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This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

This study examines the significant role of cash waqf in financing renewable energy projects for sustainable Islamic economic development. Using a descriptive qualitative approach, the research collects data through case analysis of Islamic social finance institutions involved in renewable energy funding, along with interviews with key informants such as waqf managers and Islamic finance practitioners. The data were analyzed using thematic analysis to identify recurring patterns and key themes related to cash waqf’s application in renewable energy projects. The findings show that cash waqf offers a more sustainable funding model compared to conventional charity. By preserving the principal and only utilizing the income, cash waqf provides long-term resources for clean energy projects. The study also highlights cash waqf’s advantages in terms of accountability and transparency, as waqf institutions are required to provide auditable financial reports. In contrast, conventional charity is often short-term and lacks structured oversight, making cash waqf a more efficient model for financing ongoing projects like renewable energy. The research also identifies challenges in implementing cash waqf, such as regulatory issues and lack of awareness. However, there are significant opportunities to address these challenges through collaborations with Islamic banks and sustainable financial institutions. This study proposes integrating cash waqf with Islamic finance principles and ESG criteria to increase its impact on renewable energy projects. With appropriate regulation and increased awareness, cash waqf can play a crucial role in driving the transition to a sustainable green economy.

All contemporary pesantren in the current era must be able and brave enough to set management standards appropriate for the Postmodern era. This is because many major changes in technology, culture, and thought that occur in the Postmodern era affect pesantren. As a result, contemporary pesantren must adapt to these changes while maintaining their traditional foundation and strong Islamic values. The analysis of references on the type of standardization of contemporary pesantren management in the Postmodern era resulted in the writing of this article, which outlines several important points that can be used as a framework for the preparation of the intended contemporary pesantren standards. The ultimate goal of this standardization is expected to be able to make contemporary pesantren have a clear reference in maintaining its existence. The writing of this article uses a literature study method with a qualitative approach. This means that the data is described in the form of narratives about the standardization of contemporary pesantren management. The results of the analysis of various documents, there are at least several important points that become management standards as contemporary pesantren, including relevant curriculum development, information technology, transparency and accountability, partnerships with educational and business institutions, inclusiveness, attention to the welfare of students, environmental management, and continuous evaluation and renewal.

This study aims to analyze the implementation of digital fiscal surveillance through the use of tapping boxes in optimizing restaurant tax collection in Ogan Komering Ilir Regency. The research employs a descriptive qualitative approach with data collected through in-depth interviews, observations, and documentation studies. Data were analyzed using the reduction, presentation, and conclusion drawing model proposed by Miles, Huberman, & Saldaña. The findings reveal that the implementation of tapping boxes enhances transparency and accountability in restaurant tax collection by providing real-time transaction data. The devices strengthen taxpayer compliance, particularly in terms of instrumental compliance, as the risk of detection for non-compliance increases significantly. Nevertheless, several challenges remain, including resistance from some restaurant owners, limited internet infrastructure, and the need for regular device maintenance. Overall, tapping boxes hold significant potential for optimizing restaurant tax revenues at the regional level, provided that local governments improve socialization, technical support, and digital infrastructure readiness.

The financial statements of zakat managers must comply with applicable laws and regulations, namely PSAK number 109 which was declared not to conflict with sharia, and the fatwa of the Indonesian Ulema Council by the MUI National Sharia Council on August 16, 2011. So PSAK number 109 becomes the basic principle in carrying out accounting finance in zakat institutions. All zakat management organizations are required to implement it. The purpose of this study, of them is to analyze the extent to which zakat management organizations obey in preparing financial reports. This research is a type of qualitative research using case studies. The author examines a phenomenon that occurs in the field, namely the many Zakat Management Organizations that have not implemented PSAK number 109. This research is also normative juridical research, namely research that is focused on examining the impact of the implementation of Law number 23 of 2011 on the accountability of zakat managers (a case study of BAZNAS RI), the primary data source comes from the results of interviews, and all regulations related to zakat. Secondary data sources come from official websites, books, and journals. The results of this study indicate that, First, compliance with the preparation of zakat financial reports at zakat management organizations is not yet 100%, as evidenced by the large number of zakat managers who have not implemented PSAk No. 109 that must be implemented by zakat organizations, there are even organizations that have not made zakat financial reports. Second, there are two monitoring mechanisms, namely internal audit, and external audit. The three audits have an important effect on increasing the financial accountability of zakat managers.

