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This research aims to analyze the gap between the profit-sharing principle as the normative foundation of Islamic economics and the risk management practices applied in sharia cooperatives, considering the ongoing inconsistencies in the implementation of the risk-sharing principle. The research method employs a qualitative approach thru literature study with thematic and comparative analysis techniques on relevant academic literature. The results and discussion indicate that sharia cooperatives tend to adopt a conventional risk management paradigm oriented toward institutional stability, thereby triggering the dominance of non-profit-sharing contracts and the shift of the concept of risk sharing to risk shifting in operational practices. The gap is influenced by structural factors, including limitations in managerial capacity, information asymmetry, potential moral hazard, and pressures of institutional sustainability. This study concludes that the risk management practices of sharia cooperatives do not fully reflect the principles of Islamic economics, thus necessitating a reconstruction of a more integrative and contextual risk management model. As a suggestion, sharia cooperatives need to develop a risk management framework based on risk sharing that is adaptive to operational risks without disregarding the values of justice and partnership as the main characteristics of Islamic economics.

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

This study looks at how da'wah management plays a role in running the Qur'an memorization curriculum at SDIT Islamiyah Proyek Desa Belinteng. The tahfizh program isn't just seen as a way to pass on religious knowledge it's also viewed as a da'wah tool and a means of building religious character in students from an early age. The study aims to explore how management functions including planning, organizing, directing, and evaluating are applied in running the tahfizh program at the school. The research uses a descriptive qualitative approach, with data collected through interviews, observation, and document review. The key informants were the school principal and the tahfizh teachers. The findings show that the tahfizh program has been managed in a fairly structured way, covering memorization target-setting, clear division of responsibilities, regular memorization sessions, and periodic progress assessments. Beyond improving students' memorization skills, the program also helps instill discipline, good manners, and a love for the Qur'an. That said, the program still faces some challenges, mainly students' lack of focus and limited muroja'ah practice at home.

The community service activities aim to improve business financial management skills and student readiness in facing the 2026 Indonesian Student Innovation and Entrepreneurship Festival (FIKSI). The program is implemented by lecturers of the Digital Business Study Program at Al-Irsyad University Cilacap together with supervising teachers and 26 FIKSI finalist students from SMA Negeri 2 Cilacap, SMA Negeri 3 Cilacap, and SMA Negeri 1 Maos. The main problem faced by partners is the low ability to prepare business financial reports and the use of digital technology in business development. The method used is Participatory Action Research (PAR) through stages of socialization, training, technology implementation, mentoring, evaluation, and program sustainability. The results of the activity show an increase in student understanding and skills in recording transactions, calculating the cost of production, preparing profit and loss and cash flow reports, and utilizing digital financial applications and Artificial Intelligence (AI) to support business development. In addition, supervising teachers received capacity building in assisting students in aspects of financial management and preparing business proposals. The establishment of the Smart Fintech Young Entrepreneur Community is a sustainable strategy for the program to support the development of digital entrepreneurship in schools. This program has proven effective in improving the quality of business and improving students' readiness for entrepreneurship competitions.

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

The implementation of Electronic Medical Records (EMR) has become an essential part of digital transformation in the healthcare sector, aiming to improve the quality, effectiveness, efficiency, and continuity of healthcare services. In Indonesia, the implementation of EMR is supported by the Regulation of the Minister of Health Number 24 of 2022, which mandates healthcare facilities to adopt electronic medical records. However, the implementation process is often challenged by various technical and non-technical factors that may affect its success. This study aims to analyze the success factors and barriers to EMR implementation in hospitals through a literature review approach. The research method used was a literature review by examining and analyzing 11 scientific articles obtained from Google Scholar and other relevant scientific sources. The findings indicate that the success of EMR implementation is influenced by three main aspects, namely human, organizational, and technological factors. Supporting factors include management commitment, user readiness, continuous training, availability of information technology infrastructure, system quality, and organizational support. Meanwhile, common barriers include limited digital literacy among healthcare workers, insufficient information technology personnel, unstable internet connectivity, system errors, inadequate facilities and infrastructure, budget limitations, and the absence of specific standard operating procedures. Furthermore, EMR implementation provides significant benefits, such as improving service efficiency, facilitating access to patient information, enhancing documentation quality, supporting communication among healthcare professionals, and increasing patient safety. Therefore, successful EMR implementation requires synergy between human resources, organizational readiness, and technological infrastructure to achieve optimal healthcare service delivery.

