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This study aims to analyze the effect of the Bank Indonesia interest rate on the Indonesian rupiah exchange rate against the United States dollar during the 2021–2026 period. A quantitative approach was employed using monthly time-series data obtained from official sources. The analysis was conducted using multiple linear regression with the assistance of EViews software. The dependent variable in this study was the rupiah exchange rate against the US dollar, while the independent variables included the Bank Indonesia interest rate, inflation, money supply (M2), and the Federal Reserve interest rate (Fed Rate). Prior to regression estimation, all data were tested for stationarity using the Augmented Dickey-Fuller (ADF) test to ensure compliance with time-series analysis requirements. Furthermore, the model was evaluated through classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation tests, to verify the validity and reliability of the estimation results. The findings reveal that the Bank Indonesia interest rate has a significant effect on the rupiah exchange rate, with a probability value of 0.0223. This result indicates that changes in the domestic interest rate can influence movements in the rupiah exchange rate against the US dollar. In contrast, inflation, money supply (M2), and the Fed Rate were found to have no significant effect on the rupiah exchange rate during the study period. Moreover, the classical assumption tests confirmed that the regression model satisfied all required criteria, indicating that the estimated results are reliable and can serve as a reference for economic policy formulation.

The era of globalization has brought significant changes to the world of education, particularly to the role and function of teachers in the learning process. Advances in information technology and easy access to knowledge require teachers to reorient their roles from mere transmitters of material to facilitators, motivators, curators of information, and mentors of student character. This study aims to examine the nature of the reorientation of the role and function of teachers in the era of globalization, the reasons for the need for such changes, the ideal form of teacher roles, and the challenges and strategies in their implementation. The research method used is a qualitative approach with a literature study through analysis of various books, journals, and relevant scientific sources. The results show that the reorientation of teacher roles is necessary due to changes in learning paradigms, technological developments, and the demand for 21st-century skills. However, the process still faces various challenges such as low digital literacy, conventional mindsets, limited training, and a lack of infrastructure support and parental participation. Therefore, strategies are needed such as improving teacher professional development, strengthening digital literacy, simplifying administrative burdens, and strengthening cooperation between schools, parents, and the community. With this reorientation, it is hoped that teachers will be able to play an optimal role in improving the quality of education and developing a generation that is intelligent, has character, and is ready to face global challenges.

The contemporary global economy faces a profound paradox: global Gross Domestic Product (GDP) growth and technological innovation are reaching all-time highs, yet inequality, climate crisis, and geopolitical instability are simultaneously worsening. This article employs Integrated Reality Theory (IRT) as an analytical framework to diagnose the systemic roots of this paradox. By mapping the global economy onto five IRT variables—Energy (E), Information (I), Entropy (S), Consciousness (C), and Evolution (v)—this article demonstrates that the world's economic architecture is experiencing a fundamental disequilibrium: exponential growth in E and I is not matched by adequate management of S. The accumulation of entropy, manifested in three dimensions—global debt, ecological degradation, and social polarization—has reached a critical point where every addition of energy and information only exacerbates systemic instability. This article offers a paradigmatic reorientation through the enhancement of C as the primary strategy for reducing S, while proposing the policy framework of Techno-Spiritual Based Developmentalism (TSBD) as a middle path between market fundamentalism and state fundamentalism. The function Φ = (E × I / S) × C is treated as a heuristic model for diagnosis, not a deterministic law. IRT opens the possibility for developing an economic model that integrates material efficiency, ecological sustainability, and ethical reflexivity into a unified systemic framework.

The advancement of fintech, particularly the Buy Now Pay Later (BNPL) feature, is influencing student consumption patterns, including Shopee PayLater, which is popular for its convenience dan flexibility. This study aims to examine the influence of financial literacy, social environment, trust, dan income on the intention to use Shopee PayLater, with hedonic motivation as a mediating variable. A quantitative method using a survey dan SEM-PLS analysis using WarpPLS 7.0 was applied, based on UTAUT2 dan TPB theories. The results show that social environment dan income significantly influence intention, while financial literacy dan trust do not. Furthermore, financial literacy, social environment, dan income significantly influence hedonic motivation, but trust does not. Hedonic motivation only mediates the influence of social environment dan income on intention, not financial literacy dan trust. The results confirm that social dan economic factors are more dominant in driving BNPL use through emotional aspects dan pleasurable experiences. This study is expected to contribute to theory dan practice, as well as policy recommendations to improve financial literacy dan the wise use of financial services.

