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Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.

The present study targets carrying out an analysis of economic and environmental returns as an effect of the adoption of a circular economy in Italy. Some of the key concepts it focuses on are promotion of private circular investment, export of recyclable material, use of circular material, eco-innovation, material footprint, and contribution of renewable energy to the total energy. The present study is supported by the systematic analysis of international data related to the role of circular economy in increasing economic efficiency and reducing environmental costs. The results highlight that private circular investment is highly relevant for the creation of new opportunities for economic development and supporting new, innovative sectors, such as recycling technologies. The results also underlined that eco-innovation plays a crucial role in improving resource efficiency, material footprint reduction, and renewable energy. The study confirms that the circular economy can be a strategic opportunity for Italy to further contribute to renewable energy and to reduce its imported natural resources dependence in a way that is both sustainable and economically competitive. The present study provides valuable insights for decision-makers and policymakers to promote circular economy strategies at national and international levels.

This study aims to examine the effect of the implementation of good corporate governance and the competence of the board of directors in banking companies listed on the Indonesia Stock Exchange in 2019-2023. This study is a type of quantitative research using secondary data from the Indonesia Stock Exchange and the official website of each company. The sampling method used purposive sampling and obtained a sample of 12 companies with an observation period of 5 years so that the number of research samples was 57 data. The data analysis technique used was multiple linear regression using SPSS 27 software. Based on the results of the study, it was found that managerial ownership had an effect on financial performance. However, this study did not find any influence between the board it-related background variables and institutional ownership on financial performance.

This study aims to analyze the strategic role of Baitul Maal Wat Tamwil (BMT) in providing leasing based sharia financing (ijarah) and ventura capital (mudharabah and musyarakah) for Micro, Small and Medium Enterprises (MSMEs) in Indonesia. BMT functions as a microfinance institution that provides solutions to the capital challenges faced by MSMEs, including lack of access to conventional financing and low sharia financial literacy. Through the leasing scheme, BMT facilitates the rental of assets needed by MSMEs without requiring large initial capital. Meanwhile, the venture capital scheme allows BMT to share risks and profits with MSME actors, encouraging strategic collaboration. This study also discusses the challenges of implementing sharia financing by BMT, including the low public understanding of sharia products. With a descriptive literature approach, this study finds that BMT has significant potential in increasing financial inclusion and encouraging the sustainability of the sharia economy in Indonesia.

Akad is an essential element in Islamic economic transactions as it serves as the foundation of the agreement between the involved parties. The underlying principles of Sharia in managing contracts include justice, honesty, equality, and trust, with the aim of creating fair transactions in accordance with Islamic law. This article aims to examine the principles of Sharia in managing contracts and their implementation in various forms of Islamic economic transactions, such as Islamic banking, microfinance, and Shariah compliant capital markets. The qualitative approach is used with normative analysis of classical and contemporary Islamic literature, as well as a review of modern practices. The study's findings indicate that proper Shariah-compliant contract management not only ensures the legality of transactions but also enhances trust and blessings in economic activities. By understanding these principles, it is hoped that the community and economic players can implement contracts more wisely and responsibly.

This qualitative literature review explores the relationship between internal governance mechanisms and corporate social responsibility (CSR) performance. Drawing insights from recent studies, the review identifies key governance elements—such as board independence, ethical leadership, and audit committees—that enhance CSR outcomes by fostering accountability and stakeholder alignment. Additionally, emerging governance trends, including digital tools and ESG integration, are examined to understand their impact on CSR performance. Comparative analysis highlights the contextual differences across industries and regions, emphasizing the role of cultural, regulatory, and institutional factors in shaping governance-CSR dynamics. The findings underscore the importance of robust and context-specific governance strategies to optimize CSR initiatives and achieve sustainable development. This review also discusses its limitations and suggests directions for future research, including the integration of emerging technologies and sector-specific analyses.

This qualitative literature review explores the impact of stringent environmental policies on environmental risk management and audit costs. It investigates the evolving role of environmental regulations in shaping corporate risk management strategies, particularly focusing on how businesses address environmental risks and the associated costs of audits. The review synthesizes findings from various studies, highlighting the importance of integrating environmental risk management into corporate governance structures to mitigate financial and legal risks. It also emphasizes the necessity of environmental audits in ensuring compliance with regulatory frameworks, despite their associated costs. The review concludes that while the initial costs of environmental audits may be high, their long-term benefits, including regulatory compliance, risk reduction, and improved stakeholder relations, justify the investment. Future research should address the challenges faced by SMEs and explore the geographical and sector-specific differences in managing environmental risks.