Proper drug disposal is often perceived as a trivial matter by the public when dealing with medications that are no longer needed. However, improper disposal can effect on the economy, public health, and the environment. Therefore, it is essential to educate the public to improve their knowledge regarding appropriate drug disposal methods. Previous studies have shown that educational media can effectively increase public awareness and understanding. The purpose of this study was to evaluate the effectiveness of educational leaflets in enhancing public knowledge about proper drug disposal. This experimental study involved an intervention using educational leaflets. A total of 100 respondents participated in the study. The intervention was conducted over three consecutive days. Pretest and posttest data were collected to assess changes in knowledge. Univariate analysis was used to describe respondent characteristics, while bivariate analysis (Wilcoxon test) was employed to compare pretest and posttest results. Pretest data indicated that the majority of respondents had only sufficient knowledge about drug disposal. Following the intervention, the number of respondents with sufficient knowledge decreased, while those categorized as having good knowledge increased. Statistically, a p-value of 0.000 demonstrated that the use of leaflets significantly improved knowledge level. Based on the results of this study, educational interventions, such as the distribution of leaflets, can effectively enhance public knowledge about proper drug disposal.

Somongari Tourism Village in Indonesia's Purworejo Regency is the site of this research on the ways in which community-based creative economy development could promote ecotourism. As a destination rich in natural, cultural, and historical assets, Somongari demonstrates significant potential to integrate creative industries into tourism practices. Examining community involvement, entrepreneurship, and government, this study used a qualitative descriptive technique to gather data via observation, recording, and interviews.Findings reveal that creative economy initiatives—such as culinary innovation, agro-tourism, cultural storytelling, and digital promotion—strengthen destination attractiveness while generating income for residents. Innovation, inclusion, and intergenerational colaboration are greatly enhanced when women and youths are involved. Community ownership and fair distribution of benefits are reinforced via participatory governance and collective management. Limited product diversi-fication, reliance on seasonal tourism, and limitations in management competence are some of the difficulties that continue to exist. The study concludes that community-based creative economy development provides a strategic pathway for sustainable tourism by integrating economic empowerment, cultural preservation, and social participation. Strengthening entrepreneurship, enhancing digital marketing, diversifying tourism products, and fostering stakeholder collaboration are essential to improving competitiveness and resilience. This study contribute to the discourse on sustainable rural tourism by demonstrating how creative economy initiatives can serve as instruments of empowerment and sustainable destination development.

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This study aims to analyze the management of young preacher (dai cilik) training in developing students’ preaching skills at SD IT Al-Washliyah Kelambir Lima Medan using a management function approach (*planning, organizing, actuating, and controlling*). This study employed a descriptive qualitative method, with data collected through in-depth interviews, participant observation, and documentation. The research informants consisted of the principal and teachers responsible for the young preacher training program. The collected data were analyzed systematically to describe the implementation of management functions in the young preacher training activities and their contribution to the development of students’ preaching skills. The results showed that planning was carried out through the development of a practice-based preaching curriculum, organizing was implemented through task allocation and regular scheduling, implementation focused on *public speaking* practice, sermon material preparation, and moral development, while evaluation was conducted periodically through student performance assessments. The implementation of this systematic training management contributed to the improvement of students’ preaching skills in cognitive, affective, and psychomotor aspects. These findings indicate that management functions applied in a structured manner play a strategic role in supporting the development of students’ preaching competencies at the elementary school level. Furthermore, continuous training provides opportunities for students to enhance their self-confidence, communication skills, and readiness to effectively deliver Islamic preaching messages

The development of information technology has brought major changes in government agencies managing data and information, including in the KPKNL office. Asset data management that is still done manually often causes various obstacles, such as recording errors, delays in preparing reports, and difficulties in data validation. These conditions can affect the effectiveness and efficiency of the ongoing administrative process. The development of this system is carried out by designing using UML, designing databases with ERD, and implementing web applications. The main features included in this web system are asset data, activity logs, asset monitoring, and asset reports. This web-based system makes it easier to manage asset data in the office at KPKNL. This improves employee work efficiency, reduces recording errors, and makes it easier for users to access information. With this web application, the asset data collection process runs faster, more integrated, and very well documented.