This study aims to analyze the influence of accountability and transparency in government financial reports on the achievement of Sustainable Development Goals (SDGs) 2 in Indonesia. SDGs 2 focuses on efforts to eradicate hunger, increase food security, and improve public nutrition. The study used a quantitative approach with panel data in 34 provinces in Indonesia during the 2021–2022 period. The sampling technique was purposive sampling, resulting in a total of 68 research observations. The research data were sourced from the National Development Planning Agency (BAPPENAS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of regional financial reports. The accountability variable was measured using the BPK audit opinion on the LKPD, while transparency was measured based on the openness of the publication of seven components of the regional government financial report. Data analysis was performed using the Common Effect Model (CEM) with a robust standard error approach. The results showed that accountability has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 3.919 and a significance level of 0.000. Transparency also has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 2.415 and a significance level of 0.000. In addition, accountability and transparency simultaneously proved to have a significant effect on the achievement of SDGs 2. This finding indicates that the implementation of good governance through increased accountability and transparency of financial reports can support the effectiveness of food security and sustainable development programs in Indonesia.

This study aims to analyze and compare the concept of sale and purchase contract in Fathul Qorib and Fathul Mu’in as two important references in Islamic commercial jurisprudence within the Shafi‘i school. This research employs a qualitative approach using a library research method by examining literature relevant to the discussion of sale and purchase contracts. The findings show that both books view sale and purchase as a contract of exchanging property for property that results in the legal transfer of ownership. The validity of the contract is determined by the fulfillment of the pillars and requirements of sale and purchase, including the contracting parties, the sighat in the form of offer and acceptance, and the object of the transaction, which must be clear, lawful, beneficial, and deliverable. Fathul Qorib explains the concept of sale and purchase briefly and systematically, particularly regarding definitions, requirements of goods, prohibition of usury, khiyar, salam, rahn, and debts. Meanwhile, Fathul Mu’in provides a broader and more analytical explanation, covering the requirements of contracting parties, various forms of khiyar, prohibited transactions such as usury, ihtikar, and najasy, as well as disputes in sale and purchase. Thus, Fathul Qorib serves as a basic foundation, while Fathul Mu’in expands the discussion more applicatively. Both books complement each other in understanding sale and purchase contracts comprehensively.

This study is driven by digital transformation and the rapid growth of financial technology, which have increased customer expectations and intensified competition in the banking industry, making customer loyalty more difficult to maintain. Therefore, relationship quality and customer intimacy are considered crucial in building trust as the foundation of customer loyalty. This study examines the effects of relationship quality and customer intimacy on customer loyalty, with trust as a mediating variable among commercial bank customers in Surabaya and its surrounding areas. A quantitative approach with an explanatory research design was employed, involving 150 respondents who were selected through purposive sampling. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) implemented in SmartPLS 4.0. The results show that relationship quality and customer intimacy have positive and significant effects on both trust and customer loyalty, while trust also exerts a significant effect on customer loyalty. Furthermore, trust partially mediates the relationship between relationship quality and customer loyalty, but does not mediate the relationship between customer intimacy and customer loyalty. These findings suggest that customer loyalty is shaped through both a trust-based (cognitive) pathway and an emotional closeness pathway. Therefore, banks should strengthen relationship quality and enhance personalized services to foster stronger customer loyalty.

