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Community service on financial literacy with the aim of changing the mindset and behavior of business actors in managing their businesses has been carried out. The community service method used is based on lectures and training on financial management; both in planning programs based on financial capabilities, implementing programs and evaluating programs that have been created. The results of the community service show that business actors, especially BUMDes Zansibar managers, have understood how to utilize the capital they have to plan superior BUMDes programs. In addition, with this community service they can make simple financial reports in reporting organizational performance as a form of transparency in organizational management.

This study aims to analyze the impact of general allocation funds, agglomeration, and human development index on regional inequality in Eastern Indonesia during the period 2019–2023. Regional inequality remains a crucial issue in Indonesia's development agenda, especially in the eastern region, which has experienced slower growth and uneven provision of public services. This study uses panel data regression analysis with secondary data. The results indicate that general allocation funds and the human development index have a significant negative impact on regional inequality, suggesting that increased fund transfers and improvements in human development can reduce inequality. Conversely, agglomeration has a significant positive impact, suggesting that economic concentration can widen disparities between regions. These findings highlight the importance of equitable development policies and investment in human capital to reduce regional disparities.

This study aims to analyze the impact of Mekar Bank loans on the economic well-being of clients and the implementation of sustainable economic principles in financing. The method used is a qualitative approach with case studies conducted in several regions of Indonesia, particularly in the researcher's village, Blimbing, Kesambi, Besuki, Situbondo, where the program is implemented. The results of this study show that Mekar Bank loans have provided easier access to financing aligned with sustainable economic principles, contributing to increased income and improved living standards, especially among women. However, the study also identifies several challenges in the program's implementation, including a lack of client understanding regarding sustainable economic principles and effective financial management. To enhance the program's effectiveness, additional education on sustainable principles and financial management is necessary. Thus, Mekar Bank loans serve not only as a financing tool but also as a means of economic empowerment. These loans also encourage clients to adopt more sustainable business practices, such as the use of sustainable business capital. Therefore, Mekar Bank loans help promote economic growth while also fostering sustainable economic development, ensuring that the positive impacts of these loans continue and extend to more segments of society.   

This community engagement initiative was organized by the Faculty of Economics and Business, Department of Accounting, University of Bengkulu, Indonesia. The activity aimed to enhance financial literacy and public awareness of the Sharia capital market among residents of Sri Kuncoro Village, Central Bengkulu. The training focused on technical analysis of Sharia-compliant stocks, introducing participants to key concepts such as price trends, candlestick patterns, support and resistance levels, and the use of technical indicators aligned with Islamic financial principles. The objective was to empower the local community with practical skills and knowledge to participate responsibly and ethically in Sharia-based stock trading. The results showed a significant increase in participants' understanding of technical analysis tools and their confidence in investing in the Sharia capital market.

Watu Lanur Village is one of the villages in Lamba Leda District, East Manggarai Regency, NTT which belongs to the 3T area (underdeveloped, foremost and outermost), based on Perpres No. 63 of 2020. The village is experiencing low development, geographical location is in the hills, far from urban areas. The village community is still carrying out traditional traditions, one of which is Belis Custom, which causes people to often experience difficulties. PT Permodalan Nasional Madani provides special services for pre -prosperous women through the provision of capital called PNM Mekaar to start a business or who wants to develop a business. The purpose of this study is to determine the success of the capital program in empowering the family's economy in Watu Lanur Village. Data collection of this study from primary data and secondary data, with observation data collection techniques, interviews, and documentation. The method used by this research is descriptive with a qualitative approach. The focus of the problem of this research on families who experience economic difficulties due to traditional traditions. The results of this study indicate that PNM Mekaar is quite successful in providing capital to overcome the sustainability of the main business in the village, namely pigs. Pig -livestock becomes the backbone of the family economy according to tradition there. Every traditional event requires pigs to sacrifice. Obstacles to the capital program in this village, namely the absence of training held by PNM Mekaar caused members not to use capital according to the designation. There is a need for assistance and training to ensure that members can utilize capital productively, so as to improve economic welfare while maintaining tradition.

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.

