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The development of modern business has given rise to various marketing models, one of which is Multi-Level Marketing (MLM). However, in practice, many parties misuse this system into a pyramid scheme, a business model that prioritizes profits from recruiting new members rather than from actual product sales. This phenomenon causes harm to society and raises moral as well as religious concerns in Islamic law. This study aims to analyze the recruitment strategies and compensation patterns used in pyramid schemes disguised as MLM, examine them from the perspective of Islamic economics, and provide a comparison with Multi-Level Marketing systems that operate in accordance with Islamic principles. This research employs a descriptive qualitative method with a literature study approach by reviewing various sources such as books, scientific journals, and relevant academic documents. The results indicate that the recruitment system and compensation pattern in pyramid schemes contain elements of gharar, tadlis, dharar, and zhulm, all of which contradict Islamic economic principles. Therefore, the public is advised to be more cautious in choosing MLM businesses, as such models are permissible in Islam only if they focus on selling lawful (halal) products, are conducted honestly and transparently, and provide fair benefits for all parties involved.

The development of digital technology has led to significant changes in economic behavior, including among Muslim communities in Tegal Gubug. Economic activities that were once centered in traditional markets have now begun to shift to digital platforms such as marketplaces and social media. This study aims to examine the shift in the economic behavior of the Muslim community from direct interactions in Tegal Gubug Traditional Market to digital-based interactions in buying and selling transactions. The research employs a qualitative descriptive approach, with data collected through interviews and observations of Muslim traders and consumers who have transitioned to using digital platforms. The findings reveal that the main factors driving this shift are ease of access, time efficiency, and the expansion of marketing networks. However, the study also identifies challenges such as reduced direct social interaction among economic actors and a lack of understanding regarding the application of Islamic business ethics in the digital space. This research emphasizes the importance of internalizing Islamic values such as honesty, justice, and responsibility in every digital economic activity to ensure alignment with sharia principles.

Micro, small, and medium enterprises (MSMEs) play an important role in the Indonesian economy, both in creating jobs and strengthening the national economy. However, amid the rapid pace of digital technology development, MSMEs cannot rely solely on traditional methods such as manual or offline marketing. Indonesia is a country with a Muslim majority population. This presents a huge opportunity for the Muslim fashion industry, including the Nibras brand located in Sooko Mojokerto. This study aims to examine in depth the application of sharia marketing strategies through the 7Ps at Nibras House Sooko Mojokerto, as well as its implementation in digital marketing. The research method used a descriptive qualitative approach through interviews with the owner and employees of Nibras House Sooko Mojokerto. The results show that Nibras House Sooko Mojokerto has implemented sharia principles in all aspects of marketing with sharia-compliant products, fair prices, honest promotions, strategic locations, good staff, fast and responsive service processes, and good customer reviews. Additionally, Nibras House Sooko Mojokerto utilizes digital marketing through e-commerce and social media to expand its market and strengthen its competitiveness against new Muslim brands.

The transition toward Society 5.0 demands a workforce capable of integrating technological proficiency with strong human-centered soft skills. This community engagement program aims to enhance the digital mindset and soft skills of PKK women in Boja District, Kendal Regency through a structured mentoring model rooted in human-centered learning principles. Using a needs assessment, experiential training sessions, and group mentoring, the program focused on increasing participants’ abilities in digital literacy, communication, collaboration, creativity, and community-based leadership. The mentoring activities revealed significant improvements in participants’ understanding of basic digital functions, such as the use of smartphones for communication, information access, and household economic opportunities. Engagement in interactive sessions—such as role play, guided discussions, and problem-solving simulations—strengthened participants’ confidence, interpersonal communication, and teamwork skills. Furthermore, several participants demonstrated emerging leadership abilities, particularly in facilitating peer learning and supporting other members during digital practice activities. These findings align with recent literature emphasizing the effectiveness of contextual digital training and experiential adult learning in promoting behavioral change and improving community readiness for technological transformation. Overall, the program successfully enhanced the participants’ readiness to face the challenges of Society 5.0 by fostering digital mindset growth, essential soft skills development, and strengthened leadership capacity. The results indicate that human-centered mentoring can serve as a sustainable approach to empowering local communities and improving their competitiveness in the digital era.  

This study aims to explore how religious Muslim students interpret halal labels on product packaging and how these interpretations influence their consumption behavior. In the context of increasing awareness of halal product importance, halal labeling is not just a symbol of religious law, but also a guarantee of quality, safety, and trust. The research uses a descriptive qualitative method phenomenological approach, involving students from UIN Prof. K.H. Saifuddin Zuhri Purwokerto who were selected through purposive sampling. Data was collected through semi-structured interviews, literature study, and documentation, then analyzed using thematic analysis. The findings reveal that highly religious students tend to be more selective, careful, and responsible in choosing products, prioritizing those with halal certification even when priced higher. The halal label provides psychological comfort and certainty that the product aligns with Islamic principles. Additionally, a strong understanding of halal labels increases consumer loyalty and supports the growth of the halal industry through rising demand for certified products. Thus, the halal label plays a significant role in shaping the consumption patterns of religious Muslim students and contributes to the broader development of the halal industry in Indonesia.

