation in Islamic social finance and environmental performance across countries, indicating the importance of institutional governance and policy integration. Econometric results demonstrate a positive correlation between zakat and waqf development and environmental performance, while sadaqah contributes positively but to a lesser extent. These findings suggest that Islamic social finance can directly support environmental projects, including renewable energy initiatives, sustainable agriculture, and green infrastructure, complementing conventional fiscal tools. The study highlights the advantages of Islamic social finance in promoting justice, sustainability, and ethical allocation of resources, and it emphasizes the need to integrate green objectives into zakat and waqf operational frameworks. Policy recommendations include mainstreaming Islamic social finance into national green policies, enhancing governance and transparency, and encouraging cross-sector collaboration between financial institutions and environmental agencies. Future research is suggested to explore micro-level impacts on household and community environmental behaviors and to conduct comparative studies across regions. Overall, the study underscores the potential of Islamic social finance as a faith-driven, socially inclusive, and environmentally sustainable mechanism for supporting long-term green economic development.

Digital transformation in village governance has become a primary strategy for enhancing efficiency and effectiveness in human resource (HR) management. This study aims to analyze the implementation of digital technology in village government HR management and its impact on productivity and administrative efficiency. Employing a systematic literature review method, this research examines implementation trends, success factors, challenges, and optimal strategies for digitalization in HR management at the village level. The findings indicate that the adoption of technologies such as electronic Human Resource Management (e-HRM), cloud computing, and village information systems contributes to faster administration, increased accountability, and optimized performance of village officials. However, challenges remain in technology adoption, including low digital literacy among village officials, limited information and communication technology (ICT) infrastructure, as well as regulatory and policy constraints. To overcome these hurdles, a comprehensive strategy is required, encompassing capacity building through training, strengthening digital infrastructure, and fostering collaboration among central government, village governments, and the private sector. With appropriate policy implementation, the integration of digital technology in village-level HR management can improve public service quality and support more modern and responsive governance.

The money supply can affect other economic variables, such as output and prices, create stability in the economy and help achieve the ultimate goal of monetary policy, namely the stability of inflation and exchange rates.  The level of the exchange rate by the monetary authority must be kept stable because an unstable exchange rate, especially one that experiences a sharp depreciation, can have financial crisis implications. This research approach was associative/quantitative research. The data used in this study are secondary data taken and processed from Bank Indonesia (BI) and the Central Statistics Agency (CSA) from 2013-2023 (11 years). Based on the results of regression analysis shows that the variable money supply, exchange rates, and interest rates simultaneously affect the inflation variable. Based on the results of regression analysis shows that the variable money supply has a positive and significant effect on inflation. Based on the results of regression analysis, the exchange rate variable has a negative and significant effect on inflation. Based on the regression analysis, the interest rate variable has no statistical effect on inflation.

Halal tourism has emerged as a significant niche within the global tourism industry, offering a unique opportunity to integrate religious values with sustainable tourism practices. This study explores the economic, cultural, and environmental impacts of halal tourism, focusing on its role in fostering local economic growth, preserving cultural heritage, and promoting environmental sustainability. The research highlights key findings that show halal tourism not only drives economic growth by creating income opportunities and supporting small and medium enterprises (SMEs) but also ensures that tourism activities align with eco-friendly practices. The study emphasizes that halal tourism has the potential to integrate local wisdom and community engagement, which strengthens cultural preservation and promotes social cohesion within tourism destinations. Furthermore, halal tourism initiatives frequently incorporate sustainable tourism practices, such as responsible resource use and the conservation of natural ecosystems, thereby contributing to the broader goals of sustainable tourism development. The study compares halal tourism with traditional mass tourism, noting that halal tourism offers a more inclusive, culturally sensitive, and environmentally responsible model. It also examines the challenges faced by halal tourism, including the lack of standardized halal certification and infrastructure deficiencies, which hinder its growth in some regions. Despite these challenges, the research identifies opportunities for innovation, particularly in the use of technology to enhance certification systems and improve environmental sustainability. The paper concludes with policy recommendations for integrating halal tourism into sustainable tourism strategies, suggesting the need for coordinated frameworks that promote both halal compliance and environmental stewardship. Finally, future research should focus on the impacts of halal tourism in diverse geographic and cultural contexts, exploring its potential for fostering sustainable tourism practices worldwide.