This study aims 1) to determine the effect of Institutional Ownership, independent board of commissioners and capital structure on Firm Value. 2) To determine the effect of Capital Structure in moderating Institutional Ownership and independent board of commissioners on Firm Value. The research method uses quantitative descriptive analysis with secondary data types. The analysis tool used in this study was carried out using the PLS (Partial Least Squares) approach with outer model and inner model measurement models using Smart PLS 3 software. The results of the study showed that Institutional Ownership had an effect on firm value. While the independent board of commissioners and capital structure did not affect firm value. Capital structure did not moderate the effect of institutional ownership and independent board of commissioners on firm value.

This article explores the political, religious, and socio-cultural dimensions of the Fatimid Dynasty's rule in Egypt, highlighting its unique contributions to Islamic civilization. The Fatimid Caliphate, which ruled from 969 to 1171 AD, represented a significant Shi'a Islamic power that challenged the dominance of the Sunni Abbasid Caliphate. The study analyzes the origins of the Fatimid dynasty, its establishment in North Africa, and its eventual relocation of the capital to Cairo, which became a vibrant center of learning and governance. Special attention is given to the administrative reforms, religious tolerance policies, and architectural advancements initiated by Fatimid rulers. Additionally, the article examines the tensions and conflicts both internally and externally that eventually led to the dynasty’s decline. By using historical and historiographical methods, this research aims to provide a comprehensive understanding of how the Fatimid Dynasty shaped the political and religious landscape of medieval Egypt and left a lasting legacy that can still be seen in Egyptian culture and architecture today.                  

MSME players or those who will establish a business sometimes experience difficulties in providing business capital, even though MSMEs are one of the driving forces of the economy in Indonesia, especially for small and medium communities. Cooperatives are one of the solutions for loan providers, especially for MSME players or those who will enter the world of MSMEs, because the system is flexible and uncomplicated. This research aims to see the efforts of Kemuning Mitra Persada Cooperative in developing MSMEs in Pematangsiantar. This research uses a qualitative analysis approach, where data collection techniques are carried out by interviewing the Kemuning Mitra Persada Cooperative.

This study aims to analyze the influence of working capital management, leverage, and institutional ownership on the profitability of consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, while also examining company size as a moderating variable. The consumer goods sector, which has a large market potential in Indonesia, makes it essential to understand how these financial aspects affect company performance. Working capital management plays a crucial role in maintaining liquidity and operational efficiency, leverage determines the extent to which companies rely on debt financing, and institutional ownership reflects external monitoring that can drive managerial discipline. Company size is considered a moderating factor that could strengthen or weaken these relationships, especially in influencing profitability levels. Using a quantitative approach, the research findings reveal that each of the main variables—working capital management, leverage, and institutional ownership—partially and significantly affects profitability. More specifically, company size is found to moderate the effect of leverage on profitability, indicating that larger firms may be better positioned to optimize debt usage compared to smaller firms. This study not only provides empirical evidence regarding financial determinants of profitability but also enriches the discussion on how moderating factors such as firm size can influence the dynamics of corporate financial performance. The findings are expected to provide valuable insights for stakeholders, including managers seeking to optimize financial policies, investors evaluating company performance, and academics or researchers interested in exploring further implications for corporate governance and financial strategy in emerging markets like Indonesia. In conclusion, the study highlights the importance of managing financial variables strategically to sustain profitability in the highly competitive consumer goods industry.

The rapid changes in Indonesia's socio-political landscape have highlighted the urgency of reconstructing the governance of civil society organizations, especially in balancing the tension between the freedom of association and public order. This tension has emerged as a contemporary trend filled with controversy and civil unrest. This study aims to formulate a model of governance for civil society organizations based on Islamic values, using three theoretical frameworks: Najm al-Din al-Tufi's Maṣlaḥah Theory, Robert Putnam's Civil Society Theory, and Mark Bevir's Good Governance Theory. The methodology used is a qualitative-descriptive approach, which includes data collection through policy documentation, digital media analysis, and in-depth interviews with two key informants from religious-based civil society organizations—Nahdlatul Ulama (NU) and Persatuan Islam (PERSIS). Primary sources include official government documents such as Government Regulation in Lieu of Law (Perpu) No. 2 of 2017 and Minister of Home Affairs Regulation No. 57 of 2017, alongside empirical narratives from community leaders. The research findings suggest that the social legitimacy of civil society organizations is more influenced by the practical application of maqāṣid al-sharī‘ah (obligatory duties) and their ability to address the real needs of society than by mere adherence to administrative regulations. These findings highlight the gap between legality and legitimacy and emphasize that integrating the values of maṣlaḥah (benefit), social capital, and transparency is essential to strengthening civil society in a democratic state. By embedding Islamic values into the governance models, civil society organizations can better serve the community while maintaining democratic principles, creating a more inclusive and beneficial governance framework that aligns with both public needs and Islamic teachings.