This study aims to evaluate the practices of online lending on the Adapundi platform in Kebonan Village, Gumukmas District, through a Sharia Economic Law review focusing on the elements of Riba (usury), Gharar (uncertainty), and Tadlis (deception). Utilizing a qualitative field research method with a normative-empirical approach, data were gathered through observations of application functionality and in-depth interviews with debtors to dissect contract structures and information transparency. The findings reveal a significant discrepancy between digital representation and the reality of fund disbursement, where customers often receive funds that have been deducted upfront (discounting) yet remain burdened with the obligation to repay the full initial nominal amount. This practice is identified as containing elements of Gharar fil Miqdar due to the lack of clarity regarding the actual nominal received , Riba Qardh in the deduction of fees that lack a fair compensation basis ('iwadh) , and indications of Tadlis through misleading visual strategies within the application. These findings emphasize that such transaction mechanisms violate the principle of absolute consent (An-Taradin) and create structural imbalances or injustice (Dzulm) that harm the community. This study recommends the need for strengthening public literacy and transforming fintech service systems to align with the values of Islamic economic justice.

This study aims to analyze changes in Indonesia’s economic cycle patterns in the post-pandemic period, as reflected in inflation, interest rates, and the industrial production index over the 2018–2025 period. The study adopts a quantitative approach employing a multiple linear regression model. The data utilized consist of secondary time-series data obtained from Bank Indonesia and the Central Statistics Agency (Badan Pusat Statistik). The empirical results indicate that, simultaneously, the explanatory variables exert a statistically significant effect on economic growth. Partially, interest rates and the industrial production index demonstrate a positive and statistically significant influence. In contrast, inflation does not exhibit a statistically significant effect at the 10% significance level. The coefficient of determination (R-Squared) of 0.9327 suggests that the model possesses substantial explanatory power in accounting for variations in Indonesia’s economic growth. The descriptive analysis indicates that Indonesia’s economy experienced a contraction of -2,07% in 2020 due to the COVID-19 pandemic, followed by a gradual recovery throughout the 2021–2025 period. These findings imply that post-pandemic shifts in Indonesia’s economic cycle patterns are more prominently driven by interest rate policy measures and real sector recovery relative to the role of inflation.  

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

This community service program aimed to strengthen community development in Negeri Soya by reinforcing group kinship ties within a multicultural society. As a traditional village in Ambon City, Negeri Soya is inhabited by people from diverse ethnic and social backgrounds who live together in one area. This diversity requires harmonious social relations supported by solidarity, brotherhood, and social awareness. The program focused on the men’s service group of the Elim Sector, Soya Congregation, as a forum for social and spiritual development. The activities were conducted through lectures, question-and-answer sessions, and collaborative practices in church services. The materials emphasized group kinship, social solidarity, togetherness, and the understanding that kinship is not limited to blood relations, but can also be built through shared territory, life experiences, and continuous social interaction. The results show that the Negeri Soya community has strong solidarity and active participation in religious and social activities. Values such as mutual cooperation, masohi, and the concept of orang basudara serve as important foundations for social integration. Men’s church service activities strengthened care, cooperation, and shared responsibility among members. These findings indicate that local cultural values remain relevant for managing diversity and building collective resilience in post-conflict communities. Overall, this program contributed positively to strengthening social relations and supporting harmonious, inclusive, and sustainable community life in Negeri Soya in daily life.

The Baduy community in Kanekes Village has economic potential based on traditional crafts with high cultural value, such as weaving and woven fabrics. However, the management of craft businesses is still carried out in a simple manner without a structured human resource (HR) management system. Problems faced include the lack of a clear division of tasks, inefficient production processes, and limited marketing strategies. These conditions hamper the optimal development of craft businesses. This community service activity aims to strengthen human resource management based on local wisdom in order to increase the capacity of traditional craft businesses in the Baduy community. The solution offered is training and mentoring on simple business management adapted to traditional values. Activities include socializing the importance of HR management, training on the division of labor within groups, improving production skills, and developing marketing strategies that respect local wisdom. The implementation method uses a participatory approach through the stages of preparation, training, mentoring, evaluation, and program sustainability. The community is actively involved in every stage of the activity to ensure the program's suitability to local socio-cultural conditions. This activity results in increased human resource capacity in craft business management, the establishment of a more organized work system, and an increased economic value of craft products. In addition, this activity is expected to produce a community empowerment model based on local wisdom and scientific publications in community service journals.

