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Kampar Kiri District faces challenges in the form of low public understanding of anti-corruption values, which has an impact on hampering the development of the people's economy and transparency of local governance. This Community Service (PKM) activity aims to increase critical public awareness and internalize the value of integrity in sharia-based economic activities. The implementation method is carried out through a participatory approach that includes socialization, education on moral-religious values, and interactive discussions. The activity was held on August 21, 2025, at the KUD Lipat Kain Hall, attended by 100 participants, and fully supported by the Kampar Regency Education Office. The results of the service show a positive response from the local government and high enthusiasm from the younger generation in maintaining integrity. Through the involvement of expert speakers from the Riau Anti-Corruption Counseling Forum and the Kampar Inspectorate, the community gained a comprehensive understanding of the dangers of corruption from a legal and religious perspective. This program has succeeded in laying the foundation for the formation of an honest, transparent, and accountable social ecosystem to realize a blessed community economy.

This study explores the development strategies of sweet pastry Micro, Small, and Medium Enterprises (MSMEs) based on Islamic economic principles in improving the local economy in Betungan, Bengkulu City. MSMEs play a crucial role in supporting economic growth and creating employment opportunities, particularly in the culinary sector, which has experienced significant expansion in recent years. In Betungan, sweet pastry businesses have shown promising potential; however, their development is still hindered by several challenges, including limited capital, low product innovation, and less effective marketing practices. This research employs a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation at Jl. Ar-Rahman, Sepakat 7, Betungan, Selebar District, Bengkulu City. The study also considers the application of Islamic business values, emphasizing ethical conduct such as honesty, fairness, accountability, and the avoidance of riba and uncertainty in transactions. The findings indicate that the sustainability and competitiveness of sweet pastry MSMEs can be enhanced through several key strategies, including continuous product innovation, improving product quality, optimizing digital marketing, and strengthening business networks. In addition, integrating Islamic principles into business operations helps build consumer trust and ensures ethical business practices. Overall, these strategies not only improve business performance but also contribute to strengthening the local economy and community welfare.

Latar belakang penelitian ini berakar pada fenomena kemajuan yang tidak merata di antara indikator pembangunan di Sumatera Utara, di mana Indeks Pembangunan Manusia (IPM), meskipun diklasifikasikan dalam kategori “tinggi”, belum secara konsisten berkontribusi pada penurunan tingkat pengangguran. Tujuan utama penelitian ini adalah untuk menguji pengaruh IMB, tingkat kemiskinan, dan tingkat pengangguran terhadap pertumbuhan ekonomi di Provinsi Sumatera Utara. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda menggunakan data deret waktu dari tahun 2010 hingga 2025 yang bersumber dari BPS. Hasil penelitian menunjukkan bahwa secara simultan, IPM, kemiskinan, dan pengangguran secara signifikan mempengaruhi pertumbuhan ekonomi daerah. Secara parsial, IMB memiliki pengaruh positif dan signifikan, menunjukkan bahwa investasi dalam kualitas modal manusia meningkatkan produktivitas ekonomi. Sebaliknya, baik tingkat kemiskinan maupun tingkat pengangguran terbuka menunjukkan pengaruh negatif dan signifikan, yang menyiratkan bahwa peningkatan variabel-variabel ini cenderung menghambat ekspansi ekonomi. Lebih lanjut, variabel independen yang dimasukkan dalam model ini menjelaskan 49,49% variasi pertumbuhan ekonomi, sedangkan proporsi sisanya dijelaskan oleh faktor eksternal di luar cakupan penelitian ini. Hasil ini menyoroti pentingnya penerapan kebijakan yang menyelaraskan pengembangan sumber daya manusia dengan tuntutan pasar tenaga kerja untuk mengatasi masalah pengangguran terdidik.

