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This research aims to determine whether the budget formulation of the Merah Putih Village Cooperative is in accordance with the norms and statutory regulations as stipulated in Law Number 25 of 1992 concerning Cooperatives, particularly in relation to Article 33 paragraph (4) of the 1945 Constitution, which emphasizes the principle of independence in the national economy. The results of this study focus on optimizing the establishment of the Merah Putih Village Cooperative to support the formation of national-scale cooperatives that function not only as savings and loan institutions driving the economy, but also address the challenges and risks that may arise from the establishment of the Merah Putih Cooperative. First, the issue of economic scale is crucial. Operations at the village level are often limited by available resources and market reach. Second, human resource capacity is a determining factor. The management of funds amounting to IDR 3–5 billion requires financial, business, operational, and marketing management skills that are not always present in every village. Experience with Village-Owned Enterprises (BUMDes) shows that one of their main challenges is finding local residents who are truly skilled managers. Third, elite capture or control by local elites can become a bottleneck. In villages with weak governance, influential figures may abuse their authority to control the cooperative for personal gain. Similar occurrences are often found in grant programs from Ministries/Agencies or the private sector, where key individuals dominate and exploit these resources for their own interests. Fourth, the risk of fraud.

This research aims to analyze the evolution and innovation of sharia savings products in Indonesia through a literature-based qualitative approach. The background of the research is based on the significant growth of the national sharia banking sector, driven by government regulations, technological advancements, and changes in customer preferences. This study uses a literature review method by analyzing various secondary sources such as scientific journals, regulations, and financial reports to identify the patterns of Islamic savings product development over time. The research results show that the transformation of sharia savings products is driven not only by religious aspects but also by the demand for service efficiency and financial inclusion. The merger of several Islamic banks into Bank Syariah Indonesia also accelerated the digitalization of Islamic savings services. Although there are challenges such as low Islamic financial literacy and limited infrastructure, development opportunities remain wide open through educational strategies and the integration of the halal ecosystem. Innovations such as the opening of online accounts and the diversification of goal-based products have successfully increased sharia financial inclusion, particularly among the younger generation. The implications of this research emphasize the importance of adaptive product development strategies, financial education, and cross-sector collaboration to strengthen the competitiveness and sustainability of sharia savings products in Indonesia.

The 2024 National Financial Literacy and Inclusion Survey shows that many Indonesians still do not understand financial fundamentals. This condition contributes to difficulty in managing personal finances. Therefore, financial education from an early age is needed to help people develop healthy financial habits. One effective medium for delivering financial education is a children’s savings book. However, most available savings books are less attractive and do not align with children’s preferences. This study aims to develop a children’s savings book design by integrating educational elements, such as a temporary money storage, based on users’ preferences. The Quality Function Deployment (QFD) approach was used to translate customer needs into product visualization. Data were collected through expert discussion, interviews, and questionnaires distributed using purposive sampling. The results show that the highest-priority feature for further development is the temporary money storage integrated into the book’s cover. This element was then incorporated into the children’s savings book design, while considering both functional and educational aspects.

Economic empowerment of coastal communities in Indonesia is essential to improve welfare and reduce social inequality. This study explores the role of technology and access to capital in driving economic empowerment in coastal areas. The method used is a literature study to analyze how technology improves productivity, and how access to capital supports business development. The results of the study show that the use of information and communication technology, as well as inclusive savings programs, have made significant contributions to increasing income and quality of life in coastal communities. Challenges such as poor infrastructure and limited education need to be addressed to achieve full potential in economic empowerment.

Improving financial management effectiveness in cooperatives, particularly Savings and Loans Cooperatives, can be better achieved through the implementation of an accounting information system. The effectiveness of an accounting information system refers to the extent to which the system can collect, process, store data, and provide information and reports in a timely manner. This study aims to examine the influence of personal technical skills, management participation, and the utilization of information technology on the effectiveness of accounting information systems. The sample consisted of 118 cooperative employees who use information systems in their daily work, selected using a purposive sampling method. Data collection was conducted through a questionnaire, and the analytical technique used was multiple linear regression analysis. The results show that personal technical skills, management participation, and the utilization of information technology have a significant positive effect on the effectiveness of accounting information systems. This study provides empirical evidence supporting the Technology Acceptance Model (TAM), which explains that the acceptance of a technology is mainly influenced by two key factors: perceived ease of use and perceived usefulness.  

