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This research discusses the education system in France with a focus on the development and challenges of Islamic religious education in the developed country. The study was conducted through a review of the history, geography, and applicable educational policies, so as to be able to describe how the education system in France integrates cultural aspects and historical values in learning practices. One of the main concerns of this study is efforts to improve teachers' competence in teaching Islamic religious subjects, even though religion is not explicitly taught in the national curriculum. The results of the study show that Muslims in France obtain religious education through private institutions and Islamic organizations that act as an alternative to formal education. The challenges faced include the limitations of teacher training and the negative perception of Islam by the public. These findings confirm that Islamic religious education in France flourished in a limited space, yet still contributed to the needs of Muslim communities. This research is expected to be a reference for other countries that face similar challenges in developing religious education, especially in the context of cultural integration, education policies, and strengthening the capacity of educators.

This research is a Systematic Literature Review (SLR) that aims to identify, analyze, and synthesize scientific literature related to effective facilitation strategies in the context of organizational capability development and employee learning improvement. The main focus of this research is to map various forms of facilitation interventions, assess their impact on organizational capabilities such as innovation, adaptability, and efficiency, and explore the role of facilitation in strengthening organizational and individual learning mechanisms. By using an SLR approach that follows the guidelines of PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), this study ensures transparency and replication of the study process. The results of the synthesis show that facilitation strategies contribute significantly to improving organizational capabilities through the creation of a collaborative learning environment, strengthening communication, and improving employees' adaptive skills. In addition, facilitation has been proven to support the integration of new knowledge into organizational practices, thereby strengthening competitiveness and sustainability. These findings are expected to provide evidence-based guidance for practitioners in designing effective facilitation interventions, as well as a theoretical basis for future researchers to develop studies on the relationship between facilitation, learning, and organizational capabilities.

This study aims to explore how gold price volatility influences customers’ investment decisions in Islamic banks within the framework of Islamic values. Employing a qualitative phenomenological approach, the research investigates the perceptions, motivations, and strategies of twelve active customers of Bank Syariah Indonesia in Surabaya through in-depth interviews. The findings reveal that gold price volatility does not necessarily reduce investment interest; instead, it stimulates adaptive and reflective behavior grounded in religious commitment and Islamic financial literacy. Investment decisions are shaped by three main factors: rational risk perception, religious conviction in the permissibility of gold as an Islamic instrument, and trust in the integrity of Islamic financial institutions. Thus, gold price volatility is interpreted not only as an economic signal but also as a social and spiritual phenomenon that fosters financial maturity among investors. The study concludes that faith-driven investment behavior contributes to financial resilience and moral stability amid market uncertainty. These insights enrich the field of Islamic behavioral finance by highlighting the integration of economic rationality and spiritual values in investment decision-making.

Leadership in educational organizations, especially in the Darul Hikmah Modern Islamic Boarding School in Medan, faces the challenges of modernity that demand integration between traditional spiritual values ​​and management professionalism. This study aims to analyze the existing leadership structure and design a new structure that integrates the Transformational, Distributive, and Instructional models that are aligned with the local wisdom of North Sumatra, namely the Dalihan Na Tolu philosophy. The method used is qualitative case analysis with observation and interviews. The results of the analysis show that the current leadership is dominated by charismatic and centralistic styles (strong Transformational), but weak in the Distributive dimension (low teacher participation) and Adaptive Technology Instructional. The proposed new leadership structure design emphasizes the formation of a Quality Supervisory Board (DPM) and the Head of Human Resources & Regeneration. This new model places the Kyai/Head of the Islamic Boarding School as the spiritual authority (Hula-hula), Mudir/Executive Director as the managerial change agent (Dongan Tubu), and strengthens the academic/innovation function (Boru). The conclusion suggests that leadership transformation in this Islamic boarding school requires a shift from a figure-based system to a competency-based and collaborative system, making it an adaptive, professional institution firmly rooted in local values.