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

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.

Digitalization has become a key factor driving global economic transformation, including the development of the Islamic economy in Indonesia. The purpose of this study is to evaluate the opportunities, challenges, and strategies for advancing the Islamic economy in the digital era through a literature-based research method. Information was gathered by reviewing documents, articles, and relevant literature related to the digitalization of the Islamic economy, including analyses of Sharia-compliant fintech, halal e-commerce, and digital Islamic banking.The findings indicate that digitalization offers numerous opportunities to enhance service efficiency, expand access to Islamic financial services, strengthen the capacity of MSMEs, and accelerate the growth of the halal industry. However, the digital transformation process also presents several challenges, such as low levels of digital and Islamic financial literacy, potential data breaches, the spread of misinformation, regulatory inefficiencies, and legal uncertainties associated with emerging technologies such as Sharia-compliant blockchain. In addition, digital inequality and ethical issues must be addressed to ensure alignment with the principles of maqāṣid al-sharī‘ah.This study highlights the importance of implementing a comprehensive Sharia-based development strategy through regulatory strengthening, education on digital ethics, enhanced supervisory functions, and collaboration between the government, academia, industry players, and society. With the right approach, digitalization can become a significant tool in building an Islamic economic ecosystem that is just, inclusive, and sustainable.

The transition toward Society 5.0 demands a workforce capable of integrating technological proficiency with strong human-centered soft skills. This community engagement program aims to enhance the digital mindset and soft skills of PKK women in Boja District, Kendal Regency through a structured mentoring model rooted in human-centered learning principles. Using a needs assessment, experiential training sessions, and group mentoring, the program focused on increasing participants’ abilities in digital literacy, communication, collaboration, creativity, and community-based leadership. The mentoring activities revealed significant improvements in participants’ understanding of basic digital functions, such as the use of smartphones for communication, information access, and household economic opportunities. Engagement in interactive sessions—such as role play, guided discussions, and problem-solving simulations—strengthened participants’ confidence, interpersonal communication, and teamwork skills. Furthermore, several participants demonstrated emerging leadership abilities, particularly in facilitating peer learning and supporting other members during digital practice activities. These findings align with recent literature emphasizing the effectiveness of contextual digital training and experiential adult learning in promoting behavioral change and improving community readiness for technological transformation. Overall, the program successfully enhanced the participants’ readiness to face the challenges of Society 5.0 by fostering digital mindset growth, essential soft skills development, and strengthened leadership capacity. The results indicate that human-centered mentoring can serve as a sustainable approach to empowering local communities and improving their competitiveness in the digital era.  

This study aims to examine the implementation of Qardhul Hasan in Islamic Microfinance Institutions (Baitul Maal wat Tamwil – BMT) in Indonesia through the perspective of qard and ‘Ariyah contracts. The research applies a qualitative descriptive approach using a library research method. Data were collected from scholarly articles, books, and Islamic finance regulations, then analyzed to assess the alignment between fiqh al-mu‘āmalah principles and real-world practices. The findings reveal that qardhul hasan plays a vital role in community empowerment and in promoting Islamic financial inclusion. However, its implementation still faces several obstacles, including high non-performing financing rates, limited social funds, weak sharia supervision standards, and low literacy in fiqh mu‘āmalah among BMT managers. On the other hand, there are significant opportunities for development through digital transformation, human resource capacity building, optimization of social funds (ZISWAF), and the strengthening of regulations based on maqāṣid al-sharī‘ah. This study proposes an integrative model combining qard and ‘ariyah contracts as an alternative approach to enhance the social function of BMTs while maintaining financial sustainability.

This community service program was implemented to address the problem of the low quality of students' Quran reading at TPQ Al-Litfilah Nur, Situhiang Village, which was caused by the lack of implementation of a structured and sustainable tahsin learning method. This activity aims to improve students' Quran reading skills through training and mentoring using the Tilawati method combined with the Asset-Based Community Development (ABCD) approach, so that the potential and resources of the community can be optimized. The program was implemented in stages, including mapping the initial conditions of students' and teachers' abilities, training TPQ teachers on the principles and techniques of the Tilawati method, mentoring the learning process in a classical and individual manner, and evaluating the development of students' reading skills. The results of the activity showed a significant increase in the accuracy of makhraj, the application of basic tajwid, and the fluency of students' Quran reading. In addition, TPQ teachers experienced an increase in pedagogical competence and were able to apply the Tilawati method independently in teaching and learning activities. These findings indicate that strengthening community assets through targeted and participatory training can create meaningful and sustainable changes in improving the quality of Qur'an learning at the TPQ level.

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.

