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Islamic Micro Finance (IMF) has an important role in supporting the Sustainable Development Goals (SDGs) in Indonesia by providing inclusive financial access based on sharia. This study aims to analyze how the IMF contributes to poverty alleviation (SDG 1), increasing financial inclusion (SDG 9), reducing economic inequality (SDG 10), promoting sustainable economic growth (SDG 8) and improving financial education and awareness (SDG 4). The research method used is a qualitative descriptive approach with literature analysis and case studies from several sharia microfinance institutions in Indonesia. The research results show that the IMF through instruments such as qardhul hasan, mudharabah, musyarakah, and ZISWAF is able to provide financial solutions for poor community groups and micro businesses. In addition, the digitalization of sharia financial services further increases the IMF's reach in supporting financial inclusion. However, there are challenges that still need to be overcome, such as limited capital, low sharia financial literacy, and regulations that are not yet optimal. Therefore, strengthening regulations, sharia financial education and Islamic financial technology innovation are key strategies for optimizing the IMF's role in achieving the SDGs in Indonesia. This study provides an original contribution by highlighting the strategic role of Islamic Micro Finance in achieving SDGs in Indonesia through a sharia-based approach. The added value of this study lies in the integration between Islamic financial instruments and sustainable development goals, as well as the importance of digital innovation and financial education in the local context.

This study seeks to understand how students in Lampung Province are influenced by social media influencers, their level of investment knowledge, their capital, and their risk tolerance when it comes to investing. The research highlights the significant role of investment in the economic system, emphasizing its dual function as a funding source for companies and an opportunity for investors to gain returns. The increasing trend of investment in Indonesia, particularly among the youth, indicates a growing interest in capital markets. Utilizing a quantitative approach, data was collected from 136 active students through online questionnaires. The study used multiple regression methods to look at how investment interest was correlated with the independent variables (knowledge of investing, capital, risk tolerance, and social media influencers). The findings reveal that investment knowledge and the percentage of income allocated for investment positively and significantly affect students' investment interest. Conversely, the influence of social media and risk tolerance did not show a direct impact. Notably, income as a moderating variable demonstrated a complex role, weakening the direct effects of knowledge and investment percentage while strengthening the influence of risk tolerance. The study suggests enhancing financial literacy programs and encouraging early financial management education to foster investment interest among students.

The Community Service Program (PKM) in Bingkat Village, Pegajahan District, Serdang Bedagai Regency, aims to improve community welfare by making instant dry healthy drinks from ginger extract. This activity involves lecturers and students from the Indah Medan Health Sciences College, with a focus on empowering housewives who are members of the PKK group. The training was attended by around 60 participants, who showed active participation during the discussion session on the benefits of ginger and the process of making healthy drinks. The training method includes lectures and practices, participants learn about the properties of ginger, how to choose quality ingredients, and packaging techniques. After the training, participants succeeded in producing instant dry healthy drinks, which are considered to have a distinctive aroma and fresh taste. A marketing plan was also prepared, including identifying target markets and promotional strategies through social media. This program has a positive impact on the family economy, increasing income through product sales. The community is expected to be able to increase their immune system and reduce the risk of disease by consuming this product regularly. The sustainability of the program is very important, so support is needed from the village government and related institutions for further development. Challenges faced include limited access to markets and capital, which require solutions through microfinance and effective marketing strategies.

SMEs are the backbone of the local economy and require contextualized and adaptive leadership and human capital management strategies. This article aims to describe the indigenous values-based leadership model implemented in Aglaia Shoes Cleaning-a shoe-care SME in Malang City-and how it contributes to strengthening human capital. The service activities were carried out through a participatory and educative approach, including soft skills training, structuring work structures, and preparing simple SOPs based on local cultural values such as mutual cooperation, responsibility, and perseverance. The results of the activities show that a leadership approach that integrates indigenous values can create a more collaborative work environment, increase productivity, and foster loyalty and a sense of ownership in the work team. Strengthening human capital does not only occur through increasing technical capacity, but also through instilling local values and work ethics. This model has the potential to be replicated in other MSMEs with similar characteristics to encourage local culture-based business sustainability.