Islamic boarding schools (pondok pesantren) are the oldest Islamic educational institutions in Indonesia, playing a significant role in shaping the moral, spiritual, and intellectual character of society. Alongside the growing integration of formal education, pesantren are required to develop more modern and adaptive leadership models without abandoning their traditional values. This study aims to design a pesantren leadership structure that integrates transformational, distributive, and instructional leadership principles rooted in local culture. The analysis conducted at Pondok Pesantren Al-Mukhlisin in Deli Serdang Regency indicates that leadership patterns remain centered on the kiai figure, resulting in suboptimal coordination and delegation of authority. Transformational leadership is needed to foster inspiration and motivation; distributive leadership to strengthen collaboration and participation; and instructional leadership to ensure instructional quality and teachers’ professional development. The integration of these three leadership models is believed to create a pesantren leadership system that is visionary, participatory, and quality-oriented, while remaining aligned with local cultural values such as gotong royong, musyawarah, and familial solidarity. Thus, pesantren can evolve into innovative, adaptive, and sustainable Islamic educational institutions in the modern era.

Waste management is an urgent environmental issue that requires active community participation. This study aims to analyze the speaking skills of members of the Sapu Lidi Community in Pekalongan during waste management discussions, a community that actively processes organic waste into valuable products such as eco-enzyme. Using a qualitative approach and an ethnographic case study design, this research explores speaking skills within its natural social context. Data were collected through in-depth interviews and non-participatory observation of community discussions, then analyzed using thematic analysis techniques. The findings show that the community members' speaking skills are characterized by fluent delivery, appropriate and credible word choice, and a persuasive, egalitarian, and humorous speaking style. Community members utilize rhetorical strategies such as humor, calls to action, and concrete evidence such as harvest results to build participation and environmental awareness among residents. The application of dialogic communication and the integration of verbal delivery with hands-on practice demonstrations proved effective in achieving the community's goals. Academically, this research contributes to environmental communication studies within grassroots communities. Practically, the findings can serve as a foundation for developing speaking skills training for volunteers in similar communities in other areas.

This study examines the inconsistency of merger and acquisition (M&A) impacts on financial ratio performance across sectors and evaluation methods. This literature review synthesizes ten empirical studies published between 2022 and 2025, focusing on financial indicators before and after M&A transactions. The findings show that the effect of M&A on financial performance varies widely depending on the industry context, time horizon, and analytical technique used. Studies in the technology and telecommunication sectors demonstrate significant improvements in profitability and operational efficiency, while research involving manufacturing and non-financial firms commonly reports insignificant changes in key ratios such as current ratio, total asset turnover, return on assets, and return on equity. Methodological differences also influence the reported outcomes, where long-term observations and comparative statistical testing tend to reveal a more pronounced financial impact compared to short-term assessment. These results indicate that M&A does not uniformly drive financial improvement and its success depends on post-integration strategy, sector dynamics, and measurement design. This study highlights the necessity of standardized evaluation frameworks to ensure more reliable performance interpretation in future M&A research.

This article discusses the modernity of educational instruments, along with the phenomenon of technological progress, particularly the emergence of artificial intelligence (AI), and its implications for educators in the 21st century. Rapid advances in AI have led to fundamental shifts in teaching strategies and resources, shifting from traditional models to personalized and adaptive learning environments. Through automated assessments, curriculum customization, and the implementation of virtual assistants that enhance accessibility, artificial intelligence (AI) in education aims to improve efficiency and effectiveness. However, this modernity requires educators in the 21st century to change. Teachers now play the role of facilitators, designers of learning experiences, and mentors in ethics, in addition to being providers of knowledge. Teachers need to master AI literacy and focus on teaching students the four Cs of the 21st century: communication, creativity, critical thinking, and teamwork. The integration of AI raises ethical issues related to data privacy, the digital divide, and the dangers of plagiarism, but it also offers significant potential. Therefore, the effective integration of AI technology with irreplaceable human qualities is crucial for the success of contemporary educational technology. AI is an important tool for educators in the 21st century to develop a generation of technologically literate and moral individuals.

