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This article examines the crucial role of eco-leadership in achieving a sustainable and environmentally friendly economy, particularly within the dynamic context of the digital age and industry 4.0. In this era, the pressure on companies to integrate environmentally friendly initiatives into their corporate social responsibility (CSR) programs is increasing, supported by government policies and regulations in Indonesia. This article highlights that the effectiveness of environmental protection and sustainable corporate performance can be measured through various practices such as waste management, pollution control systems, recycling, and environmental impact mitigation. In conclusion, environmentally oriented leadership plays a central role in promoting more responsible business practices and behaviors, which are essential for reaching sustainability targets and realizing an economy that is not only financially profitable but also responsible for environmental preservation.1

Ibn Khaldun's thoughts in Muqaddimah on economic cycles and taxation remain relevant in the context of modern economics. He explains that the growth and decline of a nation's economy follow a cyclical pattern, where imbalanced fiscal policies can accelerate the downfall of a civilization. Ibn Khaldun emphasizes the importance of fair and proportional taxation to avoid hindering societal productivity and investment. His views on the impact of taxation on the economy align with the Laffer Curve concept, which states that excessively high taxes can actually reduce state revenue. This study employs a literature review method to analyze Ibn Khaldun’s thoughts and their relevance to modern economic systems and fiscal policies. The findings indicate that his ideas can serve as a foundation for formulating sustainable Islamic economic policies. By applying the principles of balance between taxation, production, and societal welfare, a nation can maintain long-term economic stability. Therefore, Ibn Khaldun's thoughts remain relevant as a reference for contemporary economic policies, particularly in addressing economic disparities and preventing financial crises.

The implementation of personal data protection in information systems at financial services companies is an important issue in this digital era. This study aims to analyze the implementation of personal data protection in information systems at financial services companies in Indonesia after the enactment of Law Number 27 of 2022 concerning Personal Data Protection (UU PDP). The main focus of the study is to identify the level of company compliance with the principles of personal data protection, the challenges faced in its implementation, and the legal and business implications that arise. The research method used is normative law with a qualitative approach, supported by literature studies and analysis of related documents. The results of the study show that although the PDP Law has been enacted, the implementation of personal data protection in the information systems of financial services companies still faces various challenges, including system complexity, varying stakeholder awareness, and the need for significant technology investment. This study concludes that more comprehensive efforts are needed from all relevant parties to ensure the effective implementation of the PDP Law and provide concrete suggestions for future improvements.

Earnings performance is seen as one of the main indicators in assessing the company's financial performance, which can influence investor decisions and be reflected in market reactions through abnormal returns. Meanwhile, internal control is considered as an internal control mechanism that can strengthen investor confidence in the quality of earnings information submitted by the company. This study aims to examine the effect of earnings performance on cumulative abnormal return (CAR) and the role of internal control as a moderating variable in the relationship. The focus of this research is on real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample of this study consisted of 44 companies and 199 observations selected through purposive sampling technique with certain criteria. Hypothesis testing was carried out using moderated regression analysis. The results showed that earnings performance has a positive and significant effect on cumulative abnormal return, which indicates that the better the company's earnings performance, the higher the positive market reaction to the information. In addition, other findings show that internal control moderates positively and significantly the relationship between earnings performance and cumulative abnormal return. This means that the effect of earnings performance on CAR will be stronger in companies that have a good internal control system.