Anemia pada ibu hamil merupakan masalah kesehatan yang sering terjadi dan berisiko terhadap kesehatan ibu dan janin. Rendahnya pengetahuan serta kepatuhan dalam mengonsumsi tablet Fe menjadi salah satu penyebab tingginya kasus anemia selama kehamilan. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan pengetahuan dan kesadaran ibu hamil tentang pentingnya konsumsi tablet Fe sebagai upaya pencegahan anemia. Metode yang digunakan berupa pemeriksaan kadar hb, penyuluhan melalui ceramah, diskusi. Kegiatan dilaksanakan pada 31 Januari 2026 di PMB Bidan Irma dengan peserta 13 ibu hamil. Hasil kegiatan menemukan 1 peserta ibu hamil yang terkena anemia, pentingnya peningkatan pengetahuan dan kesadaran ibu hamil mengenai bahaya anemia dan pentingnya konsumsi tablet Fe secara rutin. Peserta memberikan respons positif dan berharap kegiatan serupa dapat dilakukan secara berkelanjutan. Edukasi ini diharapkan mampu meningkatkan kepatuhan konsumsi tablet Fe serta mencegah komplikasi selama kehamilan, persalinan, dan masa nifas.

Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi permasalahan yang dihadapi petani di Desa Sawit, Kabupaten Magelang, seperti meningkatnya biaya produksi, kesulitan pengendalian hama, dan degradasi lingkungan akibat penggunaan bahan kimia sintetis yang berlebihan. Program ini memperkenalkan Biosaka, sebuah teknologi pertanian inovatif yang memanfaatkan rumput dan dedaunan lokal untuk menghasilkan larutan elisitor yang mampu meningkatkan ketahanan dan pertumbuhan tanaman. Melalui pelatihan partisipatif dan praktik langsung, para petani diajarkan prinsip, proses pembuatan, dan metode aplikasi Biosaka. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan petani, dengan 85% peserta berhasil memproduksi dan mengaplikasikan Biosaka secara mandiri. Inisiatif ini berkontribusi dalam mengurangi ketergantungan pada input sintetis, menurunkan biaya produksi, mendorong keberlanjutan lingkungan, serta menumbuhkan kesadaran akan pentingnya menjaga kelestarian alam di kalangan petani.

This study aims to analyze the effectiveness of the implementation of fixed asset accounting systems and procedures at the Department of Transportation of Medan City. The research employs a qualitative approach with a descriptive method to gain an in-depth understanding of actual field conditions. Data were collected through observation, interviews, documentation, and literature review, involving four informants directly engaged in fixed asset management. The results indicate that the implementation of fixed asset accounting systems and procedures has been relatively effective, as reflected in the execution of asset management stages in accordance with applicable regulations and the utilization of information technology-based systems. These systems support more structured recording and reporting processes. However, the effectiveness has not been fully optimized due to several constraints encountered during implementation. Factors influencing effectiveness include the quality of human resources, the use of technology, data completeness, and coordination among work units. The identified challenges involve data inaccuracies, limited user competence, weak internal control, and technical issues within the system. These conditions affect the quality of financial reports, particularly in terms of accuracy and timeliness, and also influence the effectiveness of internal control. This study contributes by identifying key issues and highlighting the importance of improving system quality and human resource capacity to support more effective and accountable fixed asset management.

The health of elementary school-aged children is a crucial phase for physical growth and cognitive development, but the school environment is often vulnerable to the spread of disease due to a lack of understanding of hygiene. This community service activity aims to increase students' awareness of the dangers of germs at SD Negeri Sumberbulu 1 through education on Clean and Healthy Living Behavior (PHBS) with a primary focus on Handwashing with Soap (CTPS). The implementation method is carried out through three stages: preparation and coordination, educational implementation using animated videos and live demonstrations of the 6 steps of CTPS, and the follow-up stage. The results of the activity showed that the use of visual media and icebreakers effectively increased students' enthusiasm and understanding in absorbing the health steps taught. As a form of sustainability, the team coordinated with the school, which then expressed its willingness to integrate the CTPS scheme into the school's daily routine independently. Thus, this program successfully transformed healthy behavior into a permanent school culture to maintain the quality of life for the next generation.