This study aims to analyze the influence of digital transformation and lifestyle on saving decisions, with user satisfaction as a mediating variable among users of the KB Star application in Jember Regency. Digital transformation enables financial institutions to offer efficient, fast, and integrated services, while lifestyle reflects customer preferences and behaviors that also shape financial decisions. KB Star, as a digital banking platform by KB Bank, has experienced a significant increase in users; however, not all customers utilize its features to the fullest. This research adopts a quantitative approach using explanatory research methods. Data were collected through questionnaires distributed to 200 respondents who were active users of KB Star. The results indicate that digital transformation and lifestyle significantly influence user satisfaction, and that satisfaction acts as a mediating factor in influencing savings decisions. This study provides implications for the development of digital services oriented toward customer satisfaction and lifestyle needs as a strategy to enhance loyalty and financial decision-making in the digital era.

The sacraments of baptism and the Lord’s Supper are the two main sacraments in the Christian tradition, both carrying profound theological and spiritual significance. A sacrament contains two essential elements: an outward sign (such as water, bread, and wine) and a spiritual reality (namely, the grace of God given through the sign). A sacrament is not merely a symbol, but a means of communion with Christ that strengthens faith and bears witness to God’s grace. In Christian theology, a sacrament is broadly defined as a rite or religious ceremony performed to symbolize or help bring about a transformation in the lives of those who participate in it. The Sacrament of the Lord’s Supper is one of the key sacraments in the Christian tradition, symbolizing the fellowship of believers with Christ through the shared consumption of bread and wine. Its meaning is profound, as it is not only a remembrance of Jesus Christ’s sacrifice on the cross, but also an expression of faith and a deep reflection on the saving love of God. The Lord’s Supper also contains an eschatological meaning, pointing believers toward the future. In each celebration of the Lord’s Supper, the people of Christ anticipate the heavenly banquet at the end of the age.  

This study aims to examine the existence of the Church in the context of salvation history from the perspective of systematic theology, focusing on the role and vocation of the ecclesia as the community of God's people. The background of this study departs from the belief that the Church is not just a religious institution, but has an existential and historical basis in God's saving work. The Church acts as an extension of Christ's mission which is continued in the power of the Holy Spirit. In this research, the author uses a qualitative method with a literature study approach. The data sources consist of the Holy Bible, theological books related to the title, as well as relevant theological journal articles. This research was conducted to understand the relationship between the Church's identity and its participation in salvation history, both dogmatically and functionally. The results show that the Church is called to be an active witness in the work of salvation, by carrying out prophetic, liturgical, and social functions. As an ecclesia, the Church is not just a collection of individual believers, but a community that lives in relationship with Christ as the Head. The discussion emphasizes that the Church has a mandate to live in unity, holiness, catholicity, and apostolate, all of which are rooted in God's grace. In conclusion, the existence of the Church in salvation history is eschatological and missionary. The Church is called to be a sign and means of salvation, and to take part in the salvation of the world.

This study aims to analyze the product diversification strategy implemented by Pegadaian Purwokerto Branch and its impact on the company's financial stability. A qualitative descriptive approach was applied using a case study method through structured interviews, direct observations, and internal document analysis. The research also integrates the General Electric (GE) Matrix to map the business strength and market attractiveness of each diversified product. The findings reveal that Pegadaian’s diversified products—such as gold savings, vehicle financing, and Hajj/Umrah financing—have significantly contributed to expanding market reach and increasing revenue. This success is supported by comprehensive feasibility studies, structured risk management systems, and the operational role of branch-level human resources. Nevertheless, challenges remain, particularly in service digitalization and HR readiness. This research contributes both theoretically and practically to product development strategies in financial services, especially for state-owned enterprises seeking sustainable business growth through data-driven diversification.

The purpose of this community service activity is to increase knowledge for mothers at the Garuda 04 Posyandu in Harapan Jaya Bekasi on how to use income to manage a balanced life between the needs of early childhood or toddlers and family needs. The results show that most members of the Garuda 04 Posyandu do not understand properly and correctly how to manage family income properly and correctly from the financial income they earn, such as the difference between needs and wants, budgeting, and the importance of saving and managing the fulfillment of toddler needs for the children they have. The training was conducted in one day with a participatory-educational approach and socialization. This method includes providing materials, group discussions, simulations, and reflections from each individual. The activities showed high active participation from participants and were actively involved in the discussions that were carried out. This socialization provides evidence that an experience-based approach can effectively increase understanding and awareness of the importance of financial management that they are facing.

