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Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.

The policy plan to integrate parking fees into the Vehicle Registration Certificate (STNK), scheduled for nationwide implementation in 2027, has generated debate regarding contractual validity and fiscal justice. From the perspective of Islamic Economic Law, the transformation from a conventional pay-per-use retribution system to an annual prepaid system raises issues related to mutual consent (an-taradin) and the certainty of service benefits. This study aims to analyze the 2027 subscription parking policy using the framework of Maslahah Mursalah and the principle of distributive economic justice to assess its legitimacy as an instrument of public welfare. This research uses a normative legal method with conceptual and statutory approaches. Literature data are analyzed qualitatively through deductive reasoning to derive legal conclusions from general principles of Islamic economics in relation to contemporary fiscal policy. The findings indicate that the policy contains elements of Maslahah Mursalah, particularly in improving bureaucratic efficiency and preventing state revenue leakage (sadd adz-dzari'ah). However, from the perspective of distributive justice, the policy may contain elements of dzulm (injustice) if it is not supported by fair tariff segmentation. Without guaranteed service availability for all payers, mandatory annual parking fees risk being categorized as akl al-amwal bi al-bathil (unlawful appropriation of wealth). Therefore, a zoning-based tariff system is recommended to ensure fairness between obligations and benefits.

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

This study analyzes the dynamics of "Early Marriage and Shattered School Hopes" regarding eroded psychological well-being and pawned adolescent ideals in Brebes Regency. Using a qualitative case study design, data were gathered via in-depth interviews, participatory observation, and document analysis from eight informants, processed using Miles and Huberman's interactive model. Findings reveal early marriage is not merely a social event but systemic trauma damaging psychological structures through three aspects: first, victims' psychological conditions marked by identity loss, prolonged anxiety, and "fatalistic resignation"; second, lost educational access due to interactions of "normative-cultural coercion," "institutional structural barriers," and "economic-domestic double burdens"; third, manifestations of buried ideals comprising "hindered academic grief," "identity cognitive conflict," and "internalized existential despair." The research proves education loss from early marriage destroys human potential, altering character, leaving spiritual voids, and perpetuating intergenerational poverty cycles, thus urgently demanding holistic interventions including psychosocial rehabilitation and alternative education pathways. This study's main contribution is introducing the "systemic trauma" concept that actively extinguishes adolescents' existential hopes, filling literature gaps by providing a detailed psychological map to formulate recovery policies previously neglected in early marriage prevention discussions.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

This study aims to design and implement an information technology-based economic and tourism potential mapping system in Tema Tana Village. This village faces several problems, including manual data management, limited access to information, and the absence of an integrated system for efficiently presenting village potential data. This study uses a descriptive approach with data collection techniques through observation, interviews, and documentation studies. In developing the system, the Waterfall method is used, consisting of the stages of planning, design, implementation, and testing. The system design was carried out using the Unified Modeling Language (UML) to ensure a clear system structure and flow. The results of the system development indicate that the system is able to present information in the form of interactive digital maps and reports that are easily accessible to users. Testing using the Black Box Testing method shows that all system features function well and are in accordance with predetermined needs. Thus, this system is expected to improve the effectiveness of data management and support better decision-making processes in developing village potential, particularly in the economic and tourism sectors.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

The study of takhrij al-hadith plays a crucial role in hadith scholarship, involving the tracing of transmission sources and evaluating the authenticity of sanad and matn through systematic analysis. In contemporary studies, differences in scholars’ approaches have led to variations in hadith classification and epistemological orientation. However, comparative research examining methodological criticism, epistemological foundations, and operational procedures of modern takhrij remains limited. This study aims to critically compare the methodologies of Muḥammad Nāṣiruddīn al-Albānī and Muqbil bin Hādī al-Wādiʿī, focusing on their evaluation of sanad and matn. Using a qualitative approach with an integrative literature review, this research analyzes primary works and relevant academic sources. The findings reveal three main epistemological patterns: independent reasoning through cross-narration, methodological caution based on classical authority, and a shared reliance on jarḥ wa taʿdīl. These differences influence hadith classification and reflect varying depths of criticism. The study shows that contemporary hadith criticism forms an epistemological spectrum rather than a strict methodological divide. It also highlights implications for religious practices, including the Megengan tradition in Java, which adapts to socio-economic contexts, and enriches comparative studies in hadith methodology.