This study aims to determine: the effect of partial and simultaneous accountability and transparency on the management of APBDes. This type of research is quantitative. The population of this research is village officials, members, VCB (Village Consultative Body) and community leaders using a sample of 50 respondents. Data collection method by distributing questionnaires to respondents directly. The technique of determining the number of samples in the study used a random sampling technique. The analysis used is multiple linear regression analysis using the SPSS 25 program. The results of the study stated that: 1) accountability had a partial effect on the management of the APBDes with a contribution of 43.4%. 2) transparency has no partial effect on the management of the APBDes. 3) accountability and transparency simultaneously affect the management of APBDes with a contribution of 56.6%. APBDes management can be explained by the variation of the two independent variables of 43.4%. More attention is needed from the government of Sarireja Village, Tanjung Subdistrict so that the management of the APBDes can be more accountable and transparent.

This research aims to explore the ethical dimensions in the development of Artificial Intelligence (AI) with a focus on its social and moral implications. The research method involves a literature review to gain a profound understanding of the social and moral impact arising from AI development. Analysis is conducted on various literature sources, including articles, books, and AI-related ethical initiatives. The Future of Life Institute highlights the significant potential of artificial intelligence across various sectors but also underscores significant ethical challenges. This initiative requires careful understanding and handling to ensure that AI development aligns with moral and social values. Ethical issues related to unfair compensation for workers in the 'mechanical turk' industry and the impact of technology companies on human rights and democracy are identified. Furthermore, the research describes ethical issues in the use of personal data to train AI models, emphasizing individual rights regarding trained models and the protection of data subject identities. Additionally, the relationship between humans and robots raises ethical questions about their influence on human values and the potential for violent impacts. This exploration also discusses AI-related ethical initiatives emphasizing human rights, well-being, accountability, and transparency. The Ethically Aligned Design Guidelines from IEEE serve as a primary reference, emphasizing the need for AI development based on ethical principles and human rights. In conclusion, this research underscores the importance of awareness regarding the social and moral implications in AI development. Moral principles such as openness, accountability, justice, security, and freedom serve as guiding principles to ensure that AI provides positive benefits without sacrificing human values.

Previous studies are very important in scientific articles and research. Relevant research is conducted to support theories about identifying influences or correlations between variables. Several elements that affect internal audit quality are discussed in this article, including auditor independence, professionalism, and reliability. The purpose of this article is to gain an understanding of how auditor independence, professionalism, and accountability affect internal audit quality. The results of this study show that: 1) Independence does not affect internal audit quality, 2) Professionalism affects internal audit quality and 3) Auditor credibility affects internal audit quality

There are 514 urban areas in the archipelagic nation of Indonesia (Ministry of Home Affairs, 2016). There are many cities in Indonesia that are able to provide a sense of comfort and security for their residents, this of course has an impact on population growth. However, the amount of waste that can be generated and stored is limited by the carrying capacity of the urban environment. Using the idea of ​​a "green city" which consists of nine elements of road infrastructure, traffic, green open space, clean water, noise, energy, housing, clean air and buildings is one way to overcome the above problems. All these qualities need to be utilized immediately with a comprehensive systems approach and in accordance with economic, social and environmental principles in sustainable development. Blue economy approaches can be used to eliminate waste. The “blue economy” is a term that is becoming increasingly popular in today's seas and oceans. The aim of this concept is to combine sea base development opportunities with environmental management and protection. Four conceptual interpretations of the blue economy were determined through research into the dominant discourse in international economic policy documents. How the blue economy works is also examined through an “in practice” analysis of the blue economy and related actors. Next, the scope and focus of the blue economy is explored specifically on the maritime industry, which is included or excluded in various conceptualizations. This analysis reveals areas of agreement and conflict. The consensus range reflects the growing trend towards the commercialization and valuation of nature, delineating and defining maritime boundaries and enhancing the security of the world's oceans. There are several areas of conflict, particularly disputes over the legitimacy of individuals as part of the “blue economy”, highly carbon-intensive industries such as oil and gas and the growing deep sea mining industry. Oceans are becoming increasingly important in terms of potential international trade opportunities through intermediaries and buyers. the behavior of the model supporting such a relationship in the ocean is acceptable from a regular and economic point of view. The relationship between land and sea is increasing in the role and importance of the "blue economy" as the term emerges in the background. . A literature review was conducted to analyze the correct definition of the blue economy. This definition is analyzed based on the minimum requirements that are important for the blue economy. This article also tries to compile various types of activities related to marine services. This is done to determine what can be considered priority areas for blue economic growth. The blue economy concept is based on national economic development. This is comprehensively useful for achieving overall national development. Environmental accounting is stated as a process of reducing negative values ​​and creating positive values ​​in environmental accountability.