Public finance is a key element in state governance, especially in the collection and allocation of funds for public services and government. In the Islamic tradition, the concept of public finance has developed since the time of the Prophet Muhammad SAW with sharia principles such as justice, transparency, and accountability to achieve prosperity (falah) in the world and the hereafter. In the modern era, Islamic public finance faces new challenges and opportunities, especially through digitalization and economic globalization. Technologies such as blockchain and big data open up opportunities to increase the effectiveness and openness of Islamic public financial management. Innovations in sharia financial instruments such as zakat, waqf, and sukuk further strengthen the contribution of Islamic public finance to social and economic development. However, challenges such as low public understanding of sharia finance, gaps in access to technology, and the need for supporting regulations and infrastructure are still obstacles. Issues of fiscal sustainability, debt management, and the development of adaptive sharia instruments are also important concerns in the dynamics of the global economy.

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.

Energy efficiency in air conditioning systems is a critical factor in reducing energy consumption and environmental impact. This study aims to analyze the energy performance of an air conditioning system using the thermodynamic cycle method. The analysis focuses on the refrigeration cycle, particularly the vapor compression cycle commonly used in residential and commercial systems. Key parameters such as coefficient of performance (COP), refrigerant flow rate, and enthalpy at each cycle point were examined to determine overall efficiency. Data were collected through simulations and experimental measurements under standard operating conditions. The results show that optimizing system components, especially the compressor and expansion valve, can significantly improve energy efficiency. The COP increased by 12% when a high-efficiency compressor was utilized. In addition, the selection of eco-friendly refrigerants contributed to better thermal performance and reduced environmental risks. This research highlights the importance of thermodynamic analysis in designing and improving air conditioning systems for sustainable energy usage. Future studies are recommended to incorporate real-time monitoring and adaptive control systems to further enhance system performance and energy savings.

Compared to other Islamic financial institutions, Islamic cooperatives are one type of financial institution that is still less known in the community. This can be seen from the lack of familiarity of the term sharia cooperative to our society. This research is a qualitative research, in accordance with the object of study, this type of research is included in the category of library research, which is a systematic approach to collecting, analysing, and evaluating relevant information from various academic sources. By 2022, there were 3,912 active sharia savings and loan cooperatives (KSPPS) in Indonesia. This indicates a significant expansion in the number of Islamic cooperative institutions during this period when compared to the previous period, when there was a Covid-19.There needs to be an Islamic cooperative development strategy in Indonesia in order to optimise the role of Islamic cooperatives in improving the MSME sector in Indonesia.The element of need that is the main key in the development strategy of Islamic cooperatives in Indonesia to improve MSMEs is the need for strong support in the legal aspects of Islamic cooperatives (positive law and sharia law).

The objective to be achieved from this research is to find out how financial performance is assessed using financial reports carried out by the CU Damai Sejahtera Savings and Loans Cooperative. The aim to be achieved from this research is to find out how financial performance is assessed using financial reports carried out. This research uses quantitative research methods. Quantitative research methods are methods that use number calculations which will later be used to make decisions in solving a problem. Here, researchers use quantitative research methods because this research explores the phenomenon of Financial Report Analysis as a Basis for Financial Performance Assessment (Case Study: CU Damai Sejahtera Savings and Loans Cooperative). In taking this research, researchers used the Saturated Sampling Technique. Saturated sampling technique is a sampling technique that uses all members of the population as samples. Therefore, this research uses the entire population as a sample, namely the financial reports of the CU Damai Sejahtera Savings and Loans Cooperative for 3 years, namely 2020-2022. Based on research results in 2020, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative based on the Return On Assets (ROA) ratio in 2020-2022 is quite healthy. Based on the Net Profit Margin (NPM) ratio, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative in 2020-2021 shows healthy criteria and in 2022 shows very healthy criteria. Based on the Return On Equity (ROE) ratio, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative in 2020-2022 shows fairly healthy criteria.