This study aims to analyze the influence of digital leadership, digital transformation, and circular economy practices on the economic performance of weaving SMEs and their contribution to the achievement of the Sustainable Development Goals (SDGs). This study employed a quantitative approach with an explanatory research design. Data were collected from 98 weaving SME owners or managers through questionnaires and analyzed using validity testing, reliability testing, classical assumption tests, and linear regression analysis. The findings show that digital leadership has a positive and significant effect on the economic performance of weaving SMEs. Digital transformation also has a positive and significant effect by expanding market access, improving operational efficiency, and strengthening customer relationships. In addition, circular economy practices have a positive and significant effect through resource efficiency, production waste reduction, and the creation of added value from residual materials. These findings indicate that the integration of digital leadership, digital transformation, and circular economy practices is a strategic approach to enhancing the competitiveness of weaving SMEs while supporting the achievement of the SDGs. This study contributes to the development of cultural-based SME studies by positioning digitalization and sustainability as key foundations for strengthening local economic performance.

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

Suboptimal waste management has become a serious problem in local communities, even though inorganic waste has high economic potential if managed wisely. In Tegalsari Village, Ambulu Subdistrict, waste management needs to be strengthened through a financial approach. This community service activity aims to empower the economy of Tegalsari Village residents by revitalizing the management of the waste bank so that it provides direct economic value that can increase household income. The implementation of this activity was carried out through a planning phase that included program coordination meetings, the formation and revitalization of the management structure, educational outreach on the economic value of waste, and a partnership collaboration with the Karya Mandiri Jember Central Waste Bank (BSI). Furthermore, the operational implementation phase includes the sorting of inorganic waste by residents in their respective homes, weighing, recording financial transactions in customer savings books, and transporting the waste to collectors. The results of these activities demonstrate the establishment of a more organized management system and an increase in residents’ active participation in waste sorting. The profit-sharing system for customer savings from waste sales has proven effective in boosting residents’ enthusiasm, enabling the program to tangibly transform waste into income while strengthening the domestic economic resilience of the Tegalsari Village community.

Ngabuburit has grown into a cultural tradition that is deeply embedded in Indonesian society during Ramadan, including among the student demographic. This study investigates the relevance of the ngabuburit tradition to the level of consumer economic literacy and the application of Islamic consumption ethics among university students in the city of Bandung. Employing a quantitative descriptive approach, data were gathered through an online questionnaire distributed to students from various universities across Bandung. The analysis aims to determine whether the pre-iftar waiting activity stimulates impulsive purchasing behavior more strongly than awareness of Islamic consumption principles particularly the avoidance of wasteful spending (tabzir) and extravagance (israf). The study also examines several factors shaping students' consumption patterns, including social environment, lifestyle tendencies, and access to food and beverage products throughout Ramadan. The results are expected to shed light on how students behave as consumers within a local cultural framework and to what degree their economic literacy can moderate consumption behaviors that contradict Islamic principles, while providing an evaluative foundation for cultivating more prudent consumption habits.

Transformasi digital dalam sistem transaksi ekonomi telah menggeser pola konsumsi masyarakat menuju penggunaan layanan finansial berbasis teknologi yang lebih instan, namun di sisi lain berpotensi memicu perilaku belanja yang tidak rasional. Fenomena ini tampak pada pesatnya adopsi fitur Buy Now Pay Later (BNPL) yang menawarkan fleksibilitas pembayaran tanpa agunan. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan sistem pembayaran Shopee PayLater terhadap perilaku konsumtif mahasiswa STIE Yapis Dompu. Shopee PayLater merupakan inovasi layanan keuangan digital yang memberikan kemudahan transaksi dengan kalangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data diperoleh melalui kuesioner kepada 94 responden yang dipilih menggunakan teknik purposive sampling. Analisis data menggunakan regresi linear sederhana dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa penggunaan Shopee PayLater berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa. Hal ini dibuktikan dengan nilai signifikansi 0,000 < 0,05 serta koefisien determinasi sebesar 55,2%, yang menunjukkan kontribusi variabel penggunaan Shopee PayLater terhadap konsumtif mahasiswa. Dapat disimpulkan bahwa semakin tinggi penggunaan Shopee PayLater, maka semakin tinggi pula perilaku konsumtif mahasiswa STIE Yapis Dompu.