This Community Service activity aims to increase the capacity of women farmer groups (KWT) in developing human resources (HR) in the agricultural sector. KWT plays a crucial role as agents of change in improving food security and family welfare. However, limited knowledge, managerial skills, and access to technology are often major obstacles. The research method used was a qualitative approach with a case study technique. Data were collected through participant observation, in-depth interviews, and Focus Group Discussions (FGDs) with KWT members. The results showed that capacity building can be achieved through several strategies, including: 1) Continuous training on innovative cultivation techniques, financial management, and agricultural product marketing; 2) Intensive mentoring by agricultural extension workers in implementing new practices; and 3) Facilitating access to resources such as capital, market information, and appropriate technology. This capacity building not only increases agricultural productivity but also strengthens women's economic independence, self-confidence, and strategic roles in decision-making at the community level. Thus, strengthening KWT in human resource development is an important investment to realize a more sustainable and gender-equitable agriculture. Furthermore, this community service activity highlights the importance of community participation in maintaining the program's sustainability. Active participation by KWT members in every stage of the program, from planning to evaluation, is crucial to ensuring that the program is tailored to local needs and conditions. Through collaboration between KWT, agricultural extension workers, and various other stakeholders, such as microfinance institutions and local governments, it is hoped that an ecosystem will be created that supports the growth and development of an inclusive and sustainable agricultural sector. This program is expected to have a long-term impact, not only on the welfare of KWT members but also on improving food security at the community level.

Technological advancements have driven the growth of the financial industry in Indonesia. A more complex financial system provides benefits but also raises issues, such as the rise of illegal investments by business entities without official authorization. Investment involves allocating capital with the expectation of future profits. The growing middle class and economic development in Cangkring Village have increased public interest in investing. Unfortunately, many are tempted by high returns with minimal capital without considering legality. This community service program, as part of the Tri Dharma of Higher Education, aims to educate the public about legally compliant investments. The activities were conducted through lectures and participatory methods. The results indicate that public awareness of investment remains low due to limited financial literacy. Further education is needed to help people distinguish between legal and illegal investments, ensuring they invest safely and in accordance with applicable laws.

Indonesia's Sharia capital market has experienced significant growth in the past decade, along with rising public awareness of Islamic economic principles and the adoption of digital technologies. This study aims to analyze the role of digital transformation in supporting the development of the Sharia capital market and to identify structural challenges, particularly in regulatory, financial literacy, and cybersecurity aspects. The methodology used is descriptive qualitative with a literature study approach, drawing on secondary data from reputable journals and official publications from OJK and the Indonesia Stock Exchange. The results indicate that while technological transformation has opened significant opportunities such as increased financial inclusion and youth investor engagement, the Sharia capital market still faces serious challenges related to unadaptive regulations, cyber threats and low investor literacy. This study recommends synergy between regulators, industry players and educational institutions to strengthen a sustainable Sharia capital market ecosystem.    

Profit sharing or known as profit sharing. This was done at the time of the Prophet Muhammad. In this country, we also often share profits, some with mudhorabah, musyarakah and other systems. To carry out profit sharing, several things are needed in order to get the benefits, firstly justice and honesty, secondly to avoid fraud, thirdly to avoid usury. This research uses a thematic method with regional coverage, the thematic method is in the following way; determine the theme, namely Profit Sharing in a Hadith Perspective, collect data on themes related to the title, provide a final code, analyze the data in the final code then describe the results of the data in the form of an outline. The sources of this data are primary and secondary data. The primary is dancing hadith from several diqital hadith such as Makabah Syamilah, sunnah.com and others. while the secondary is through literature. Profit Sharing is the sharing of profits from profits from companies, agriculture and others. In carrying out Profit Sharing, it requires people who have capital and people who manage it, and both of them must have an agreement, the results of the business they do will be calculated for sharing the results. Profit sharing has several types, namely: mudharabah, musyarakah, muzara'ah and musaqah and Profit sharing also has rules that we must pay attention to, namely; contracts, capital, sharing of results honestly and goods or funds to be managed must be clear.