Economic growth is a complex process influenced by various factors, one of which is capital accumulation. Capital accumulation plays a crucial role in increasing production capacity, creating employment opportunities, and enhancing labor productivity. This study analyzes the role of capital accumulation in Indonesia’s economic growth by highlighting key factors contributing to national output expansion. Using the growth accounting approach and neoclassical growth theory, this research confirms that while capital accumulation contributes to per capita income growth, long-term economic growth remains dependent on efficient resource allocation and productivity improvements through innovation and human capital development. The Cobb-Douglas production model is applied to understand the relationship between capital, labor, and output in determining economic growth rates. The findings indicate that countries with higher savings and investment rates tend to experience faster economic growth. Therefore, economic policies focusing on increasing investment, strengthening human capital, and optimizing resource allocation are key factors in accelerating Indonesia’s economic growth.

In the era of the Industrial Revolution 4.0, the performance of the National Police, especially the Intelligence and Security Unit, is very important for maintaining public security and order. The increasing work demands in securing the stages of the General Election and Regional Election are one of the main challenges faced by the members of the Intelkam Police Resort of Kediri. The performance of the members can be influenced by several factors, including work discipline, psychological capital, and burnout. Work discipline is adherence to rules and procedures, and psychological capital is related to optimism and mental resilience. Burnout is physical and emotional exhaustion due to high work pressure. Therefore, the objective of this research is to determine the influence of work discipline (X1), psychological capital (X2), and burnout (X3) on the performance (Y) of the members of the Intelkam Unit of the Kediri Police. This research uses a quantitative approach with a survey method conducted on all members of the Satuan Intelkam Polres Kediri, totaling 83 respondents. The data analysis technique was preceded by conducting an instrument test, classical assumption test, and hypothesis test by calculating the multiple linear regression value, which resulted in the regression equation: Ŷ = 2.769 + 0.151X1 + 0.701X2 - 0.002X3. In the analysis of the research data, it shows that work discipline and psychological capital partially have a positive and significant effect on performance, while burnout has a negative effect on performance. The t-test value for work discipline, 13.477, is greater than the t-table value of 1.66342, and the t-test value for psychological capital, 16.475, is also greater than the t-table value. This indicates that both variables significantly affect performance. The adjusted R square value of 76.6% indicates that work discipline, psychological capital, and burnout affect the performance of the members of the Satuan Intelkam Polres Kediri.

Farmer group institutions play a strategic role in supporting agricultural development; however, many farmer groups still face limitations in data management and institutional administration. These limitations often hinder effective planning, accurate decision-making, transparency, and access to various agricultural development programs and partnerships. This Community Service Program (PKM) aims to enhance farmers’ understanding and practical skills in data management and institutional administration through structured extension activities conducted at the Agricultural Extension Center (BPP) of Bukit Kapur Subdistrict, Dumai City. The methods applied include lectures to introduce basic concepts, interactive discussions to encourage knowledge exchange, and hands-on practice in preparing, organizing, and managing farmer group administrative records. A participatory approach was employed to actively involve participants throughout the program. The results indicate a significant improvement in participants’ knowledge and skills related to farmer group administration, along with increased awareness of the importance of orderly and accountable administrative management. In addition, the program fostered a collective commitment to implementing sustainable and systematic record-keeping practices. Furthermore, the activities encouraged the emergence of local leadership and strengthened farmer group institutions as social capital, contributing to greater farmer independence, organizational resilience, and long-term welfare improvement.

This study aims to analyze the reaction of the Indonesian capital market to the inauguration of President Prabowo-Gibran using the event study method. The important variables in this study are abnormal returns and trading volume activity, with the population of all companies listed in the LQ45 stock index. The observation period was 14 days. The data consists  of daily closing stock  price, daily closing price of LQ45 IHSG, daily trading volume, and the number of shares outstanding. Hypothesis testing was conducted using the non-parametric Wilcoxon Signed Rank Test, as the data is not normally distributed. The results showed that there was no significant difference in  the average abnormal return. However, a significant difference in the average trading volume activity was found between the periods before and after the presidential inauguration event.  