This study explores the implementation of Electronic Procurement Service (LPSE) and its impact on the procurement processes for goods and services. The research focuses on understanding how the adoption of LPSE influences efficiency, transparency, and accountability in the procurement activities of organizations. Through a comprehensive analysis, the study evaluates the integration of LPSE in streamlining the procurement workflow, reducing manual intervention, and enhancing communication between stakeholders. The findings highlight the advantages and challenges associated with the electronic procurement system, shedding light on potential improvements for optimal utilization. The study contributes to the broader discourse on digital transformation in procurement, emphasizing the need for organizations to adapt and leverage technology to enhance overall procurement effectiveness.

 The purpose of this study research is to determine the financial position of the retail company, namely PT Ramayana Lestari Sentosa Tbk in the last few years. The company's profit and loss report can be reviewed in the financial report to determine the company's financial condition. Each company has its own financial reports which aim to provide very useful information for both external and internal parties. Financial reports must be prepared in a structured and systematic manner. These reports are prepared as a form of management accountability to parties affected by the company's performance over a certain period of time. The Profit and Loss Report is a more comprehensive and detailed explanation of the company's financial results and costs over a certain period of time. This report is very useful for the business world, with one of its main objectives being to help the business world in making decisions regarding future actions.

The purpose of this study was to examine the influence of transparency, accountability, and public trust in the management of village funds on village progress, especially in Kemiri Village, Sidoarjo District. The population studied in this study was Kemiri Village, and the research methodology used was descriptive quantitative sampling with a sample size of 100 respondents. Researchers used SPSS 22 (Statistical Product and Service Solution), which includes determination test (R2), t test, f test, and multiple regression analysis test. The research findings show that although the public trust variable has little effect on village progress, the transparency and accountability variables have a positive and significant effect on the progress of Kemiri village.

This research explores the implementation of Good Corporate Governance (GCG) at Bank Muamalat KCP Stabat. The findings show that the bank has succeeded in establishing a strong corporate governance structure, with the active involvement of the supervisory board and audit committee, which reflects a commitment to transparency and accountability. Bank management is considered as a reliable agent, in accordance with the principles of Agency Theory, creating positive tendencies in policies that support the interests of shareholders. In the dimensions of Stewardship Theory, banks actively integrate the interests of customers, employees and society into their GCG policies, showing the importance of a corporate culture that supports management's stewardship role. The success of GCG implementation is realized in achieving compliance with regulations and standards, with transparent financial reports. Bank Muamalat KCP Stabat, through its GCG practices, has a positive impact on shareholders and other stakeholders.

In the dynamic technology business landscape, the key levers of success are human resources. This research examines the critical role of human resource management (HRM) in improving the performance of technology-based organizations. Through literature exploration and case studies, this research identifies six key HRM functions that contribute to performance: (1) strategic recruitment and selection to attract and retain skilled technology talent, (2) continuous development and learning to equip employees with relevant technology skills, (3) creation of innovative and collaborative work culture, (4) effective performance management systems to drive accountability and goal achievement, (5) competitive compensation and incentive strategies to motivate and retain employees, and (6) health and wellness programs that prioritize work-life balance and employee satisfaction. This research highlights the importance of technology integration in HRM, such as the use of digital recruitment platforms, online learning systems, and data analysis tools for data-driven decision-making. The findings show that proactive and adaptive HRM, which focuses on talent development, creation of a supportive work environment, and strategic use of technology, significantly improves the performance of technology-based organizations. This research offers practical insights for HRM practitioners and leaders of technology organizations to harness the potential of human resources and achieve competitive advantage in the digital age.

Maqashid sharia is the goal and secret that has been established by Allah SWT as the creator of legal rules that humans must obey as creatures who have been created with the aim of being caliphs on this earth. Good Corporate Governance is a system of good corporate governance in managing the company's resources efficiently, effectively, economically and productively using the principles of openness, accountability, responsibility, independence and fairness in an effort to achieve the goals of establishing the company. The aim of this research is to determine the integration strategy for maqashid sharia in good corporate governance policies in maintaining sharia banking operations. The research method uses a qualitative approach with a literature study type of research. The results of the research are the application of maqashid sharia values ​​in products and operational activities in sharia banking, namely protecting religion, protecting the soul, protecting the mind of both the customer and the bank, protecting property and protecting offspring. In order to increase sharia maqashid values ​​in accordance with the principles that must be implemented by sharia banking, good corporate governance policies must carry out two stages, namely: The need to make the rules and recognition mechanism (endorsement) from the fatwa authority more effective and the supervisory system that supervises it more effective. Bank financial transactions are in accordance with the fatwa issued by the banking fatwa authority.

