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This research aims to analyze the gap between the profit-sharing principle as the normative foundation of Islamic economics and the risk management practices applied in sharia cooperatives, considering the ongoing inconsistencies in the implementation of the risk-sharing principle. The research method employs a qualitative approach thru literature study with thematic and comparative analysis techniques on relevant academic literature. The results and discussion indicate that sharia cooperatives tend to adopt a conventional risk management paradigm oriented toward institutional stability, thereby triggering the dominance of non-profit-sharing contracts and the shift of the concept of risk sharing to risk shifting in operational practices. The gap is influenced by structural factors, including limitations in managerial capacity, information asymmetry, potential moral hazard, and pressures of institutional sustainability. This study concludes that the risk management practices of sharia cooperatives do not fully reflect the principles of Islamic economics, thus necessitating a reconstruction of a more integrative and contextual risk management model. As a suggestion, sharia cooperatives need to develop a risk management framework based on risk sharing that is adaptive to operational risks without disregarding the values of justice and partnership as the main characteristics of Islamic economics.

This article examines the use of cooperative learning strategies in Christian Religious Education (CRE) as an instructional approach that emphasizes the strengthening of students’ faith and Christian character. The discussion covers the definition, objectives, conceptual foundations, principles, and operational procedures of cooperative learning, which are then connected to the theological goals of CRE. The study employs a qualitative approach using a library research method, analyzing pedagogical and theological literature to construct a conceptual framework for implementing cooperative learning within the context of CRE. The findings indicate that cooperative learning strategies are highly aligned with the essence of CRE, as they foster dialogical interaction, shared responsibility, empathy, and the internalization of Gospel values through collaborative learning processes. The effective implementation of this strategy can create a participatory, reflective, and formative learning community that enhances not only cognitive understanding but also students’ attitudes, spirituality, and Christian character. This research is significant in providing both theoretical and practical foundations for CRE educators in designing learning experiences that are relevant, relational, and transformative in accordance with the goals of faith formation.

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

This study aims to examine the role of the Merah Putih Village Cooperative (KDMP) in strengthening the village economy, using the lens of good governance and social capital. This study uses a qualitative method with a library research approach, referring to academic journals, books, and government policy documents as sources of information. The research shows that KDMP plays a significant role in improving the welfare of village communities by strengthening productive businesses, expanding access to capital, creating job opportunities, and developing local economic potential. The application of good governance principles such as transparency, accountability, and community participation is a crucial factor in the successful management of the cooperative. In addition, social capital such as mutual assistance, trust, and community collaboration also contribute to the sustainability of the village cooperative. However, the implementation of KDMP still has a number of challenges, including a shortage of human resources, limited cooperative management, and low digital literacy. Therefore, government support and capacity building of cooperative managers are crucial for KDMP to function as a tool for sustainable village economic development

This study examines the pedagogical transformation of Islamic Religious Education (PAI) teachers in realizing gender-equitable and inclusive learning. Ideal PAI teacher pedagogy encompasses not only content mastery but also pedagogical competence and social sensitivity capable of responding fairly to learner diversity. This study identifies that traditional teacher-centered, rote-oriented pedagogy with minimal gender awareness constitutes a primary barrier to creating equitable learning environments. The required transformation includes developing cooperative learning strategies, eliminating gender bias in classroom interactions, differentiating instruction according to student needs, and using inclusive stereotype-free teaching materials. The theological foundation of Islam affirms that human dignity regardless of gender as emphasized in QS. Al-Hujurat: 13 aligns with inclusivity values in education, making this transformation an authentic manifestation of the rahmatan lil'alamin principle rather than a deviation from Islamic values. Despite ongoing challenges including entrenched patriarchal culture, limited gender literacy, insufficient inclusive teaching materials, and social resistance, this pedagogical transformation carries broad implications for improving learning quality, strengthening tolerance, and enhancing PAI teacher professionalism in Indonesia.