The increasing snack consumption trend in Indonesia, along with the availability of processed snacks that are high in sugar, fat, and sodium but low in fiber, poses a significant challenge to digestive health. More than 40% of the global population experiences digestive disorders, often related to unhealthy eating patterns and low fiber intake. In response to this issue, an innovative healthy snack called TaroStik, made from taro vines (Colocasia esculenta) rich in fiber and nutrients, has been developed. This product comes in two forms, sticks and chips, with three flavor variants (salty, sweet, and spicy), offering a healthy snacking experience without sacrificing taste. Training on utilizing taro vines to create TaroStik was conducted in Banjarbaru, involving prospective entrepreneurs with a combined approach of theory, hands-on practice, and group discussions. Participants were trained from material selection, processing (peeling, soaking, steaming, frying), packaging, to social media marketing simulation. As a result, most participants were able to independently produce TaroStik, with some expressing intentions to continue production at a home scale. TaroStik not only provides a digestive health solution through natural snacks free of preservatives but also brings positive impacts in three areas: economy (creating business opportunities based on local ingredients), environment (reducing agricultural waste), and nutrition (increasing healthy food consumption). This innovation embodies the principles of green economy and sustainable entrepreneurship, opening new business opportunities and improving community welfare.

The increasing snack consumption trend in Indonesia, along with the availability of processed snacks that are high in sugar, fat, and sodium but low in fiber, poses a significant challenge to digestive health. More than 40% of the global population experiences digestive disorders, often related to unhealthy eating patterns and low fiber intake. In response to this issue, an innovative healthy snack called TaroStik, made from taro vines (Colocasia esculenta) rich in fiber and nutrients, has been developed. This product comes in two forms, sticks and chips, with three flavor variants (salty, sweet, and spicy), offering a healthy snacking experience without sacrificing taste. Training on utilizing taro vines to create TaroStik was conducted in Banjarbaru, involving prospective entrepreneurs with a combined approach of theory, hands-on practice, and group discussions. Participants were trained from material selection, processing (peeling, soaking, steaming, frying), packaging, to social media marketing simulation. As a result, most participants were able to independently produce TaroStik, with some expressing intentions to continue production at a home scale. TaroStik not only provides a digestive health solution through natural snacks free of preservatives but also brings positive impacts in three areas: economy (creating business opportunities based on local ingredients), environment (reducing agricultural waste), and nutrition (increasing healthy food consumption). This innovation embodies the principles of green economy and sustainable entrepreneurship, opening new business opportunities and improving community welfare.

This study aims to analyze the digital marketing strategies implemented by Islamic fintech platforms to enhance their competitiveness in the Islamic financial sector. The research is motivated by the rapid development of financial technology, which has significantly influenced consumer behavior and reshaped financial institutions’ business models, including those operating under Islamic principles. Despite this growth, Islamic fintech faces challenges in strengthening its brand image, user trust, and customer loyalty amidst the dominance of conventional fintech players. The study adopts a qualitative descriptive approach using case studies of selected Islamic fintech platforms such as Ammana, Ethis, and Investree Syariah. Data were collected through documentation, online interviews, and analysis of financial reports and official websites. The data were analyzed using the SWOT framework to identify the strengths, weaknesses, opportunities, and threats of current digital marketing strategies. The findings indicate that the use of social media, collaboration with Muslim influencers, and educational content about halal finance serve as key strategies for expanding market reach and building user trust. Consistent and Sharia-compliant digital marketing efforts have proven effective in enhancing brand awareness, customer loyalty, and Islamic financial inclusion. The implications of this research suggest that digital marketing is not merely a promotional tool but a strategic instrument to strengthen competitiveness and expand the global presence of Islamic fintech. With supportive regulations and improved digital literacy, Islamic fintech has the potential to become a driving force in transforming the Islamic financial ecosystem in the digital era.

This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.

 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.

Academic writing skills are one of the essential aspects of developing students’ academic literacy from the beginning of their university studies. However, most first-year students in the 2025 academic year in the English Department, Faculty of Languages and Literature, Universitas Negeri Makassar, still face difficulties in understanding the structure, language, and ethic of academic writing. This community service aims to improve the academic literacy skills of first-year students through a comprehensive and practical academic writing training program. The implementation methods included several stages, namely pre-test, material presentation, writing exercise, and post-test. The Training materials covered the structure of scientific papers, the use of academic language, paraphrasing techniques, citation ethics, and reference management using reference manager tools. The participants consisted of 40 first-year students who took part in a full-day training session. The results showed a significant improvement in all assessment aspects, with the average score increasing from 56.8 in the pre-test to 83.9 in the post-test. The highest improvement was observed in the accuracy of citation and referencing, which increased by 33.2%. These findings indicate that the training effectively enhanced students’ understanding of systematic and ethical principles of academic writing. Therefore, this activity contributes to strengthening the academic culture and preparing students for academic writing during their studies.