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This study analyzes the effectiveness of using BNI Bank’s QRIS in improving transaction convenience and efficiency at the canteen of Universitas 17 Agustus 1945 (UNTAG) Surabaya. The research was conducted by a team led by Ida Ayu Nuh Kartini, S.E., M.M., together with students of the Management Study Program, during November–December 2025. The rapid development of digital banking has encouraged the adoption of QRIS as a standardized non-cash payment system regulated by Bank Indonesia. This study aims to examine the level of QRIS BNI utilization, assess ease of use (application access and QR code scanning), and evaluate transaction efficiency, including time savings, queue reduction, and error minimization. A descriptive quantitative approach was employed using a survey method with a five-point Likert scale questionnaire distributed to 36 respondents consisting of students, lecturers, and administrative staff who had used QRIS at the canteen. Primary data were analyzed descriptively using averages and percentages, supported by relevant literature. The results show that QRIS is perceived as highly effective, with scores above 90% for ease of use (95%), transaction speed (92.78%), reduction of change-related issues (97.78%), support for digitalization (97.22%), and security (91.11%). The main limitation identified is dependence on internet connectivity (85%). Overall, respondents strongly support the full implementation of non-cash payment systems at the campus canteen.

This community service activity was conducted to assist banking institutions in the Surabaya region in enhancing the effectiveness of marketing strategies for savings products in order to increase the number of customers. The main problems faced by banks include the relatively low level of public interest in saving and the suboptimal implementation of promotional strategies, particularly in the utilization of digital media. This activity employed a collaborative approach through training, mentoring, and joint evaluation with marketing staff of banks in the Surabaya area. This activity commenced with an observation and interview phase to identify the marketing strategies that had been previously implemented. Subsequently, material delivery, technical assistance, along with an evaluation of promotional effectiveness. The results indicate that participants were able to implement more adaptive marketing strategies by utilizing digital media such as social media, website, and banking applications. The implementation of these strategies was shown to increase public interest in opening saving accounts. Furthermore, this activity contributed to enhancing the capacity of marketing staff to design data-driven strategies and to strengthening public financial literacy regarding saving products.

The development of information technology has encouraged various organizations, including cooperatives, to digitize their service systems. The Credit Cooperative (Kopdit) CU Mera Ndi Ate is one of the cooperatives that still uses a manual system in managing savings and loans, which causes the service process to be slow, inaccurate, and has a high risk of recording errors. This study aims to design and build a web-based savings and loans system that can be used by members of Kopdit CU Mera Ndi Ate. This system allows members to conduct transactions online, view transaction history, and monitor savings or loan balances. The research methods used are observation, interviews, and literature studies. The system development process uses a waterfall model with stages of analysis, design, implementation, and testing. The result of this study is a prototype of a web-based savings and loans information system that has main features such as member registration, transaction recording, financial data management, and automatic financial report generation. With the implementation of this system, it is hoped that the cooperative can improve work efficiency, speed up services, and provide easy access to information to all members.

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

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

This study aims to analyze the role of the Makmur Mandiri Savings and Loan Cooperative (KSP) in supporting the development of Micro, Small, and Medium Enterprises (MSMEs). KSP Makmur Mandiri serves as a microfinance institution providing financial access and business mentoring for MSME actors. The method used is qualitative descriptive with a Group Investigation approach, involving group discussions to gain deeper insights from relevant literature sources such as journals and books. The theoretical review supports understanding the cooperative’s role in improving member welfare and the obstacles faced in managing and developing MSMEs. The findings show that KSP Makmur Mandiri has succeeded in providing continuous capital and support, helping MSMEs to survive and grow despite economic challenges, especially after the pandemic. However, the cooperative faces various internal and external obstacles that require strategic collaboration for sustainable development. The implication of this study is to encourage enhanced managerial capacity of cooperatives and the need for stronger government policy support to optimize the cooperative’s role as a strategic partner for MSMEs.