This community service program aims to provide training in preparing simple financial reports to MSMEs in Banyumas Regency. This activity, which was attended by 20 MSMEs in the culinary sector, focused on increasing understanding of SAK-EMKM, direct practice in preparing financial reports, and assistance related to financial management. The obstacles faced by MSME partners are partly related to minimal capital and marketing. From the capital sector, basically with the existence of financial reports, it is able to bridge financial problems. In addition, information regarding access to capital and HR development strategies was also conveyed. The results of the activity showed an increase in understanding and skills of MSME actors in preparing financial reports, which are expected to support business growth and their competitiveness in the market. Assistance in preparing financial reports for MSMEs is a method to align the problems that arise to make MSMEs in Indonesia more advanced and synergize in building Indonesia.

This study is a research in the field of Public Administration that aims to describe the conception of community empowerment in improving economic income through the development of local coffee products in Winduaji Village. The approach used is descriptive qualitative with a case study design. Research informants were selected using purposive sampling technique, with data sources including primary and secondary data. The focus of this research encompasses empowerment aspects that are oriented toward community needs, based on local potential, encouraging independence, environmentally oriented, and structurally based. The data analysis technique uses an interactive model. The research results show that the concept of community empowerment through local coffee development in Winduaji Village, Paguyangan District, Brebes Regency has been running quite well. This program has successfully increased community capacity in coffee processing and opened business opportunities through strengthening the identity of local coffee products with the branding "Kopi Kebon Winduaji". Nevertheless, there are still challenges such as limited technical knowledge in cultivation, lack of business capital, and suboptimal market access. Overall, this empowerment program has a positive impact on improving the community's economy, although it still requires continuous assistance to achieve more optimal results.

Tegalwaru Village in Ciampea District, Bogor Regency, possesses substantial potential for sustainable Micro, Small, and Medium Enterprise (MSME) development, yet faces challenges in marketing and digital adoption. This study aims to analyze the progress of MSMEs in Tegalwaru, focusing on production, marketing strategies, and ecotourism integration to enhance economic growth. Using a qualitative descriptive approach, data was collected through in-depth interviews with MSME actors, field observations, and document analysis. Findings indicate that while MSMEs have advanced in product diversification and production capacity, their growth is hindered by limited digital marketing skills and inadequate access to capital. Conversely, the village’s rich natural and cultural resources present significant opportunities for ecotourism, which could synergize with MSMEs to boost local income sustainably. The study highlights the need for targeted interventions, including digital literacy training, improved financing access, and collaborative efforts among MSMEs, local government, and tourism stakeholders. By strengthening these aspects, Tegalwaru can achieve holistic MSME development, fostering economic resilience and community welfare. The research underscores the importance of integrating MSMEs with ecotourism as a strategy for inclusive and sustainable rural development.

This research aims to analyze the influence of Intellectual Capital Disclosure (ICD), profitability, and leverage on company value in companies included in the LQ45 index on the Indonesia Stock Exchange for the 2020–2024 period. The research background is based on the importance of disclosing intellectual capital, financial performance and capital structure in increasing company value, as well as the inconsistent results of previous research. The research method uses a quantitative approach with an explanatory design, purposive sampling technique, and data analysis using multiple linear regression. The research sample consisted of 31 companies with a total of 155 observations. The research results show that ICD and profitability have a significant positive effect on company value, while leverage has a significant negative effect. Simultaneously, these three variables have a significant effect on company value with an explanatory power of 54.8%. These findings imply the importance of transparent intellectual capital disclosure, increasing profitability, and careful leverage management as strategies to increase company value and investment attractiveness in the capital market.

Rural potential is an important asset in running the village government system. If managed properly, it will bring economic value to the village community. The fried onion production and packaging training in Basseang Village aims to increase the added value of local commodities and improve community skills in production and marketing. This program is carried out with a participatory approach involving the community, village government, and Village-Owned Enterprises (BUMDes). The results of the training showed an increase in the technical skills of participants in processing shallots into high-quality fried onions as well as an understanding of the importance of packaging and marketing strategies. In addition, this training encourages social change by increasing public awareness of local resource-based business opportunities. The main challenges faced include limited capital and production continuity. Therefore, further support from various stakeholders is needed so that this program can be sustainable and have a long-term impact on the village economy.