The phenomenon of university students simultaneously undertaking academic studies and employment has become increasingly common, creating unique challenges in balancing work responsibilities and academic obligations. This study aims to examine the effects of job demands and time management on academic performance, with academic self-efficacy serving as a mediating variable among undergraduate and postgraduate students who work while pursuing higher education. The research employed a quantitative approach using a causal research design. Data were collected through an online questionnaire administered to 50 working students selected through purposive sampling. The study measured four variables, namely job demands, time management, academic self-efficacy, and academic performance. Data were analyzed using multiple regression analysis, Baron and Kenny’s causal steps approach, and the Sobel test to examine mediation effects. The findings reveal that time management has a positive and significant effect on both academic self-efficacy and academic performance. Academic self-efficacy also demonstrates a positive and significant influence on academic performance and emerges as the strongest predictor in the model. In contrast, job demands do not significantly affect either academic self-efficacy or academic performance. Furthermore, academic self-efficacy does not mediate the relationship between job demands and academic performance. However, academic self-efficacy fully mediates the relationship between time management and academic performance, indicating that effective time management enhances students’ confidence in their academic abilities, which subsequently improves their academic outcomes. These findings highlight the importance of strengthening time management skills and academic self-efficacy to support the academic success of working students in higher education institutions.

This study aims to synthesize empirical and theoretical literature on the Planning–Organizing–Actuating–Controlling (POAC) framework in public sector management, identify asymmetries among its functions, and propose a reconfiguration of POAC that is relevant to digital and collaborative governance. The study employs an integrative literature review by examining classical management literature, peer-reviewed journals, government regulations, and official governance indicators. Data were analyzed thematically based on the four POAC functions and synthesized across themes, using Indonesia during the 2021–2025 period as the empirical context. The findings reveal that planning and organizing functions have developed relatively well, while actuating and especially controlling remain persistent weaknesses. This condition is reflected in improvements in several formal governance indicators, including the Electronic-Based Government System (SPBE) Index, Indonesia’s ranking in the E-Government Development Index (EGDI), Unqualified Audit Opinions (WTP), and public service compliance ratings. However, during the same period, the Corruption Perceptions Index (CPI) declined. These findings indicate a gap between administrative achievements and substantive outcomes, consistent with the concept of means–ends decoupling in neo-institutional theory. The study contributes by bridging classical management theory with contemporary governance paradigms and proposing a Data-driven, Networked, Adaptive, and Participatory (DNAP) model of POAC. Practically, the results highlight the need to strengthen controlling functions and adaptive leadership to foster more effective, transparent, and outcome-oriented public governance.

This study aims to analyze the influence of financial literacy and financial behavior on personal financial management and to examine the differences in financial literacy, financial behavior, and personal financial management among accounting students across semesters at the Faculty of Economics and Business, Universitas Tanjungpura. This research employed a quantitative approach using descriptive and verificative methods. Data were collected through questionnaires distributed to 118 respondents consisting of 30 second-semester students, 34 fourth-semester students, and 54 sixth-semester students. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and the Kruskal-Wallis test with the assistance of IBM SPSS Statistics 27. The results showed that financial literacy and financial behavior have a positive and significant effect on students’ personal financial management. Furthermore, the Kruskal-Wallis test indicated that there were no significant differences in the levels of financial literacy, financial behavior, and personal financial management among second-, fourth-, and sixth-semester students.

Sukabanjar Village is one of the villages striving to improve basic infrastructure quality, particularly in drainage construction and road repair. However, limited understanding among village officials and communities regarding standardized construction cost estimation methods, specifically the Unit Price Work Analysis (AHSP), has become an obstacle in preparing accurate and efficient Budget Plans (RAB). This community service program (PKM) aims to improve the understanding of village officials, village hall staff, and Sukabanjar Village community regarding AHSP-based construction cost estimation planning as the standard reference for construction work cost calculation in Indonesia. The program involved socialization and training for 20 participants, consisting of village officials (RW/RT), village hall staff, and general public, introducing the basic concepts of AHSP, RAB component elements, and simple simulations of drainage and road work cost calculations. Evaluation was conducted through pre- and post-tests. The results of the activity showed a very significant improvement in participants' understanding. The average pre-test score was 42, which then increased to 75 in the post-test, reflecting an increase of 33 points (78.6%). In conclusion, the AHSP-based cost estimation planning socialization was effective in improving the village community's understanding of construction infrastructure budget management, although continued mentoring is still needed for optimal and sustainable implementation.