The implementation of the Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra in 2025 was placed at SD Negeri 102028 Sei Parit, located in Sei Rampah District, Serdang Bedagai Regency. This activity aims to instill the habit of saving from an early age in elementary school students as an effort to improve Islamic financial literacy in order to form a character of thrift, responsibility, and financial intelligence. The method used is an interactive learning approach through educational stories, games, learning videos, and mini banking simulations. The results of the activity show that students have a better understanding of the importance of saving, managing pocket money, are able to explain the benefits of saving in their own words, and are encouraged to start saving habits, both at home and at school. Early savings education has proven effective in fostering awareness of wise and future-oriented money management and is expected to become an applicable model for Islamic financial literacy learning at the elementary school level.

The Theology of Mission in Pluralism, as presented in the Book of Jude, provides an understanding of God's mission (Missio Dei) that is universal and involves the Church's participation in proclaiming the Gospel amidst cultural and religious diversity. This study aims to explore the concept of theological mission found in the Epistle of Jude, particularly in the context of pluralism in culture and religion during the early Church period. Using an exegetical method and literature analysis, this research identifies that Christian mission according to Jude is not only limited to the proclamation of the Gospel but also includes the struggle against false teachings and the strengthening of the faith of the believers. The mission in the Book of Jude emphasizes the importance of showing compassion to those who are uncertain in their faith, as well as the need for decisive action to save people from the fire of judgment. Furthermore, this study reveals that the Church plays a central role as the sphere of mission, where the congregation is called to remain firm in faith and contribute to saving others from misleading teachings. Overall, the theology of mission in pluralism according to Jude teaches the importance of balancing firmness in upholding the truth with gentleness in guiding those who are uncertain.

Given the great benefits of electrical energy, the availability of electrical energy sources is limited. Currently, the availability of electrical energy sources is not able to meet the increasing demand for electricity in Indonesia. The high use of electrical energy in daily life will have a negative impact on the environment. Therefore, to maintain the sustainability of energy sources, it is necessary to pursue strategic steps that can support the provision of electrical energy optimally and affordably, This study aims to find out how much total energy is used by the Energy Consumption Index (IKE) on electrical energy from the influence of electrical power and the length of time of use of electrical energy at SMK Negeri 2 Lubuk Basung, Lubuk Basung District, Agam Regency. This study aims to determine the value of energy consumption used or Energy Consumption Index (IKE) and energy saving opportunities at SMK Negeri 2 Lubuk Basung, Lubuk Basung District, Agam Regency. The results of this study are for the IKE value of the first floor which is 1.71 kWh/m2, for the IKE value of the second floor which is 0.03 kWh/m2, for the IKE value of one building, which is with a value of 1.74 kWh/m2, for the annual IKE of 0.022 kWh/m2/year and for the value of energy-saving opportunities of IDR 651 646/month IDR 7 819 755/year.

In this era of digital disruption, Islamic banks face significant challenges in maintaining public trust. Despite growth in assets and market share, many believe that Islamic banks operatein much the same way as conventional banks, while financing marginsare often considered higher than conventional bank interest rates. This perception contributes to low public trust, declining interest in saving, and public hesitation in using Islamic financing products. This study aims to explore how entrepreneurialinnovation and internalization of da'wah values canbe strategies to rebuild public trust in Islamic banks. Using the library research method, this study analyzes secondary data from scientific journals, reports, andliterature related to Islamic banking, digital transformation, and Islamic managerial ethics Islam. The results of the study show that the integration of dakwah princip lessuch as transparency, fairness, and ethical management in entrepreneurial practicesand digital innovation can strengthen public trust andincrease the competitiveness of Islamic banks. This study provides theoretical and practical insights for Islamic banks to align digital innovation and business strategies with core Islamic values, there by supporting financial sustainability and social legitimacy.