The implementation of Electronic Medical Records (EMR) in healthcare institutions aims to improve the efficiency, accuracy, and accessibility of medical data. RSUD Weda, a regional hospital in Indonesia, has adopted an EMR system in its outpatient services to replace conventional manual processes. However, this transition has faced several challenges, including inadequate training, unstable network infrastructure, and inconsistent adherence to Standard Operating Procedures (SOPs). This study aims to evaluate the performance of the EMR implementation using a qualitative descriptive method based on the 5M framework—Man, Material, Machine, Method, and Money. Data were collected through interviews, direct observation, and document analysis involving stakeholders such as medical staff, administrators, and IT personnel. The findings indicate that while users acknowledge improvements in data accuracy and accessibility, key issues remain, particularly in training quality, infrastructure readiness, and system reliability. The study also observed gradual improvements in SOP compliance and reduced system failures over time. These results suggest that successful EMR adoption requires a balance of technical infrastructure, human resource readiness, financial support, and continuous system monitoring. The use of the 5M framework proved effective in identifying multidimensional challenges and offering holistic insights into the implementation process. This study contributes to the broader literature on EMR evaluation by providing contextualized evidence from a district-level hospital and offers practical recommendations for enhancing EMR system performance in similar healthcare settings.    

Caliph Umar bin Khattab was one of the greatest leaders in Islamic history who succeeded in building a fair and transparent economic system through the establishment of Baitul Mal. This institution became the center of state financial management that accumulated funds from various sources such as zakat, kharaj, jizyah, and fa'i, then distributed them for the welfare of society. Umar applied the principles of justice, honesty, and prudence in managing the economy, including progressive fiscal policies such as pension systems, social security, and equitable budget allocation. This study uses a library research method to analyze Umar bin Khattab's economic policies and their relevance to public financial management in a Muslim-majority country like Indonesia. The results of the study show that Umar's economic principles, such as transparency, equity, and community empowerment, can be a solution to overcome the challenges of corruption, social inequality, and budget inefficiency in the modern era.

This study discusses the construction system in Japan from the perspective of Sharia business management. Japan is known for its high construction standards, advanced technology, and disciplined work system. The study aims to analyze how Sharia business principles can be applied in the construction industry in Japan, particularly in workforce management, finance, and business ethics. Using a qualitative descriptive method, this research explores the firsthand experiences of construction workers in Japan and the policies that support Sharia business practices in the industry. The findings indicate that there are opportunities to implement Sharia concepts in human resource management and financial transparency.

Innovation is a key element in improving business competitiveness and sustainability. This study uses the Systematic Literature Review (SLR) method to analyse the relationship between resources and innovation strategies in entrepreneurship. A total of 22 Scopus-indexed articles were reviewed using the PRISMA approach, focusing on the types of resources (human, financial, technological, informational, and physical) and forms of innovation (product, process, and managerial). The results show that product innovation is largely supported by human resources and technology, where the skills and creativity of the workforce play an important role in the development of new products. Process innovation relies on technology and information, especially in production efficiency and operational digitalisation. Meanwhile, managerial innovation is closely related to human resource management and organisational strategy, which enables companies to be more adaptive to market changes. This study enriches the Resource-Based View (RBV) and Dynamic Capabilities theories, and provides insights for entrepreneurs and policy makers in developing resource-based innovation strategies. In conclusion, successful innovation in entrepreneurship depends on optimal resource utilisation and appropriate policy support to create sustainable innovation.

This study aims to evaluate the completeness of inpatient daily census data and its impact on bed utilization efficiency at Assyifa Hospital Sukabumi using the 5M framework (Man, Machine, Method, Material, Money). Accurate inpatient census recording is essential for effective hospital management, particularly in optimizing bed occupancy rates and ensuring efficient resource allocation. However, issues related to incomplete data entry often lead to inaccuracies in bed utilization monitoring. By applying a qualitative descriptive approach, this research explores various factors influencing census completeness and their implications for bed usage. Data were collected through interviews, observations, and documentation, involving 37 nurses responsible for census recording. The findings reveal that human factors such as workload and understanding of standard operating procedures, technological limitations, procedural inconsistencies, inadequate supporting materials, and insufficient financial support are significant contributors to census incompleteness. Recommendations include enhancing staff training, improving technological systems, clarifying standard procedures, ensuring adequate materials, and allocating sufficient funding. This study provides valuable insights for hospitals aiming to improve their data recording processes and optimize resource utilization effectively.