PPKn di sekolah dasar berperan penting dalam membentuk karakter dan kesadaran kewarganegaraan peserta didik sejak dini. Namun, dalam praktiknya guru menghadapi berbagai hambatan yang memengaruhi optimalisasi pembelajaran. Penelitian ini bertujuan menganalisis hambatan dan tantangan implementasi pembelajaran PPKn di kelas IV SD Negeri Gaprang 01. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik observasi, wawancara, dan angket. Data kemudian dianalisis menggunakan model analisis interaktif Miles dan Huberman yang meliputi pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Subjek penelitian terdiri atas guru kelas IV dan 18 siswa. Hasil penelitian menunjukkan bahwa pembelajaran berjalan cukup baik dan memperoleh respons positif siswa, khususnya pada aspek sikap dan pemahaman nilai kewarganegaraan. Tantangan utama meliputi penyampaian materi abstrak, perbedaan kemampuan akademik, serta keberagaman latar belakang sosial-ekonomi. Oleh karena itu, diperlukan penggunaan media konkret, strategi diferensiasi, serta pendekatan pembelajaran yang adaptif dan inklusif.

The development of Pantai Indah Kapuk 2 (PIK 2) presents serious issues, including eviction, the loss of traditional livelihoods, and the marginalization of local communities within a modernization agenda that disregards social justice and sustainability. This research questions the extent to which the dominant modernization bias influences the socio-economic conditions of the surrounding community, as well as how public participation practices are implemented in the planning and execution of the project. The PIK 2 project has led to social inequality, the deprivation of rights, and environmental degradation, illustrating a pattern of systemic exploitation of coastal communities through the economic and political power of development elites. The dominant development theory framework proposed by Melkote and Steeves is used to examine modernization bias, supplemented by Islamic concepts such as mustadh’afin and ghasab to strengthen the social justice perspective. In this study, the author employs a qualitative case study approach, utilizing in-depth interviews, field observations, and documentation involving affected residents, community leaders, and policymakers. The results of the analysis indicate very low levels of public participation, instances of intimidation during land acquisition, and a significant loss of access to employment and basic facilities for the community. The conclusion of this research emphasizes the need for policy reform to ensure that development is more transparent, participatory, and equitable, in order to protect the rights of local communities from dominant and exploitative development patterns.

Exchange rates are a crucial indicator in an open economy, playing a significant role in influencing international trade, investment flows, and overall macroeconomic stability. This study aims to analyze the impact of rupiah exchange rate fluctuations on Indonesia’s economic growth during the period 2014–2023. The research employs a descriptive qualitative approach using secondary data obtained from official publications of Statistics Indonesia and Bank Indonesia. The main variables analyzed include the rupiah exchange rate against the United States dollar and Indonesia’s economic growth. The findings indicate that exchange rate movements are closely related to economic growth dynamics, particularly through international trade mechanisms, production costs, and the stability of the real sector. Depreciation of the exchange rate tends to enhance export competitiveness, but it may also trigger inflation due to rising import prices. Conversely, appreciation can help control inflation but may weaken export competitiveness. Therefore, maintaining exchange rate stability is essential to support sustainable economic growth and strengthen national economic resilience.