Islamic banking is a financial system that operates in accordance with the principles of Islamic law, such as the prohibition of usury (riba), gharar (unlawful betting), and maisir (gambling), as well as the implementation of a profit-sharing mechanism. Islamic banking was born in the 1960s with the founding of Egypt's Mit Ghamr Savings Bank as a pioneer, followed by the establishment of the Islamic Development Bank (IDB) in 1975. After that, the development of Islamic banking expanded to various countries, particularly in the Middle East, South Asia, and Europe. In Indonesia, Islamic banking institutions officially began operating in 1992 with the establishment of Bank Muamalat Indonesia (BMI), the first Islamic bank. The industry's development is strengthened by specific regulations, in the form of Law Number 21 of 2008 concerning Islamic Banking, which serves as a primary foundation for strengthening the sector. Currently, Islamic banking in Indonesia is starting to show significant growth thanks to government support, increasing awareness among Muslims, and product and service innovations that are able to compete globally. This historical journey demonstrates that Islamic banking has evolved beyond simply being an alternative option and has become a vital component of a healthy economic system, both nationally and internationally.

This research investigates the application of the Economic Order Quantity (EOQ) method to improve drug inventory management in a primary hospital pharmacy, with a particular focus on reducing storage costs. A descriptive quantitative approach was applied using secondary data from January to December 2024, covering annual demand, purchase price, ordering cost, and holding cost. The analysis concentrated on fast-moving vital essential and moderate vital drugs that are critical for sustaining patient treatment. The study revealed inefficiencies in the hospital's procurement practices, with some medicines simultaneously facing overstock and stockout risks, indicating weak planning. EOQ calculations provided alternative procurement quantities that were smaller but more frequent, resulting in lower storage costs and better stock control. Simulation outcomes demonstrated notable cost savings, particularly for Flamicort, Diazepam, and Ventolin. These findings emphasize the value of integrating EOQ into hospital pharmaceutical logistics to reduce financial losses, strengthen supply chain efficiency, and ensure the continuous availability of essential medicines in primary hospital settings.

The transition to the remote working era has reached a point of stabilization as a fundamental structure in the 2025 global employment landscape. This systematic literature review aims to evaluate the impact of remote work on employee productivity, mental well-being, and the role of Artificial Intelligence (AI) integration. By analyzing large-scale secondary data (>10,000 participants) from various authoritative databases, the study finds that productivity experienced a net increase of 13% to 22%. The primary driver is the average commute time saving of 72 minutes per day, which is converted into productive work hours. However, findings also indicate a risk of digital burnout in 69% of respondents due to an "always-on" work culture. AI integration has assisted 65% of workers in automating administrative tasks, shifting focus toward strategic work. This research concludes that the success of remote work models requires a shift in leadership style toward trust-based management and formal policies regarding the "right to disconnect.".

Micro-Hydro Power Plant (MHPP) is a renewable energy solution suitable for remote rural areas with river flow availability. This study was carried out in Kampung 17, Batulawang Village, West Java, through the Community Service Program of HMM ITPLN, by designing and implementing a simplified MHPP system. The analysis indicates a hydraulic power potential of 1.511 kW with an effective head of 3.08 m and a discharge of 0.005 m³/s. Of this potential, the maximum utilized power reached 1.108 kW, equivalent to 73.32% of hydraulic energy utilization. The system is capable of producing approximately 26.6 kWh per day or around 798 kWh per month, matching the total demand of 12 households and one mosque in Kampung 17. If this demand were supplied by the national grid (PLN) under the R-1/TR 1300 VA category at Rp1,444.70 per kWh, the monthly cost would amount to approximately Rp1,152,870. Hence, the MHPP enables annual savings of around Rp13.8 million while ensuring local energy independence

The development of traditional markets is increasingly threatened by market transformation, both physically and through online sales systems (e-commerce). This study aims to analyze the forms of resilience implemented by clothing vendors at Wage Market, Tulungagung, in maintaining their business continuity amidst declining market conditions. This study uses a qualitative approach with a case study research design. This research utilizes James S. Coleman's Rational Choice Theory. The methods used are observation, interviews, and documentation. The subjects in this study were six people consisting of four clothing vendors, the Head Coordinator of Wage Market, and the Heads of Market Technical Implementation Units throughout Tulungagung Regency. Subject selection was based on a purposive sampling technique. The results show that the forms of trader resilience consist of economic, innovation, social networks, and psychological aspects. Economically, traders maintain their businesses through managing capital owned by personal savings and cooperative loans. In terms of innovation, traders utilize simple technology and a variety of merchandise patterns. In terms of social networks, family support and solidarity among traders are the main strengths, while psychologically, optimism and religious beliefs help them survive. The implications of this research emphasize the importance of strengthening vendor strategies through digital marketing training and support for market revitalization policies from local governments to maintain the economic sustainability of vendors during times of market transformation.