Warehouse Receipt is an alternative financing instrument that enables farmers and agribusiness actors to access capital by using stored commodities in licensed warehouses as collateral. This mechanism not only addresses the limited access to financing in the agricultural sector but also functions as a risk mitigation tool against commodity price fluctuations. In Indonesia, the implementation of the Warehouse Receipt System is legally regulated and supported by institutions such as the Commodity Futures Trading Regulatory Agency (Bappebti) and PT Kliring Berjangka Indonesia. However, its effectiveness still faces several challenges, including low financial literacy among farmers, limited warehouse infrastructure, and suboptimal inter-agency coordination. Therefore, policy strengthening, increased public awareness, and digital system development are essential to optimize the role of Warehouse Receipts in enhancing the agricultural sector and maintaining commodity price stability.

Exploitation is an activity carried out to gain benefits by harming others arbitrarily without responsibility. Exploitation is a threat in the field of Cyber Security that not only poses risks but also jeopardizes an individual's security and privacy. According to data from the Institute of Internal Auditors, financial losses due to cybercrime exploitation worldwide reached 8 trillion US dollars in 2023. In Cyber Security, one exploitation technique involves using Remote Access methods to take over access rights and enable remote system control. Based on this issue, the author conducts research on Remote Access using three different target models based on the Windows operating system. These three targets will demonstrate how vulnerabilities in an operating system can be exploited to gain Remote Access. The method for testing Remote Access involves identifying the vulnerabilities available in the target system. The study employs three techniques: exploiting the ms17-010 vulnerability, utilizing the SmbGhost vulnerability, and using a backdoor. The results show that all three approaches successfully penetrated the target system and made modifications.

A signature is a signature that represents a symbol as a result of a statement or a statement, a product whose development has been very rapid, and has become increasingly popular, an information technology and electronics company which is increasingly popular. With that, the Ellektronilk transaction was born and the use of ElleKtronilk's signature process as an aspect human error. So from iltul pelrlul pelnyelsulailan dulnila dilgiltal telrkailt konselp cybelr notary in ellelktronilk transactions. Ilnil research examines the effectiveness of ellelktronilk's signature in the notary cybelr concept meldnulrult prelsfelktilf pelrmeln komilnfo number 11 of 2022 and implements the research meltodel yulrildils normilvel yailtul sulatul development towards hulkulm problems from the perspective of the US implementation of legal regulations that are valid, article 15 paragraph (3) UlUlJN which regulates that notaries There are also other laxities that are regulated in the regulation of regulations. One of them is the ability to sell transactional financial assets carried out through e-Notary (el-Notary) which ultimately results in deeds of ilkrar, waqf and airplane mortgages. Telrbult legal regulations can be taken from UlUl ILTEl as a legal stand to support the implementation of el-Notary in carrying out electronic transactions. The ability to complete an Otelnilk deed as well as to sign it personally as a legal agreement between Common Law and Civil Law Notaries, between Cybelr Notary and Ellelktronilk Notary. The three things that have been developed have resulted in a formalized renewal strategy produced in a complete, reliable, reliable and safe system through a collaborative strategy developed by several companies or companies using the company's technology team. telmul, selkalilguls' harmony and practice in carrying out the position of notary in Ilndonelsila. The resulting conclusion is that Ellektronilk's signature strength in the notary cybelr concept in the Pelrmeln Komilnfo prelsfelktilf number 11 of 2022, still has no strong legal strength.

The purpose of this study is to analyze how the implementation of the mudharabah contract in mudharabah savings products at BPRS HIK Parahyangan. This study uses a qualitative approach with data collection techniques in the form of in-depth interviews with the bank and direct observation of the operational process, as well as documentation of relevant secondary data. The main focus of the study is to examine the implementation of the principles of mudharabah and the profit sharing system applied in the savings product. The results of the study indicate that BPRS HIK Parahyangan has implemented the mudharabah contract in accordance with sharia principles. The bank acts as mudharib (fund manager), while the customer acts as shahibul maal (fund owner). The profit sharing system is determined based on an initial agreement and is distributed transparently based on the actual income obtained from fund management. This study is expected to improve the understanding and practitioners of sharia banking regarding the implementation of the mudharabah contract in banking products. In addition, the results of this study also contribute to the development of sharia financial literature and practices in Indonesia.