Penelitian ini mengeksplorasi fenomena kecurangan pada PT Dana Syariah Indonesia (DSI) melalui pisau analisis Fraud Triangle milik Donald R. Cressey (1953). Fenomena penyimpangan di PT Dana Syariah Indonesia (DSI) tercatat sebagai skandal keuangan paling masif pada sektor P2P lending berbasis syariah di tanah air. Sepanjang tahun 2018 hingga 2025, kerugian finansial yang ditimbulkan diestimasi menyentuh Rp2,4 triliun dengan total korban mencapai lebih dari 15.000 pemberi dana. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui studi dokumentasi dari berbagai sumber, meliputi laporan resmi OJK, siaran pers Bareskrim Polri, temuan PPATK, serta publikasi berita terverifikasi. Hasil penelitian menunjukkan bahwa ketiga elemen Fraud Triangle terbukti hadir dalam kasus DSI: (1) Tekanan (pressure) berupa kebutuhan likuiditas internal dan target imbal hasil tinggi 16–18% per tahun yang tidak realistis; (2) Kesempatan (opportunity) berupa lemahnya pengawasan OJK terhadap fintech syariah, ketiadaan audit independen yang efektif, dan eksploitasi kepercayaan berbasis label syariah; serta (3) Rasionalisasi (rationalization) berupa pembenaran pelaku dengan menggunakan argumen ekonomi makro dan penyalahgunaan nilai-nilai syariah sebagai perisai. Penelitian ini juga mengintegrasikan perspektif akuntansi forensik sebagai alat deteksi dan pencegahan fraud. Temuan penelitian ini diharapkan menjadi kontribusi ilmiah bagi penguatan regulasi, pengawasan fintech syariah, serta literasi keuangan masyarakat.

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

This study aims to analyze the impact of middlemen on the price of Fresh Fruit Bunches (FFB) of oil palm received by farmers in Lambur I Village, Tanjung Jabung Timur Regency, from a sharia economic perspective. This study also examines the FFB marketing patterns carried out by farmers and the factors that influence farmers in choosing where to sell their harvest. The method used is a qualitative approach with a case study research type. Data were obtained through in-depth interviews, field observations, and documentation to understand FFB marketing practices and the socio-economic relationships between farmers and middlemen. The results show that FFB marketing in Lambur I Village is carried out through three main channels: middlemen, the Marketing Chain of Trust (RAM), and palm oil processing factories. Most farmers choose to sell FFB to middlemen because the transaction process is easier, payments are fast, and transportation costs are not required. In addition, urgent financial needs, limited transportation facilities, and long-standing socio-economic relationships also influence farmers' dependence on middlemen. In practice, middlemen play a dominant role in determining prices, deducting approximately Rp 250–Rp 300 per kilogram from the factory price. From a sharia economic perspective, marketing practices through middlemen are essentially permissible as long as they are carried out with mutual consent and do not contain elements of usury, gharar, or injustice. However, the dominance of middlemen in determining prices indicates a bargaining imbalance that could potentially harm farmers, thus not fully reflecting the principle of justice in sharia economics

Piutang pelanggan Indihome yang tidak tertagih merupakan salah satu permasalahan yang berdampak langsung terhadap arus kas dan stabilitas keuangan perusahaan. Laporan Tugas Akhir ini bertujuan untuk menjelaskan tata cara penagihan piutang pelanggan Indihome di Telkomsel Branch Jambi, mengidentifikasi media komunikasi yang digunakan pada setiap tahapan penagihan, serta mengetahui kendala yang dihadapi. Metode penulisan yang digunakan pada laporan ini adalah deskriptif kualitatif melalui observasi, wawancara, dokumentasi, dan studi kepustakaan pada divisi BCR (Billing Collection Retention) Indihome Telkomsel Branch Jambi. Hasil pembahasan menunjukan bahwa penagihan dilakukan secara bertahap mulai dari pendataan pelanggan menunggak, pengiriman informasi tagihan, pengingat setelah jatuh tempo, penagihan via media komunikasi, pemberian surat peringatan, penagihan oleh tim CTB (Caring Territory Base), hingga isolir sementara layanan. Media komunikasi yang digunakan meliputi telepon, WhatsApp, dan email, dengan telepon dan WhatsApp sebagai media yang paling efektif. Kendala utama yang ditemui yaitu nomor pelanggan tidak aktif, pelanggan tidak merespon, serta penundaan pembayaran akibat kendala ekonomi. Pembaruan data pelanggan secara berkala dan peningkatan intensitas follow-up diperlukan untuk meminimalkan risiko piutang tak tertagih.