Firm value is essential for business sustainability and serves as a key consideration for investors in assessing a company’s prospects. The enhancement of firm value is influenced by various factors observed by both internal and external parties. This study examines the partial effects of profitability, company growth, and capital structure on firm value. The research variables include Return on Assets (ROA) for profitability, Sales Growth for company growth, Debt to Equity Ratio (DER) for capital structure, and Price to Book Value (PBV) for firm value. A quantitative approach was employed using a sample of 25 technology sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that profitability and company growth have a negative effect on firm value, while capital structure has a positive effect. These results contradict signaling theory but support the trade-off theory. This research contributes both theoretically and practically to the field of accounting and serves as a reference for management and investors in making strategic decisions related to enhancing firm value.

Broiler chicken farming is one of the important agricultural subsectors in the development strategy, meaning that livestock becomes a medium for providing food to meet people's needs for animal protein and becomes a source of sustainable income and improves the biological environment. The aim of this research is to find out how feasible the broiler chicken farming business is in Mekarjaya Sukaraja village, Sukaraja sub-district, Tasikmalaya regency. This research uses quantitative descriptive analysis methods and data collection using interview, observation and questionnaire methods. The research sample used a purposive sampling method or was determined deliberately, the research sample was the owner of the chicken farm, Mr. Rizky. The eligibility criteria for Mr. Rizqy's broiler chicken farming business are obtaining a Net Present Value (NPV) of IDR. 84,834,320. Internal Rate of Return (IRR) is 20%, Payback Period (PP) is 3.86 years and Net B/C is IDR. 1.7. All business feasibility criteria show that a chicken farming business is feasible to run. If Mr. Rizqy wants to start the business again the following year with capital of Rp. 150,000,000 broiler chicken farming business could be one option.

GenAI has currently been widely integrated into learning in secondary schools, as it is considered to provide the potential to enhance the learning experience for students. However, using GenAI in secondary school settings remains controversial, as its benefits coexist with significant ethical, social, and educational challenges. This review critically examines the role of GenAI in secondary school education, assessing current applications, potential educational benefits, and unique challenges. Through the exploration of case studies and empirical research, the researcher highlights key areas where GenAI can enhance learning while presenting possible drawbacks and ethical dilemmas. The researcher concludes by suggesting guidelines for the responsible integration of GenAI in secondary school education, aiming to capitalize on its potential while addressing critical risks.

The lontar leaf stitching home industry is a micro-enterprise that produces various types of crafts made from lontar leaves, commonly used in traditional and religious ceremonies. This industry plays a significant role in the local economy and cultural preservation. The objectives of this study are: (1) to analyze the simultaneous effect of capital, raw materials, working hours, and business duration on the income of lontar leaf stitching home industries in Sibetan Village, Karangasem Regency; and (2) to analyze the partial effect of capital, raw materials, working hours, and business duration on the income of these industries. The population of the study consists of all 50 lontar leaf stitching home industries in Sibetan Village. A saturated sampling technique was used, meaning the entire population was taken as the sample. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results show that capital, raw materials, working hours, and business duration simultaneously have a significant effect on income, accounting for 96.8 percent of the variance. Partially, each of these variables also has a positive and significant effect on income. It is recommended that artisans manage their capital efficiently—including utilizing financing from village credit institutions (LPDs)—select quality raw materials, optimize working hours, and leverage business experience through support from village-owned enterprises (BUMDes) to expand marketing and increase income.

This study aims to analyze the impact of higher education training on labor market demand in Africa, using a documentation study approach. In an ever-evolving global context, higher education plays an important role in preparing individuals to face the demands of a dynamic labor market. However, in many African countries, there is a gap between the skills provided by higher education institutions and the needs of the labor market. Through documentation studies, this study collects and analyzes secondary data originating from various government reports, international institutions, and previous studies regarding the relationship between higher education and labor demand in Africa. The findings show that although higher education in Africa can improve the quality of human capital, there is a mismatch between the skills taught and the skills required by the industrial sector. This study also identified key challenges, such as a lack of relevant curriculum and limited educational facilities, that impact the effectiveness of training in meeting labor market needs. Therefore, this study recommends curriculum reform that is more adaptive to industry needs and increased collaboration between educational institutions and the private sector to create more relevant and quality training programs