The study examines Nigeria's resource allocation and usage as the gap in the country's pursuit of sustainable progress. The primary goal of the study is to investigate how Nigeria has struggled to achieve the Sustainable Development Goals (SDGs) due to inefficient use and distribution of financial, human, and material resources. Human and material resources are essential in every aspect of a company. An organization's ability to advance in all directions might be hindered by poorly managed human and material resources. Resources management offers a systematic assessment, requisitioning, and approval process for the evaluation and acquisition of products, equipment, and resources. The goal of resources management is to continuously seek opportunities to reduce costs and improve performance through the cost-effective selection and standardization of products, equipment, and related processes. A successful and efficient local government system will be preceded by well-managed human resources and material resources. while preserving or raising the standard of the services and care that are offered to the public. Subjectivism serves as the ontological orientation in this study, which employs a qualitative approach grounded in interpretivist philosophy. According to the study's findings, corruption, ethnic prejudices, poor governance, a lack of accountability, a lack of transparency, and unnecessary expenditure on pointless activities have all contributed to Nigeria's egregious inefficiency in resource allocation and use. According to the study's conclusion, Nigeria would be headed toward sustainable development if appropriate project planning, implementation, monitoring, and evaluation were done transparently and resources were used and distributed effectively. Therefore, the report suggests that Nigeria adopt economic and technical efficiencies in the distribution and use of its resources in order to achieve the aims of sustainable development.

This study examines the extent to which the compatibility between a student's major and their interests affects their learning experience at Universitas Negeri Medan (UNIMED), particularly in the Accounting Department. The findings indicate that many students feel that their major aligns with their interests, which in turn boosts their enthusiasm for learning. However, some students choose their major due to parental pressure or promising job prospects, which ultimately leads to difficulties in their studies. Additionally, students face various challenges in the learning process, ranging from heavy academic workloads, difficulties in understanding certain subjects, to the pressure of managing time between classes and other activities. These challenges are exacerbated by the demands of mastering accounting technology and adapting to an Outcome-Based Education system. To overcome these obstacles, students employ various strategies, such as improving time management, seeking additional learning resources, joining academic communities, and securing scholarships or part-time jobs for those experiencing financial constraints. This research confirms that the alignment of a major with a student's interests significantly influences their academic success. Therefore, it is essential for the university to provide better guidance in major selection and offer enhanced academic support to help students adapt more easily and succeed in their studies.

The alignment of budget planning with funding sources is a crucial aspect of financial management in Islamic educational organizations to ensure operational sustainability and improve the quality of educational services. This study aims to analyze strategies that can be implemented in drafting and adjusting budget plans with various funding sources, such as government funds, zakat, infaq, waqf, community donations, and student contributions. This research employs the library research method, which involves collecting and analyzing various literature related to Islamic educational financial management. The results indicate that the principles of efficiency, effectiveness, transparency, and accountability must be applied in managing educational funds to ensure optimal budget utilization. One of the key indicators for maintaining financial balance is the budget balance ratio, which measures the extent to which an organization’s revenue can cover its expenditures. If the ratio reaches or exceeds 100%, it indicates a surplus that can be allocated for institutional development. However, if the ratio is below 100%, a deficit occurs that must be addressed immediately through cost efficiency strategies, diversification of funding sources, and optimization of productive waqf assets. This study emphasizes that a systematic and sustainable financial strategy is essential for maintaining the financial stability of Islamic educational organizations. By implementing well-structured budget planning, strict supervision, and diversified funding sources, organizations can ensure financial sustainability and enhance the overall quality of Islamic education. 