This qualitative literature review examines the impact of strengthened tax enforcement on corporate cash holdings, synthesizing findings from recent empirical studies. The review highlights that enhanced tax enforcement prompts firms to adopt precautionary cash management strategies, often resulting in higher cash reserves to mitigate tax-related risks. Key factors influencing this relationship include firm size, governance quality, industry characteristics, and jurisdictional tax policies. Cross-country comparisons reveal significant variations, with institutional frameworks playing a crucial role in shaping corporate responses. While stricter enforcement ensures compliance, it may inadvertently constrain investment and operational efficiency due to increased liquidity demands. This study underscores the complexity of corporate financial decision-making under tax enforcement pressures and identifies gaps for future research, particularly in emerging markets.  

This qualitative literature review explores the evolving relationship between corporate governance and corporate strategy, focusing on recent insights and identifying future research directions. Drawing on a comprehensive analysis of studies from 2023–2024, the review highlights the pivotal role of governance mechanisms—such as board composition, accountability frameworks, and sustainability integration—in shaping strategic decision-making. Key findings reveal the increasing importance of diversity, long-term ownership structures, and adaptive governance practices in addressing global challenges. Furthermore, the study synthesizes the impacts of governance on strategic outcomes, emphasizing areas requiring further empirical exploration, such as the intersection of sustainability and innovation. This review contributes to the academic discourse by offering a consolidated perspective on governance-strategy dynamics while providing a roadmap for future research endeavors. Limitations and avenues for advancing the theoretical and practical understanding of this critical relationship are also discussed.

The research aims to identify the impact of applying the European distinction model through nine criteria (Leadership criterion, Strategy criterion, Human Resources criterion, Resources and Partnership criterion, Operations and Services criterion, Customer Results, Employee Results, Community Results, Business Results) on sustainable quality management through its dimensions (continuous improvement, customer focus, creativity, adaptation, transparency, social responsibility). The research was applied in the General Company for Electrical and Electronic Industries in Baghdad/Iraq, which prompts the search for excellence by knowing the impact of the European distinction model on achieving sustainable quality management. The researchers relied on the descriptive analytical approach, and the study sample amounted to (197) individuals. The researchers relied on the statistical program (SPSS.v.29) and the statistical program (AMOS.v.26) to analyze the study data statistically, to help test the study hypotheses. After conducting the necessary statistical analyses and testing the study hypotheses, the study reached a set of results, the most important of which is the existence of a significant impact of applying the European distinction model on sustainable quality management.

This qualitative literature review examines the influence of index fund ownership on share recall behavior and proxy voting outcomes. Index funds, as passive investors with substantial ownership stakes, have significant power in corporate governance, especially through their voting decisions. Although typically less involved in shareholder activism, their voting behavior can shape corporate outcomes, providing stability in governance. However, the review also highlights concerns about the lack of active scrutiny over management decisions, potentially leading to suboptimal outcomes in companies with weak governance structures. The review compares findings from various studies, emphasizing the evolving role of index funds in corporate governance and their impact on shareholder value. It also discusses the limitations of existing literature and calls for future research to explore the behavior of different types of index funds, as well as the potential influence of ESG factors on corporate decision-making.

This qualitative literature review explores the signaling mechanisms and communication strategies that influence crowdfunding success in entrepreneurial fundraising. By examining the role of social proof, narrative framing, visual signals, and communication strategies, the review identifies key factors that enhance the effectiveness of crowdfunding campaigns. The findings highlight the importance of creating trust, emotional connections, and sustained engagement with backers through transparent and consistent communication. While signaling mechanisms such as social proof and compelling narratives have been shown to increase credibility, the review also emphasizes potential limitations, including cultural biases and resource constraints. The study contributes to a deeper understanding of how entrepreneurs can leverage communication strategies to maximize crowdfunding success and offers directions for future research on platform-specific and culturally diverse contexts.

This qualitative literature review examines the key predictors of SME recovery from severe financial distress, focusing on financial blockages, employee dynamics, and turnaround success. The study synthesizes findings from various sources to highlight how financial challenges such as liquidity shortages and limited access to credit hinder recovery, while government support and alternative financing offer potential solutions. Additionally, employee engagement, organizational culture, and strategic leadership are identified as critical factors in successful turnaround efforts. SMEs that foster innovation, adaptability, and retain key employees are more likely to overcome financial crises. The review emphasizes the importance of a holistic approach, combining financial relief, strategic leadership, and organizational resilience, for long-term SME recovery. The findings suggest avenues for future research on the interaction of these factors and their context-specific impacts.