Population mobility is a dynamic phenomenon that plays an important role in regional development processes. Population movement is influenced by various interconnected factors, particularly social, economic, and environmental aspects. This study aims to analyze the factors influencing population mobility using a Systematic Literature Review (SLR) approach. Data were collected from relevant national and international scientific literature published within the last ten years. The results indicate that economic factors are the primary determinants driving population mobility, particularly in relation to employment opportunities and income improvement. Meanwhile, social factors such as education and social networks act as supporting elements in the mobility process. Environmental factors also show significant influence, especially in the context of climate change, natural disasters, and environmental degradation. The interaction among these factors demonstrates that population mobility is a multidimensional phenomenon that requires a comprehensive analytical approach. This study is expected to contribute to the development of population studies and serve as a reference for sustainable development policy formulation.

This research aims to analyze the role and impact of PT Batujaya Bersama Sejahtera (PT BBS) on the socio-economic conditions of the community in Walandano Village, Balaesang Tanjung District. The background of this study is driven by the massive expansion of the mining industry in Central Sulawesi, which triggers a structural shift from traditional agriculture to an industrial economy. This study employs a qualitative method with data collection techniques including in-depth interviews, observation, and documentation. The findings indicate that PT BBS plays a significant role in local economic development by providing employment opportunities, increasing household income, and improving public infrastructure such as roads and jetties. However, the study also identifies social disruptions, including public protests regarding land issues and environmental concerns like dust and noise pollution. The implications of this research suggest that the company must strengthen its Corporate Social Responsibility (CSR) programs by focusing on sustainable community empowerment and more transparent communication to mitigate social risks. These findings contribute to the literature on regional economic development and social change in coastal mining areas.

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

The 2025 Real Work Lectures use the Berdampak model (Real Work Lectures based on Community Impactful). The theme of our group's Community Service Program is the problem of household waste management in Bakalan Village, Gondang District, Mojokerto Regency, which requires proper handling. Open burning of waste causes air pollution and other adverse effects. In an effort to overcome this problem, KKN students have initiated the use of used barrels as a place to burn waste with minimal smoke. This program includes observation and socialization related to innovative technology in waste management. Through this activity, the community is introduced to the use of trash cans that reduce smoke pollution and produce briquettes as an alternative fuel from combustion residues. The program results show an increase in community awareness of waste management and the potential for reducing negative environmental impacts. This innovation opens up opportunities for the community to become a model of independent and sustainable waste management, which can be applied in other villages.

Transformasi digital menuntut organisasi untuk meningkatkan kompetensi karyawan melalui program pelatihan, namun tingkat partisipasi karyawan sering kali masih rendah meskipun fasilitas telah tersedia secara memadai. Penelitian ini bertujuan untuk menganalisis peran Nudge Theory sebagai strategi dalam memengaruhi perilaku karyawan terhadap partisipasi program pelatihan, dengan fokus pada penerapan Choice Architecture dalam konteks manajemen sumber daya manusia. Penelitian ini menggunakan pendekatan kajian literatur dengan strategi integrative review yang mengkaji berbagai publikasi ilmiah bereputasi terkait Behavioral Economics, human resource development, dan pembelajaran karyawan. Hasil penelitian menunjukkan bahwa intervensi berbasis nudge, seperti pengaturan default, penyederhanaan pilihan, dan penggunaan pengingat kontekstual, secara konsisten mampu meningkatkan partisipasi pelatihan karyawan secara sukarela. Selain itu, efektivitas intervensi tersebut dipengaruhi oleh integrasi dengan faktor motivasi intrinsik yang selaras dengan prinsip Self-Determination Theory. Penelitian ini memberikan kontribusi konseptual berupa kerangka integratif yang menggabungkan perspektif Behavioral Economics dan human resource development, serta menawarkan implikasi praktis bagi HR leaders dalam merancang strategi pembelajaran yang lebih efektif, adaptif, dan berbasis perilaku.