This study aims to analyze the implementation of mudarabah and murabahah contracts at the Baitut Tamwil Muhammadiyah (BTM) Al-Kautsar Islamic Cooperative in Makassar and to assess their compliance with Islamic principles and the Islamic Financial Accounting Standards (PSAK Syariah). The research employed a qualitative descriptive approach using in-depth interviews, observation, and documentation. The findings reveal that BTM Al-Kautsar has implemented mudarabah and murabahah contracts in accordance with Islamic principles, as evidenced by valid contract agreements, agreed profit-sharing ratios, and manual transaction recording. The mudarabah contract is applied for profit-sharing financing, while murabahah is more dominant due to its lower risk and stable returns. However, the application of PSAK Syariah remains suboptimal due to limited human resources, the absence of a Sharia supervisory board, and minimal digital accounting systems. These findings suggest the need to enhance Sharia literacy, strengthen internal supervision, and modernize accounting systems to support accountable and sustainable Islamic cooperative governance

This research examines the innovation of community empowerment rooted in local wisdom for environmental management and green economy advancement in Ketegan Village, Taman District, Sidoarjo Regency. The study stems from the increasing environmental issues resulting from urban development and the limited public understanding of sustainable economic measures. The research examines how local values—like cooperative efforts and social responsibility—can be incorporated into innovative, economically effective environmental management frameworks. Employing a qualitative descriptive method, data collection involved in-depth interviews, participatory observation, and the documentation of environmental policies and socio-economic information. The results indicate that residents of Ketegan have effectively created an empowerment model that integrates tradition and innovation via waste bank management, the use of organic waste for compost and biogas, and community-driven green economy projects engaging women and youth. Cooperation between the government, community, and universities has been essential in maintaining these initiatives. However, institutional capability, online marketing, and program viability continue to pose considerable obstacles. The research suggests enhancing community potential by providing training in green entrepreneurship, facilitating digital transformation, and incorporating local wisdom principles into sustainable development strategies. The results confirm that innovation rooted in local wisdom can effectively create resilient, competitive, and environmentally aware communities.

Service quality is a crucial factor in improving public trust and satisfaction toward village economic institutions, including village cooperatives. The Merah Putih Village Cooperative in Mulya Sari Village still faces several service-related challenges, such as limited understanding of service excellence principles among employees, unstandardized service procedures, and inadequate communication and administrative skills. This study aims to improve employee service quality through service excellence training to enhance professionalism and service effectiveness at the cooperative. The method used is a descriptive qualitative approach involving observation, interviews, training sessions, service simulations, and direct field assistance. The training focused on service excellence concepts, service ethics, effective communication, implementation of standard operating procedures (SOPs), and administrative management. The results indicate an improvement in employees’ understanding and behavior, reflected in more polite, responsive, and professional service delivery to cooperative members. In addition, administrative management became more organized, contributing to faster and more efficient services. This activity demonstrates that service quality training has a positive impact on improving cooperative service performance. The implications of this study suggest that continuous service training can foster a sustainable service-oriented culture and enhance member satisfaction, thereby strengthening the institutional capacity of village cooperatives

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

This study discusses the legal problems faced by tobacco farmers in Sukorejo Village, Kotaanyar District, Probolinggo Regency due to the closure of large tobacco warehouses that force them to depend on middlemen. This condition causes legal uncertainty, an imbalance in the bargaining position, and alleged violations of the principle of healthy business competition, thus having a direct impact on the economic sustainability of farmers. The focus of this research is to describe the practice of business competition and its impact on tobacco farmers and explain the form of legal protection from the perspective of business competition law and sharia economic law. The research method used is empirical law with a sociology approach to law and legislation, through observations, interviews, and documentation from farmers, middlemen, and factories. The results of the study show that there is dominance of middlemen in cooperation with large factories so that farmers lose freedom in determining prices. This condition does not reflect the principles of fairness and transparency in business competition. Legal protection is still weak because there is no regulation of the basic price or a definite buying and selling mechanism. In the perspective of sharia economic law, the practice violates the principles of al-adl (justice) and al-amanah (honesty). In conclusion, preventive legal protection is needed in the form of price regulation and the establishment of marketing cooperatives, as well as repressive protection through law enforcement against unfair business competition practices.

Social loans are an important tool for developing local economies, especially in remote areas such as rural areas. The Indonesian Village City Savings and Loan Cooperative (KSU) is one of the business entities that provides loan capital to its members. The purpose of this study is to determine the mechanism of social loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City and to determine the perspective of Islamic Economic Law on loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City. This research method uses a descriptive research type with a qualitative approach. Data collection was carried out through observation and interviews with the Management and members of the Savings and Loan Cooperative (KSU) of the Indonesian City Village. The results of the study show that first, the loan application procedure involves several steps such as becoming a member, filling out forms, completing documents and the approval stage. The maximum loan provision is 80% of the savings balance with a loan tenor of 12 months and 18 months. The payment system is made in installments through salary deductions and is subject to a 5% interest. For borrowing members who are late, there are no sanctions or fines but there is a time dispensation. Second, the loan application and management mechanism at the Multipurpose Cooperative has met sharia principles through transparent and structured governance, such as deductions from salary installments and a guarantee policy provided in the form of the amount of member savings balances. However, social loans at the Multipurpose Cooperative contain an element of benefit (profit) of 5%, which according to some scholars can be classified as usury because of the addition of value to the principal loan, even though the benefit is returned to members through the Business Result Remainder (SHU).