The digital era brings great opportunities for improving the quality of learning, but it also presents challenges in the form of dependence on gadgets, reduced social interaction, and the risk of exposure to age-inappropriate content. This study uses a qualitative descriptive approach based on a literature review by analyzing various theoretical sources and previous research findings. The results of the study show that educators need to implement learning strategies that balance digital and non-digital activities so that all aspects of children's development cognitive, language, motor, socio-emotional, and moral can be optimally stimulated. Effective strategies include play-based learning, project-based learning, integration of educational digital media, collaboration with parents, and the creation of a learning environment rich in stimulation. By applying these strategies, children not only develop intellectually but also build character, creativity, and social skills. The key. Improving educators' digital literacy and active supervision from parents are the keys to the success of adaptive and humanistic early childhood education in the digital era.

This study aims to explain and reconstruct the notion of auditor professionalism beyond the reasoning framework found in the accountants’ code of ethics. The reconstruction is carried out by redefining auditor professionalism through the integration of moral reasoning and the values derived from QS. Al-Isra (36), as a response to the issue of fraud disclosure. The research adopts a non-technical perspective on auditor professionalism. Accordingly, the appropriate method for this study is Theoretical Triangulation, namely testing auditor professionalism from the perspective of moral reasoning and QS. Al-Isra (36). Specifically, the research begins by utilizing three sources of values: the Handbook of the Code of Ethics for Professional Accountants, principles of moral reasoning, and the guidance in QS. Al-Isra (36). Second, the study identifies the limitations of conventional interpretations of auditor professionalism when examined solely from ethical codes, and further analyzes how moral reasoning and QS. Al-Isra (36) enrich this perspective. Third, the concept of auditor professionalism is reconstructed in a holistic manner. Finally, the study concludes whether moral reasoning and QS. Al-Isra (36) are interrelated with the auditors’ professionalism in uncovering fraud. Ultimately, this article proposes a revised conception of auditor professionalism. By incorporating moral reasoning and QS. Al-Isra (36), auditor professionalism is envisioned as transcending rationalism and materialism. It is defined as a commitment to uphold the accountants’ code of ethics, grounded in justice and virtue, with an awareness that every action will be held accountable in the hereafter.

 Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.

 Digital transformation in public service is an inevitable necessity in the era of modern governance. This study aims to analyze the effectiveness of the implementation of the Smart Civil Registration System (Smart System Dukcapil) in digital administrative services in Palangka Raya City as part of the national e-government initiative and the strengthening of electronic-based governance. The research employs a qualitative descriptive method, collecting data through in-depth interviews, direct observations, and document analysis of relevant regulations and the implementation of the system within the Department of Population and Civil Registration (Disdukcapil) of Palangka Raya City.The findings indicate that the implementation of the Smart System Dukcapil through applications such as the Sistem Informasi Dukcapil Oloh Itah (SI-DOI) and Digital Population Identity (IKD) has significantly improved efficiency, transparency, and data accuracy in population administration services. These digital innovations have streamlined bureaucratic processes, minimized physical interaction, and enhanced public satisfaction with administrative services. However, the system’s effectiveness is still constrained by challenges such as limited internet infrastructure in peripheral areas, low digital literacy among citizens, and inadequate technical capacity among civil servants in operating digital systems optimally. Theoretically, the implementation of the Smart System Dukcapil reflects the realization of good governance and smart governance principles through the integration of technology, bureaucratic reform, and community participation. This study recommends strengthening human resource capacity, expanding digital infrastructure, and promoting continuous public education to ensure system sustainability. Consequently, digital population administration in Palangka Raya has the potential to become an innovative, inclusive, and adaptive model for regional public service governance.

This study analyzes the mechanism of money creation in Islamic financial institutions by highlighting its relationship to the principle of prudence and the intermediation function. The research background is based on the growth of Indonesia's sharia capital market which by 2025 will reach a capitalization of IDR 5,060 trillion, but still faces conceptual challenges regarding how money is created according to the principles of maqashid al-shariah. The method used is Systematic Literature Review (SLR) with PRISMA guidance on 38 relevant scientific articles. The results of the study show that money creation in the sharia system only occurs through real asset-based economic activities, in contrast to the conventional system that relies on credit and interest expansion. The intermediation function is carried out through partnerships that prioritize proportional sharing of risk and profit, while the prudential principle ensures that monetary expansion remains under control. In addition, research has found that sharia contracts such as murabahah, mudarabah, and musharakah play a role in encouraging productive money circulation while suppressing speculative activities. This study concludes that the integration between the moral and economic dimensions forms a just, stable, and sustainable Islamic monetary paradigm. These findings make a conceptual contribution to strengthening Islamic financial policy in Indonesia, especially in formulating a monetary regulatory framework that is in line with the principles of distributive justice, transparency, and protection of the stability of the national financial system.