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.

Kenakalan remaja merupakan fenomena sosial yang semakin kompleks dan menjadi tantangan serius dalam kehidupan masyarakat, khususnya di lingkungan panti sosial pelayanan anak. Berbagai bentuk kenakalan remaja seperti pelanggaran tata tertib, pergaulan bebas, penyalahgunaan media digital, hingga tindakan yang berpotensi melanggar hukum menunjukkan pentingnya pembinaan karakter dan kesadaran hukum sejak dini. Kurangnya pemahaman tentang norma hukum, lemahnya kontrol diri, serta pengaruh lingkungan sosial menjadi faktor yang mendorong terjadinya perilaku menyimpang pada remaja. Kegiatan penyuluhan hukum yang dilaksanakan oleh Fakultas Hukum Universitas 17 Agustus (UNTAG) Semarang di Panti Sosial Pelayanan Anak Tawangmangu, Karanganyar bertujuan untuk meningkatkan kesadaran hukum, membangun karakter positif, serta memberikan pemahaman kepada remaja mengenai konsekuensi hukum dari setiap tindakan yang dilakukan. Metode yang digunakan berupa pendekatan edukatif dan partisipatif melalui penyampaian materi, diskusi interaktif, dan simulasi kasus sederhana yang dekat dengan kehidupan remaja. Hasil kegiatan menunjukkan bahwa penyuluhan hukum mampu meningkatkan pemahaman remaja terhadap norma hukum dan sosial, menumbuhkan kesadaran akan pentingnya perilaku disiplin dan tanggung jawab, serta mendorong terbentuknya sikap preventif terhadap tindakan kenakalan. Dengan demikian, penyuluhan hukum menjadi salah satu strategi efektif dalam upaya pencegahan dan penanggulangan kenakalan remaja melalui pembinaan kesadaran hukum dan penguatan karakter sejak usia dini.

This journal examines the influence of the level of understanding, environmental concern, and management support on the implementation of Sharia-based green accounting in tofu MSMEs in Kudus Regency. The study uses a mixed method, combining qualitative and quantitative approaches, where the qualitative approach is used to understand the phenomena in depth, while the quantitative approach is used to empirically test the relationships between variables. The environmental concern variable is used as a mediator to analyze the indirect effect of the level of management understanding and support on the implementation of Sharia-based green accounting. The study sample consisted of 100 respondents spread throughout Kudus Regency. The results indicate that the level of management understanding and support significantly influence environmental concern. In addition, the level of understanding and concern for the environment has also been proven to affect the implementation of Sharia-based green accounting. However, management support does not have a direct impact on the implementations of Sharia-based green accounting. Environmental concern has been proven to act as a mediating variable that strengthens the influence of the level of management understanding and support for the implementation of Sharia-based green accounting. Overall, these findings confirm that improving understanding and concern for the environment is a key factors in encouraging the implementation of environmentally-based accounting practices that comply with Sharia principles in tofu MSMEs.

This study examines the role of extension agents in supporting the success of beef cattle farmer groups in Tabongo District, Gorontalo Regency. The success of farmer groups is influenced not only by livestock potential, but also by the effectiveness of extension services, institutional capacity, and farmers’ willingness to adopt improved farming practices. Using an explanatory approach, the study collected primary data from 50 members of beef cattle farmer groups across nine villages through a Likert-scale questionnaire. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression. The descriptive findings show that extension agents performed well as educators, facilitators, motivators, dynamizers, and catalysts. However, the catalyst role was excluded from the regression model because its indicators were invalid. Partially, only the motivator role had a significant effect on group success, with a coefficient of 1.683, t-value of 4.758, and significance value of 0.000. The educator, facilitator, and dynamizer roles showed positive but insignificant effects. Simultaneously, the roles of extension agents significantly influenced group success, with an F-value of 9.474 and significance value of 0.000. The R Square value of 0.457 indicates that extension agents explained 45.7% of group success.