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.

Business digitalization has become an integral part of the modern economic development in Indonesia, providing significant convenience for business actors while presenting legal risks that require clear legal protection and certainty. This research uses normative legal methods with legislative and conceptual approaches, and utilizes primary, secondary, and tertiary legal sources. The results of the study show that legal protection for business actors in digital-based business agreements is regulated in various regulations, including Article 1320 and Article 1338 of the Civil Code, the Consumer Protection Law, the Law on the Prohibition of Monopoly Practices, the Law on Information and Electronic Transactions and their amendments, Government Regulations on the Implementation of Electronic Systems and Transactions, the Personal Data Protection Law, and the Trade Minister Regulation on Trade Through an electronic system. However, existing regulations still face challenges in the form of overlapping rules and have not fully answered new problems such as automated contracts, the use of artificial intelligence, and the dynamics of digital platforms. Therefore, adaptive regulatory reforms, strengthening the principle of fairness in digital contracts, increasing supervision of platform operators, and legal and digital literacy for business actors are needed. These efforts are expected to be able to protect business actors, especially MSMEs, from harmful standard clauses and ensure the timely and effective resolution of digital business disputes.

The development of modern economic systems shows that conventional approaches are often criticized for focusing too much on rational and mathematical aspects, while giving less attention to ethical and moral values in economic activities. This condition has encouraged the emergence of alternative systems that combine material and spiritual elements, one of which is the Islamic economic system.This study aims to analyze the characteristics and structure of the Islamic economic system as a framework based on Sharia principles. The research uses a qualitative approach with a literature review method by examining various relevant sources. The data are analyzed descriptively to better understand the basic concepts and structure of the Islamic economic system.The results show that Islamic economics has key characteristics such as a strong connection to divine values, a balance between individual and social interests, and an emphasis on justice and social responsibility in economic activities. Therefore, Islamic economics not only regulates economic practices but also incorporates moral and ethical values to achieve overall social well-being.This study is expected to contribute to the development of Islamic economic studies and can be used as a reference for building a more fair and sustainable economic system.

Coal mining activities in East Kalimantan have significantly contributed to regional economic development, but they have also resulted in extensive land degradation that requires effective reclamation strategies. The integration of forage crops in reclaimed mine lands offers an opportunity to simultaneously support ecological restoration and livestock production. However, the performance of forage grasses under shaded conditions created by revegetation trees remains insufficiently understood. This study aimed to evaluate the physiological responses, morphological characteristics, and nutritional quality of two forage grass species, Brachiaria humidicola and Stenotaphrum secundatum, grown under shaded conditions on reclaimed coal mine land. The experiment was conducted at the PT Kitadin Embalut reclamation site, East Kalimantan, using a split-plot design with two shading levels (0% and 50%) as the main plots and two grass species as subplots. Each treatment was replicated six times. Variables measured included dry matter yield, leaf-to-stem ratio, chlorophyll content (a, b, and total), crude protein, and crude fiber content. The results showed that a 50% shading level significantly influenced physiological and morphological responses of the grasses. Stenotaphrum secundatum exhibited a marked increase in chlorophyll content under shaded conditions, indicating a stronger acclimation to low light environments compared with Brachiaria humidicola. Shading also reduced the leaf-to-stem ratio in both species. However, dry matter production was not significantly affected by shading, suggesting that both grasses were able to maintain biomass accumulation under moderate shade conditions. Shading slightly reduced crude protein and crude fiber contents.