The development of sustainability concepts in the banking sector has encouraged companies to implement Environmental, Social, and Governance (ESG) principles and develop Green Investment initiatives as part of their long-term business strategies. This study aims to examine the effect of ESG implementation and Green Investment on the firm value of banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employed a quantitative approach using panel data regression analysis. Model selection was conducted through the Chow, Hausman, and Lagrange Multiplier tests, which indicated that the Random Effect Model (REM) was the most appropriate model for the analysis. The results reveal that ESG has a positive and significant effect on firm value, indicating that better implementation of Environmental, Social, and Governance practices enhances a company's value in the perception of investors and the market. Conversely, Green Investment has a negative and significant effect on firm value. This finding suggests that Green Investment is still perceived as a costly activity and has not yet generated direct economic benefits in the short term. Simultaneously, ESG and Green Investment significantly influence firm value, with the model explaining 35.1% of the variation in firm value. The findings imply that banking companies should continuously improve the quality of ESG implementation and optimize the management of Green Investments to create greater firm value and support long-term business sustainability.

This study aims to identify and analyze the logical fallacies that arise in public conversations about environmental issues and natural resource management on Indonesian social media using a descriptive qualitative approach. Data were collected through scraping techniques using the Python programming language and subsequently analyzed using an informal logic framework to identify various forms of fallacious reasoning. The findings reveal the presence of multiple fallacies that substantially influence public understanding of causal relationships within environmental dynamics. These fallacies contribute to oversimplification, shifts in attention away from scientific evidence, and the emergence of distorted perceptions regarding structural factors in spatial planning and natural resource governance. This study contributes to environmental communication scholarship by emphasizing the importance of critical thinking literacy in improving the quality of public deliberation and supporting the formulation of evidence-based environmental policies.

This study examines the gap between Nestlé’s sustainability commitments and the reality of ecological damage caused by the use of unsustainable raw materials in its global supply chain. Using a descriptive qualitative approach based on literature reviews and case study analysis, this study evaluates various data sources, ranging from scientific journals and corporate reports to documentation from independent organizations such as Greenpeace and the Rainforest Action Network. Findings indicate that Nestlé’s procurement of key commodities such as palm oil, cocoa, soy, dairy products, and singleuse plastics significantly contributes to deforestation, systemic plastic pollution, water extraction in vulnerable regions, and greenhouse gas emissions exceeding 87.5 million tons of CO₂e per year. In Indonesia, these highrisk areas are evident in palm oil sourcing in Sumatra and Kalimantan and cocoa sourcing in Sulawesi. Theoretically, this study argues that Nestlé’s sustainability governance exhibits a pattern of strategic decoupling, where public reporting on progress in primary supply chains is deliberately used to mask ongoing environmental damage within their hidden supply networks. Thus, this article makes a critical contribution by integrating supply chain management theory, environmental accountability, and the governance of multinational corporations.

Plastic waste, particularly bottle caps, poses a significant environmental challenge due to its slow degradation rate. This study aims to design a functional shoe rack utilizing plastic bottle cap waste to support Sustainable Development Goals (SDG 12: Responsible Consumption and Production). The product development process employed the Quality Function Deployment (QFD) method to translate consumer needs into measurable technical specifications. Concept selection was evaluated using the Pugh Matrix, while financial feasibility was analyzed through the Break Even Point (BEP) approach. The research resulted in an optimal shoe rack design measuring 53x32x37 cm, weighing 1.5 kg, and featuring additional side hangers for socks. The production process involves shredding, molding with resin, cutting, and assembling, with a total duration of 367.03 minutes. Financial analysis indicates that the business reaches the break-even point at a minimum production of 2 units or a total sales value of Rp227,272. This research demonstrates that integrating industrial engineering methods into plastic waste management can produce functional, durable, and economically viable products.

This study aims to analyze the implementation of blended learning on the motivation and learning outcomes of fifth-grade students at UPTD SD Negeri Oli′O. This study employs a quantitative approach with a quasi-experimental design. The research subjects were fifth-grade students, comprising an experimental class using LMS-based blended learning and a control class using conventional learning. Data were collected through learning motivation questionnaires and learning outcome tests administered before and after the intervention. Data analysis was conducted using the Kolmogorov-Smirnov normality test, Levene’s homogeneity test, F-test ANOVA, and paired samples t-test. The results indicate that the implementation of the blended learning model has a positive effect on students’ motivation and learning outcomes. Students who participated in blended learning demonstrated better learning motivation compared to those in the conventional learning group. Additionally, student learning outcomes improved because learning materials could be flexibly accessed again via online platforms, thereby providing students with broader opportunities to understand the material independently.