This study analyzes the mechanism of money creation in Islamic financial institutions by examining its relationship with prudential principles and financial intermediation. The research is motivated by the growth of Indonesia’s Islamic capital market, which reached a capitalization of IDR 5,060 trillion in 2025, yet conceptual challenges remain regarding money creation in line with maqashid al-shariah. The study employs a Systematic Literature Review (SLR) using the PRISMA framework, reviewing 38 relevant academic articles. Findings indicate that money creation in Islamic finance occurs only through real-asset-based activities, differing from the conventional system that relies on credit expansion and interest. Intermediation functions are carried out through partnerships emphasizing fair risk and profit sharing, while the prudential principle ensures controlled monetary expansion. The study concludes that the integration of moral and economic dimensions establishes a fair, stable, and sustainable Islamic monetary paradigm and contributes conceptually to strengthening Islamic financial policy in Indonesia.

The halal cosmetics industry in Indonesia has grown rapidly in recent years in line with the increasing awareness of Muslim consumers regarding product safety, cleanliness, and compliance with Islamic law. However, this industry still faces several challenges, particularly related to the availability of halal-certified raw materials, production process standardization, and coordination among key stakeholders. This study aims to analyze the synergy between the government, business actors, and halal certification institutions in the development of the halal cosmetics cluster in Indonesia. Using a qualitative approach and case study design, this research draws on literature analysis and applies the concepts of halal industry clusters and the triple helix model. The results indicate that collaboration among cosmetic manufacturers, government institutions, and certification bodies such as BPOM and LPPOM-MUI has strengthened consumer trust and legal assurance regarding halal products. Nevertheless, barriers remain, including limited knowledge among producers about halal standards and uneven support infrastructures across regions. Therefore, strengthening policy integration, capacity building for industry players, and institutional support is necessary to enhance the competitiveness and sustainability of the halal cosmetics industry in accordance with the principles of Maqashid Sharia.

This study aims to reflect on the Islamic business ethics values contained in QS Al-Jumu’ah verses 9–10 and their relevance in fraud prevention from the perspective of Sharia accounting. Fraudulent actions in business, such as falsifying financial reports and arranging transactions, are very dangerous issues because they undermine the economic system as a whole. This study uses a literature research method with a thematic interpretation (tafsir maudhu’i) approach to understand the meaning of Surah Al-Jumu’ah verses 9 to 10, as well as analyze scholarly works related to Sharia accounting and Islamic business ethics. The results of the study indicate that these verses provide ethical guidance that balances the obligation to worship with economic activities, so that every business transaction must be based on principles of honesty, transparency, trustworthiness, and responsibility. The integration of the values contained in the Qur’an is very important in preventing fraudulent actions because it shapes. The awareness that Allah always watches over all human actions. This study contributes theoretically by strengthening the literature on Sharia accounting based on Islamic values, and practically provides guidance for business practitioners and accountants in building a fair, honest, and integrity-driven trade system. Keywords: Sharia Accounting, QS Al-Jumu'ah Verses 9-10, Fraud, Islamic Business Ethics.

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

This article discusses how the people of Efule village can maintain diversity in their local culture. Community development based on local culture is a development strategy that places local wisdom as the basis of values, knowledge, and various practices in the community empowerment process. The purpose of this study is to explain the local cultural values that can be integrated into community development efforts in order to achieve inclusive and sustainable development . The research method used in this study is descriptive qualitative research with a participatory approach through direct interviews and literature studies on various local community development practices. The results of the study indicate that local culture plays an important role in shaping social interaction patterns and support mechanisms for empowerment programs. In addition, the involvement of traditional and community leaders in the application of values such as mutual cooperation and social solidarity has been proven to strengthen a sense of ownership and collective responsibility for development. Integration into local culture in development policies needs to be maintained as a form of development.

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.