Effective financial management is a crucial aspect in ensuring the sustainability and growth of an organization, including in the context of social and profit organizations (SOPI). The Revenue and Expenditure Budget Plan (RAPB) is the main instrument in financial management, which not only functions as a guideline for allocating resources, but also as a strategic tool in achieving organizational goals. This study uses a library research method to explore how systematic budget planning can improve financial efficiency and ensure transparent and accountable use of funds. This study highlights the importance of preparing formal documents such as annual work plans, budget work plans, and RAPB in ensuring that organizations can manage resources in a more structured and measurable manner. By applying analysis to various literature sources, this study identifies steps in preparing an effective RAPB, including revenue estimation, expenditure allocation, and budget evaluation and control mechanisms. The results of the study show that a well-prepared RAPB can help organizations set priorities, measure performance, and avoid waste of resources. In addition, RAPB also acts as an internal communication tool that clarifies the direction and goals of the organization to all stakeholders. With a strict evaluation system, organizations can ensure that the budget used has an optimal impact on achieving the vision and mission that have been set.

Sport is a physical activity that is needed by everyone in order to meet health and physical needs that are carried out systematically. Football is a sport that has the highest number of enthusiasts in the world from various circles. Achievements can be achieved through internal factors including athletes, coaches, administrators and external factors, including parental support. This research was motivated because there has been no research on Persepam Achievement Development based on SWOT analysis. The research was conducted to present the results of the analysis related to Persepam Pamekasan achievement development in order to improve the quality of the club, maximize existing support and minimize deficiencies and sources of threats that can hinder the Persepam Pamekasan achievement development program. This research is a qualitative descriptive study with a research target of 3 informants, namely administrators, coaches, and athletes. Data was obtained through interviews and documentation. This research produced several findings, including: (1) The most prominent strengths include: having quality coaches and potential athletes, and having effective and efficient governance. (2) The most influential weaknesses include minimal financial needs and inadequate facilities and infrastructure. (3) The most important opportunities include having many sources of support, such as athlete families, community enthusiasm and support from supporters, and developments that can be maximized. (4) The most feared threats include: not having a sponsor yet and the rapid development of other clubs. Alternative strategies that can be applied include: (1) immediately submitting a proposal to the company, (2) managing expenses and utilizing developments as best as possible, (3) optimizing available facilities, (4) increasing player potential, and (5) maintaining communication.

The interest in choosing a career as a public accountant is driven by an understanding of job opportunities, good income prospects, professional recognition, and the alignment between individual abilities and the demands of the accounting profession. This study aims to analyze the factors of labor market considerations, soft skills, financial rewards, and social values on students' interest in working as public accountants. This research was conducted at five nationally ranked universities in Bali in 2024, based on uniRank, with a sample of 315 respondents determined using purposive sampling. This study proves that the theory of planned behavior can be a consideration in career choice determination and that expectancy theory can explain that students consider the outcomes they will receive in that career. Additionally, this research can positively contribute to universities in Bali by identifying the factors influencing students' interest in work, thereby improving the education system to be more focused on the choices or interests of each accounting student. The analysis results show that labor market considerations, soft skills, financial rewards, and social values have a significant positive impact on students' interest in becoming public accountants.  

Software testing is a crucial stage in the development of information systems to ensure that applications can function according to user needs. System feasibility testing using UAT is intended to ensure that the system meets the functional requirements specified by the users. This study aims to apply UAT to a financial and inventory management information system used to manage various operational needs of the company, such as inventory recording, expense and income reporting, and employee wages. The UAT process is conducted by the system’s end-users, consisting of 16 respondents, including employees and the owner of CV. Nitah Tirta Makassar. The testing methodology includes several stages: UAT planning, preparing test questions through a Google Forms (gforms) questionnaire, conducting the tests, and analyzing the test result calculations. The results of this study indicate that the financial and inventory management information system meets user needs, based on UAT questionnaire score calculations that achieved an average interpretation score above 87% with a "very good" rating. With the implementation of UAT, it can be concluded that the financial and inventory management information system meets the users' requirements.