Kampung 4 Village has great potential in developing home-based culinary businesses as a strategy to increase family economic independence. One promising business opportunity is Tuna Balado Rice Bowl, a practical food product that combines tuna as the main ingredient with the distinctive flavor of balado. This product has broad market prospects because it is easy to produce, has high nutritional value, and is in line with the trend of fast food that is in demand by various groups. In addition, this business can be run with relatively affordable capital and has broad marketing potential through digital strategies such as social media and delivery services. Seeing these opportunities, the Tuna Balado Rice Bowl business can be an alternative home-based business that is competitive, able to increase family income, and contribute to strengthening the local economy in a sustainable manner.

Oyster mushroom cultivation is one of the non-timber forest products that is underutilized by farmers. Oyster mushrooms have quite promising business opportunities to be developed well and do not require large amounts of capital. This activity aims to introduce and provide training on oyster mushroom cultivation to farmers in Watu Village, Marioriwawo District, Soppeng Regency. The service method is carried out in several stages. First, introduction and presentation of material regarding the prospects and cultivation techniques as well as the benefits of oyster mushrooms. Second, mushroom cultivation training is carried out by filling the planting media (baglog), sterilization, inoculation, and incubation. Third, interactive discussions with the farmers involved. Data collection by monitoring the mushrooms that have been maintained to see the growth of the fungus and any contamination in the baglog during the incubation period. The participants are trained to manage baglog production through to the harvest process, to ensure sustainability and profits from cultivating this mushroom. This initiative is expected to support the development of alternative livelihoods and contribute to the economic resilience of local communities while introducing environmentally friendly agricultural practices. It is hoped that the success of this training can become a model for similar rural development projects in other region.

There are several developments in the practice of pawn gates, on the condition that pawn gates can also be done for the educational needs of nephews or business capital. Developments in the use of transaction tools can now use money. Pagang gadai is known to have no redemption period, and the Wali Nagari Parik Panjang does not want to sign the pawn letter because it is against positive law in Indonesia. There is no legal protection for the implementation of the practice of pawning in the Minangkabau customary law community. This is because land pawning is carried out without registration. The settlement of the problem of pawn disputes in Nagari Parik Panjang, Matur District, Agam Regency using the principle of bajanjang naiak, batanggo turun means that it is resolved from the lowest level, namely deliberation and consensus, then the Nagari Customary Density, to the highest level, namely the court level.

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.

This research aims to analyze the campaign strategy used by Marcu Buana Mba’u, a legislative candidate from the National Democrat Party (NasDem), in the 2024 election in South Central Timor (TTS). The research was conducted in Tuasene Village using qualitative methods, including interviews, observation, and documentation. The findings reveal that Marcu Buana Mba’u’s campaign emphasized a defensive strategy, capitalizing on his previous track record, trust from constituents, and tangible results such as infrastructure development. This strategy contributed significantly to his re-election. The analysis uses Peter Schroder’s political strategy theory to distinguish between offensive and defensive approaches.

The tour guide training is conducted as part of the Community Service program by lecturers from Universitas Terbuka Daerah Samarinda in collaboration with the National Capital Authority (IKN). This training is a key component to enhance the quality of tourism services in Wonosari Village, Sepaku District, Panajam Paser Utara Regency, which has excellent tourism potential and a strategic location as a pillar of IKN development. The main goal of this training is to strengthen the capacity and skills of participants in providing professional and high-standard tourism services. The tour guide training is attended by 25 young tourism enthusiasts from Wonosari Village and surrounding areas. They receive training materials and conduct practical guiding activities, accompanied by trained instructors over a three-day period. Through this training, it is expected to create a satisfying tourism experience for visitors, which in turn will encourage sustainable tourism development in the village.

The tour guide training is conducted as part of the Community Service program by lecturers from Universitas Terbuka Daerah Samarinda in collaboration with the National Capital Authority (IKN). This training is a key component to enhance the quality of tourism services in Wonosari Village, Sepaku District, Panajam Paser Utara Regency, which has excellent tourism potential and a strategic location as a pillar of IKN development. The main goal of this training is to strengthen the capacity and skills of participants in providing professional and high-standard tourism services. The tour guide training is attended by 25 young tourism enthusiasts from Wonosari Village and surrounding areas. They receive training materials and conduct practical guiding activities, accompanied by trained instructors over a three-day period. Through this training, it is expected to create a satisfying tourism experience for visitors, which in turn will encourage sustainable tourism development in the village.