The Foot-and-Mouth Disease (FMD) outbreak has inflicted severe multidimensional disruptions on dairy farming communities, yet limited research has systematically examined how social, economic, and psychological impacts collectively shape farmer welfare in post-outbreak contexts, particularly in developing countries. This study aims to investigate the simultaneous effects of social, economic, and psychological impacts on the welfare of dairy farmers following the FMD outbreak in Indonesia, and to extend theoretical frameworks of welfare and resilience to the context of livestock disease crises. A quantitative survey was conducted with 150 dairy farmers in Pujon District, Malang Regency—one of the areas most severely affected by the 2022 FMD outbreak. Data were collected using structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The measurement model results was assessed for reliability and validity, while the structural model tested the hypothesized relationships. All three impact dimensions demonstrated significant positive effects on farmer welfare: social impact (β = 0.640, t = 4.431, p < 0.001), economic impact (β = 0.635, t = 4.487, p < 0.001), and psychological impact (β = 0.647, t = 4.143, p < 0.001). The model explained 95.5% of the variance in farmer welfare (R² adjusted = 0.955), indicating exceptional explanatory power. Factor loadings revealed that mutual assistance (0.990), loss of assets (0.986), and business insecurity (0.981) were the strongest indicators of social, economic, and psychological impacts, respectively. Farmer welfare in post-FMD contexts emerges from the synergistic interplay of social solidarity, economic pragmatism, and psychological resilience. The findings extend welfare utility and post-traumatic growth theories to livestock disease settings and provide evidence-based foundations for integrated post-disaster interventions targeting smallholder farmers in developing countries.

This study examines the strategic role of financial management in empowering the community of Somongari Tourism Village, Purworejo Regency, which serves as a model of Community-Based Tourism (CBT). Despite its rich natural and cultural assets, the village faces challenges in sustaining tourism growth due to fluctuating visitor numbers, limited services differentiation, and uneven income distribution. The research aims to evaluate how transparent and participatory financial practices can strengthen community capacity, enhance homestay development, and ensure long-term sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with tourism managers and homestay operators, direct observation of community practices, and analysis of financial records and visitor data from 2023 to 2025. Findings reveal that inclusive organizational structures, collective price agreements, and youth-led digitalization initiatives foster social cohesion, accountability, and innovation, while service homogeneity and seasonal visitor fluctuations remain critical constraints. The synthesis highlights financial management not merely as a technical tool but as a catalyst for empowerment, enabling equitable income distribution, entrepreneurial growth, and resilience against market volatility. The study concludes that professional financial recording systems, continuous capacity-building, and collaboration among communities, government, and private stakeholders are essential to advance sustainable tourism development. Ultimately, financial management emerges as both a governance mechanism and a strategic pathway for balancing economic growth, cultural preservation, and community empowerment in Somongari Tourism Village.

This research investigates climate change adaptation frameworks for Indonesian port infrastructure and workforce safety through integrated risk management approaches addressing physical facility resilience and human resource protection. Through qualitative analysis involving 37 stakeholders including port authorities, terminal operators, marine engineers, climate scientists, occupational health specialists, and port workers, this study examines how climate threats including sea level rise, extreme weather, flooding, and heat stress affect both port operations and worker safety requiring coordinated adaptation strategies. Results demonstrate that integrated frameworks can reduce climate-related operational disruptions by 50-70%, decrease worker heat illness by 60-80%, improve emergency response effectiveness by 55-75%, and enhance infrastructure resilience by 45-65% when combining physical hardening with workforce protection measures. Key challenges include immediate infrastructure damage (ports already experiencing 3-8 annual flooding shutdowns), worker heat illness epidemic (150+ cases in 2023 with 300% increase), investment decision urgency ($15-25 billion infrastructure commitments 2024-2030), and organizational coordination across fragmented stakeholders. Findings reveal that successful climate adaptation requires holistic sociotechnical approaches treating ports as integrated human-infrastructure systems where worker safety and facility resilience prove inseparable, supporting Indonesia's maritime economic security and coastal community welfare through comprehensive climate risk management.