Clean living behavior can be done by maintaining the sustainability of life can be done by reducing waste, saving energy, planting trees, and not littering. Waste sorting can be done by separating organic and inorganic waste into different trash bins. In addition, inorganic waste can also be separated again based on its type, such as plastic, paper, glass, and metal. Facilitates the process of collecting and processing waste for recycling. The Principles of Clean and Healthy Living Behavior (PHBS) recommend the use of waste sorting methods. The daily habits that we do to maintain personal and environmental cleanliness consist of this behavior. . Along with the emergence of various diseases that often attack children aged 6-12 years, PHBS in schools is a collection of behaviors carried out by students, teachers, and school residents based on learning so that they are able to independently prevent disease, improve their health. Implementation of better waste sorting practices can reduce the negative impact of waste on the environment, increase the efficiency of waste management, and provide long-term benefits for school residents. Schools are one of the places that have great potential to educate students about good waste management. SD Negeri 2 Kelusa has problems related to the lack of student knowledge about waste sorting and utilization, especially organic waste. Most students at SD Negeri 2 Kelusa still have limited understanding of the types of waste and how to process it. Most students do not realize and understand that organic waste can be reused, so they tend to throw it away with other waste.

The purpose of this community service is to educate the concept of Waste Bank, Green Economy, and Circulating Money to the community in Medan Belawan District. The specific target in this community service is that the Berkah Waste Bank workers in Medan Belawan Subdistrict know what Waste Bank, Green Economy, and Money Circulating to the Community in Medan Belawan Subdistrict, how to apply them to become household income opportunities, for example by becoming a new source of income from saving household waste that has been applied so that they can read the economic and environmental problems that occur. The materials presented in this community service are: what is a Waste Bank, Green Economy, and Circulating Money, how the impact of the Waste Bank on income from household waste. Which is related to improving household welfare through community knowledge / understanding related to Waste Bank, Green Economy, and Circulating Money. From this community service, the results show that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues consumption shopping from the money, which means there is buying and selling activity in the market because there is money circulating in the community. This affects economic activity in the Medan Belawan sub-district.

In an era of increasingly tight business competition every year, employee performance is a determining factor in the success of the TAM Syariah Cooperative as a company engaged in savings and loan services, this cooperative offers various models of savings and loan agreements according to customer needs. To improve employee performance, good human resources are needed. This study aims to analyze two important aspects of the performance of TAM Syariah Cooperative employees, namely the influence of work discipline and leadership on employee performance. The method used in this study is a quantitative method, with an analysis tool using SMART PLS. The population of this study consisted of 46 employees, and the entire population was also used as a research sample through a saturated sampling method. The findings of this study reveal that work discipline and leadership each have a positive and significant influence on employee performance, indicating that improvements in both factors can have a positive impact on productivity and work effectiveness in the company

Tongkol fish is one of the abundant sources of animal protein and is easily found in coastal areas, including Pantai Amal Village. However, the utilization of tongkol fish by the community is still limited to traditional processing that is less varied. On the other hand, fellow students often face challenges in meeting daily nutritional needs due to economic limitations and instant consumption patterns that are low in nutrition. This study aims to develop innovations in processing tongkol fish into spicy shredded fish as an economical, nutritious, and practical food solution. The research methods include the production process, taste testing, and analysis of production and consumption costs. The results show that spicy shredded fish has a high protein content, a taste that consumers like, and a fairly long shelf life so that it is suitable as a daily food stock. In addition, this product is proven to be more economical than consuming fast food, so it is effective in helping students from out of town manage their expenses while meeting their nutritional needs. This innovation also has the potential to increase the added value of tongkol fish and support local food security in coastal areas.

This study aims to evaluate the performance of KSP Satria B Cilongok using the Malcolm Baldrige Framework for Performance Excellence. The research employed a qualitative descriptive approach with data collected through direct observation and in-depth interviews with the cooperative’s leadership on May 4, 2025. Analysis was conducted based on seven categories within the Malcolm Baldrige Excellence Framework. Findings indicate that KSP Satria B Cilongok has implemented visionary leadership, customer-focused service, data-driven management, and effective risk and workforce management. The cooperative’s performance continues to improve, demonstrated by stable growth in members, net income (SHU), and transaction volume. Furthermore, adherence to organizational ethics and transparency has been a key factor in building member trust. This study contributes by integrating the Malcolm Baldrige principles into the management of small to medium-sized savings and loan cooperatives in Indonesia, presenting a novel application of the framework in the local context