This study aims to analyze the effect of financial literacy and risk perception on impulsive consumptive behavior on students of the Faculty of Economics, Sheikh Abdul Halim Institute impulsive consumptive behavior in students of the Faculty of Economics, Sheikh Abdul Halim Hasan Institute Binjai. Using a quantitative approach with an explanatory survey method, this study involved 56 respondents selected using accidental sampling technique. The regression analysis results show that financial literacy has a significant positive effect on consumptive behavior (B = 1.157; sig. = 0.000), while risk perception has a significant negative effect (B = -0.555; sig. = 0.017). Simultaneously, these two variables contribute significantly to consumptive behavior with a coefficient of determination (R²) of 61.4%. The results of this study reveal that high financial literacy can increase the tendency of consumptive behavior due to increased confidence in financial management, while high risk perception can suppress consumptive behavior through awareness of potential losses. This study emphasizes the importance of a holistic approach in the formation of healthy financial behavior, involving the improvement of financial literacy as well as education related to risk perception. The findings are expected to contribute to the development of more effective financial education strategies for economics students. 

The interest rate in the Iraqi economy represents an active and important element in the management of monetary policy in the Iraqi economy, as it is used by the monetary authority represented by the Central Bank of Iraq to influence the money supply, as well as the impact of this also by allocating the available resources for savings among foreign investments to achieve the central goal of the monetary authority of achieving stability in prices such as the interest rate and various prices and values of investments together and thus achieve balance at the economic and financial levels. This research analyzes the relationship between interest rate changes (IRC) and foreign direct investment (FDI) in the Iraqi economy during the period from (2004-2023). Multiple analytical tools were used, including descriptive statistics, correlation analysis, time series analysis, and prediction models using ARIMA and Prophet. The results showed an association between the two variables under consideration, with the ability of the ARIMA and Prophet models to provide accurate forecasts of future   FDI trends. A quantitative methodology that includes descriptive statistics, correlation analysis, time series models, and forecasting tools has been adopted to clarify the relationship between the two variables and draw conclusions that support economic decision-making.

The current research aims to verify the relationship between talent management practices represented by (attracting talent, investing talent, localizing talent, retaining talent) and the creative work behavior of employees represented by (exploratory creative work behavior, investment creative work behavior), among a sample of teaching staff in private universities and colleges in the Middle Euphrates region, numbering (276) instructors. The researchers adopted the descriptive analytical approach, taking the questionnaire as a basic mechanism for collecting the necessary data for the practical aspect of the study. The study concluded that there is a relationship between talent management practices and the creative work behavior of employees. As a result, the study reached a set of recommendations, the most prominent of which is that private universities and colleges must create a flexible academic environment that encourages innovation, such as remote work options or flexible work schedules, which supports work-life balance and makes room for creative thinking, in addition to implementing a periodic evaluation system to measure the level of employee engagement and creative behavior, and using the evaluation results to improve programs and practices. Continuously.

This study sought to achieve a set of objectives, the most important of which is preparing atheoretical framework for the research variables through which it clarifies the role of interactiveorganisational culture and its impact on the relationship between organisational commitment andoutstanding performance, building a hypothetical model between the study variables andexplaining the effect between these variables, identifying the impact of organisational culturedimensions on exceptional performance, determining the effect of organizational commitment onoutstanding performance. The study used statistical tools to analyse and process data andinformation, including the (SPSS) program and the questionnaire. The study community wasadopted, represented by (Dhi Qar Directorate Office). The study sample was all employees in theDhi Qar Education Directorate Office, where the sample numbers were (1200) and (290) weredistributed using the Morcan model. The total number of valid questionnaires for analysis was(257) questionnaires.

This study examines how corporate governance practices affect local government financial reports' accountability. Transparency and accountability in local government financial management are thought to be improved by good corporate governance. The findings demonstrate that corporate governance practices have a favorable impact on the caliber of financial reports produced by local governments. These results emphasize how crucial it is to put good governance concepts into practice in order to promote accountability in the financial management of local governments.

Crop and fruit crops are one type of zakat that must be paid. In the implementation of zakat for oil palm farmers in Suka Maju Village, East Mandiangin District, Sarolangun Regency, there are already some oil palm farmers who pay zakat for oil palm. However, some oil palm farmers do not understand agricultural zakat so they do not carry out their zakat obligations and they also think that the income they receive is small. The aim of this research is to describe the implementation of zakat from oil palm plantations and analyze the potential for zakat from oil palm plantations in Suka Maju Village, East Mandiangin District, Sarolangun Regency. The type of research used in this research is qualitative research. Data collection techniques using observation, interviews and documentation. The analytical method used was Miles and Huberman's theory, namely Data Collection, Data Reduction, Data Presentation, and Conclusion and Verification. The results of the research concluded that: (1) The implementation of zakat on oil palm plantations in Suka Maju Village shows diversity in the application of the conditions, calculations and amounts of zakat issued by farmers where in its implementation, the amount of zakat issued does not show conformity with these calculations; (2) The potential for zakat from oil palm plantations in Suka Maju Village, East Mandiangin District, Sarolangun Regency based on calculations on 43,000 Kg of harvest on 43 Ha of land with a natural irrigation system is IDR. 6,950,000/month.

This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.