Public service plays a fundamental role in fulfilling citizens’ rights and needs within modern governance systems. The increasing complexity of social, economic, and technological changes has encouraged the transformation of public administration paradigms. This study aims to analyze the evolution of public service paradigms from Old Public Administration to Network Governance, identify the key characteristics of each paradigm, and explain the shift in values and the role of the state in public service delivery. This research employs a qualitative approach using a literature review method by examining various academic sources related to public administration theories and public service governance. The analysis was conducted through content analysis and comparative analysis to identify conceptual developments and paradigm differences in public administration. The results indicate that public service paradigms have evolved from hierarchical and rule-based governance toward more collaborative and participatory governance models. Old Public Administration emphasizes bureaucratic hierarchy and administrative control, New Public Management focuses on efficiency and performance-based management, while New Public Service highlights citizen participation and democratic values. The most recent paradigm, Network Governance, promotes collaboration among government, private sector, and civil society in addressing complex public issues. These findings suggest that contemporary public administration increasingly adopts a hybrid governance approach that integrates elements of various paradigms to enhance the effectiveness and responsiveness of public service delivery.

This community service programme aims to provide education and training on the utilisation of the TikTok application as a digital business medium for the community of Rejosari Village, RT 03 RW 07, Karanggeneng, Boyolali Regency. The rapid development of digital technology and social media has transformed patterns of economic interaction from conventional systems into platform-based digital economies. Nevertheless, at the village level, the use of social media remains predominantly oriented towards entertainment and has not yet been optimally directed as an instrument for enhancing household economic capacity. The implementation method adopts an educative–participatory approach through the delivery of conceptual materials, demonstrations of TikTok features, and hands-on practice in creating digital business content. The results of the activity indicate an improvement in participants’ understanding of social media–based digital business opportunities, as well as the emergence of collective awareness to utilise TikTok as a means of generating additional income. This programme confirms that social media–based digital business education can function as an effective instrument for empowering rural communities in responding to digital economic transformation.

Poverty remains a fundamental problem rooted in Indonesia's socio-economic structure, despite various mitigation schemes implemented by the government. As the country with the largest Muslim population in the world, Indonesia has enormous sharia-based public financial resources, where zakat should be positioned as a strategic means of wealth distribution. However, in reality, this instrument is often not optimally realised in national macroeconomic policy. This study aims to analyse Monzer Kahf's Islamic economic thinking on zakat and its relevance to poverty alleviation efforts in Indonesia. The research method used is qualitative with a library research approach through a systematic literature review of Monzer Kahf's fundamental works and various studies related to national zakat management, which are analysed descriptively and analytically to connect the theoretical framework with the socio-religious dynamics in Indonesia.  

This study aims to analyze the implementation of integrity and ethics among Civil Servants (ASN) in public service delivery at the 5 Ilir Subdistrict Office in Palembang City. The 5 Ilir area, which is located in an urban setting with high population density and dynamic socio-economic activities, requires subdistrict officials to provide fast, responsive, and citizen-oriented services. The study adopts a qualitative approach using purposive sampling, designating the Head of the Subdistrict as the key informant. Data were collected through semi-structured interviews, direct observation of administrative service processes, and document analysis. Data analysis was conducted using a descriptive qualitative method to identify practices, values, and mechanisms related to the enforcement of integrity and ethics in public services. The results indicate that the implementation of integrity and ethics at the 5 Ilir Subdistrict Office is reflected in transparent standard operating procedures, an open queuing system, routine briefings, internal and external supervision mechanisms, and responsive leadership in addressing community issues, including the resolution of social conflicts and flood mitigation. The existence of a legal aid post further strengthens public access to justice. The enforcement of integrity is not merely normative but is systematically implemented through regulations, organizational culture, and oversight mechanisms. This study recommends strengthening the digitalization of public services as a strategy to enhance transparency, accountability, and service quality at the subdistrict level.