This mini-research aims to achieve the goals of an entity, a system of rules known as good corporate governance regulates interactions between various interested parties, or stakeholders. The goal of good corporate governance is to control these interactions, prevent strategic errors in an institution's plans, and ensure that errors can be corrected promptly. The National Committee for Governance Policy (KNKG) develops the principles of Good Corporate Governance which include Transparency, Accountability, Independence, Accountability and Fairness. These principles can help an institution achieve its goals.

This mini-research aims to analyze the principles of implementing GCG which include transparency, accountability, responsibility, independence and justice, which are fundamental in managing business, especially in state-owned companies as regulated in the Regulation of the Minister of State for State-Owned Enterprises Number: PER – 01/MBU/2011 regarding the Implementation of Good Corporate Governance. The implementation of good corporate governance in the company has not been optimal due to a lack of socialization to communicate, educate and convey information about GCG to employees based on position holders. This research uses qualitative research methods with informants from related positions, company employees and service users. The results of the research show a lack of socialization from office holders so that new employees do not understand GCG, the principles of accountability, starting from the delivery of information and financial reports, have not been implemented quickly, and the principles of responsibility in service sessions have not been maximized, as shown by, among other things, limited internet access and provide comfort and satisfaction to customers.

Good Corporate Governance is the most well-known principle in the world for maintaining the integrity of world organizations. Almost all international locations in all countries adhere to the foundation of building responsibility and openness. Unfortunately, in its application, GCG does not explain the values ​​of stakeholders. The study aims to reconstruct GCG (OECD version) and look for a more appropriate Sharia Concept. Of course, this will provide a solution to the problem itself. After analyzing the values ​​and character of SET, we built a modern GCG positioned on Islamic concepts. These concepts are; One; deeper sympathy from stakeholders, second; principles regarding stakeholder rights: third, equality in stakeholder behavior, fourth, the principle of openness, finally, regarding corporate accountability.Weak GCG practices in Indonesia are caused by the low level of protection for investors, law enforcement, transparency and ineffective public company audit committees. This condition strongly encourages the need for effective and efficient global corporate governance. Islamic Corporate Governance The Islamic perspective lies in the Islamic Company Theory which has greater concern for wider stakeholders which include God, humans and nature. The difference in goals between conventional Corporate Governance and Sharia GCG which tends to adhere to Sharia Enterprise Theory (SET). SET equates material and spiritual values. This shows that Sharia GCG does not only achieve material benefits, but also spiritual values. SET also equates egoistic values ​​with altruistic values, which in Islamic law are realized in the form of worship.

The aim of this research is to describe the implementation of educational financial management in the aspects of planning, implementation, evaluation and accountability of educational finances at Al-Manar Galur Muhammadiyah Middle School. At Muhammadiyah AL-Manar Galur Middle School, financial management is an urgent matter because education faces obstacles in managing limited funds and budgets. Al-Manar Galur Muhammadiyah Middle School often faces limited financial resources, but has an obligation to improve the facilities and quality of education. Setting the budget in detail and systematically Al-Manar Galur Middle School needs to make arrangements so that every expenditure can be properly accounted for. Good financial management at AL-Manar Galur Middle School can help the institution provide student infrastructure and change education for the better. Managing finances effectively can contribute to increasing the efficiency of using funds, controlling expenses and transparent financial reporting.

This article discusses the pivotal role of Good Corporate Governance (GCG) Sharia in governing the Islamic banking sector, emphasizing ethical principles and Sharia values. The research employs a comprehensive evaluation using secondary data collection methods, specifically library research and internet searches. Data were extracted from journals and articles focusing on GCG. The assessment reveals that Islamic banks have generally implemented GCG principles such as accountability, transparency, fairness, and compliance with Sharia law effectively. However, the study identifies areas for improvement, particularly in comprehensive application of Sharia principles and more effective risk management. Instances of personal involvement within Islamic banking institutions underscore the need for enhanced adherence to these principles to uphold ethics and sustainability. Therefore, this article underscores the significance of a profound understanding and effective implementation of GCG Sharia principles within the operational framework of Islamic banking in Indonesia.