This community service activity aimed to foster financial literacy awareness and develop wise financial behavior from an early age through the “Early Saving Movement” socialization program for fifth-grade students of SDN Antasan Besar 7 Banjarmasin. The activity was conducted face-to-face using an interactive approach that included the delivery of educational materials, group discussions, question-and-answer sessions, simple simulations of money management, and the administration of pre- and post-activity questionnaires to measure changes in students’ knowledge and attitudes. The results of the analysis showed a significant increase in students’ motivation to save by 93% and an improvement in their understanding of the benefits of saving by 58%. These findings indicate that direct socialization methods accompanied by active student engagement are effective in enhancing elementary school students’ financial literacy and interest in simple and practical financial management. However, challenges were still found in controlling students’ consumptive behavior, which is influenced by the family environment and daily social interactions. Therefore, follow-up efforts are needed in the form of regular saving habit programs and the involvement of parents and teachers in supervising students’ financial behavior. Overall, this activity had a positive impact on shaping students’ discipline, responsibility, and financial independence from an early age.

Purpose– The objective of this research is to develop an integrated operational management model for Smart & Green Villages (SGVs), combining the principles of smart villages and green villages to promote sustainable, inclusive, and adaptive rural development. This research emphasizes operational efficiency, environmental sustainability, digital technology utilization, and community participation as key pillars. Design/Methodology/Approach – A mixed-methods approach was adopted, involving surveys of villages in Indonesia that have begun adopting SGV principles, in-depth interviews with village officials and key stakeholders, and case studies of villages that have successfully implemented smart technologies and environmentally friendly practices. Data triangulation was applied to strengthen the validity of the findings. Findings – The study shows that integrating functional organizational structures, optimizing digital technologies such as the Internet of Things (IoT) and village information systems, and building participatory community mechanisms significantly improve public service delivery, reduce operational costs, enhance environmental management, and strengthen socio-economic well-being. The study also identified new operational variables, including cost-effective innovation, digital local governance, inter-village shared resources, and socio-environmental audits as a multidimensional evaluation tool. Practical implications – These findings provide a practical framework for policymakers, local governments, and community leaders to implement and evaluate SGV. The multidimensional indicators proposed in this study enable continuous monitoring and adaptation of village operations to local conditions and resource constraints. Originality/Value – This study is one of the first to propose a concrete and replicable SGV operational management model by introducing new variables and multidimensional evaluation indicators. It enriches the theoretical discourse on smart and green village integration while offering actionable strategies for sustainable rural governance.

The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.

Development financing systems in various developing countries, including Indonesia, have been tested by repeated global crises, such as the 2008 financial crisis, the COVID-19 pandemic, and geopolitical tensions since 2020. The economy is highly dependent on external funding, such as foreign loans and foreign direct investment (FDI), making it vulnerable to disruptions and uncertainty in capital flows. This article examines the strategic role of domestic savings as a stabilizer in maintaining the resilience of development financing using a desk study approach. The literature review shows that mobilizing domestic savings through conventional and Islamic financial institutions is crucial for encouraging long-term investment, reducing dependence on external financing, and strengthening national fiscal independence. In the Islamic economy, the rise of yield-based savings instruments, productive waqf, and retail sukuk has helped expand a stable and equitable domestic funding base. Furthermore, this article finds that digital transformation, fiscal incentive policies, and financial literacy are key to increasing public participation in productive savings. Therefore, increasing domestic savings is an economic tool and a national defense strategy in facing ongoing global crises.

This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.