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

This research seeks to examine the policy of strengthening Micro, Small, and Medium Enterprises (MSMEs) via the Pejuang Muda initiative to boost local economic competitiveness in Surabaya City. The initiative showcases a partnership between local governments, universities, and communities, emphasizing capacity enhancement through mentoring, training, and digitalization of businesses. This study utilized a qualitative approach through a case study method. Data were gathered via thorough interviews with representatives from the Department of Cooperatives and MSMEs, Pejuang Muda participants, and supported business owners. The results indicate that the program notably enhanced managerial capabilities, product innovation, and market accessibility for MSMEs. Additionally, collaboration across sectors has enhanced the program’s sustainability and fostered a responsive local economic ecosystem to adjust to global market shifts. Nonetheless, obstacles persist in consistent policy and sustainable funding strategies. In general, the Pejuang Muda initiative exemplifies empowerment by merging social, educational, and economic principles within a local development framework centered on self-sufficiency and youth engagement. The research suggests implementing the program in additional areas with improved inter-agency collaboration, supportive policy measures, and fortified digital infrastructure to guarantee the ongoing sustainability of local economic development.

The implications of progressivism in learning serve as an essential foundation for building an educational process that fosters active, creative, adaptive, and innovative students in accordance with 21st-century competency demands. The progressive approach positions students at the center of the learning process through direct experience, deep exploration, collaboration, dialogue, experimentation, and problem-solving relevant to real-life contexts, ensuring that learning is not only focused on content mastery but also on the development of potential, character, independence, and higher-order thinking skills. This study employs a literature review method by examining primary and secondary sources on the principles of progressivism, active learning strategies, and their relation to the Merdeka Curriculum as a foundation for national educational transformation. The findings indicate that progressivism plays a significant role in shaping critical thinking, creativity, communication, collaboration, digital literacy, and initiative through the implementation of learning by doing, project-based learning, simulations, scientific experiments, reflective discussions, and technology integration that strengthens learner autonomy. This experience-based approach effectively supports students in constructing knowledge independently while enhancing confidence, responsibility, social awareness, and cooperative skills. However, its implementation still faces challenges such as passive learning culture, limited teacher competence in active methods, insufficient facilities, overloaded curriculum, psychosocial barriers, academic anxiety, and students’ low confidence in expressing opinions. These findings affirm that progressivism is highly relevant to educational reform in Indonesia; therefore, improving teacher competence, strengthening facilities, reinforcing policies, providing continuous support, and creating safe, democratic, inclusive, and supportive learning environments are essential to help students develop optimally as independent, creative, and innovative learners.

This study analyzes the implementation of the murabahah contract in resolving Non-Performing Financing (NPF) for micro-enterprises through collateral auction at the Bank Syariah Indonesia (BSI) Ahmad Yani Branch Office, Area Bandung Raya. The primary objective is to analyze the conformity of the auction process with comprehensive Sharia principles (fiqih muamalah), particularly focusing on the final stage of debt resolution. Employing a qualitative-descriptive method, data was gathered through literature review and direct interviews with personnel from the bank's collection and recovery department. The findings indicate that the NPF resolution procedure is conducted systematically and ethically, beginning with warnings, mediation, and intensive restructuring efforts, such as rescheduling and reconditioning, in line with the spirit of ta'awun and Fatwa DSN MUI No. 48/2005. The auction is only performed as a final, likuidatif resort when the customer is non-cooperative or entirely unable to pay after all 3R attempts have failed. Crucially, the process generally aligns with positive regulations and Sharia provisions, including the transparent process of Muzayyadah through KPKNL. Key aspects of Sharia compliance include the bank's commitment to returning any surplus funds from the collateral sale directly to the customer, thereby avoiding ghulul (fraudulent gain), and the provision of the option to waive the remaining debt for customers deemed genuinely unable to fulfill their obligations, in line with Fatwa DSN MUI No 47/DSN-MUI/II/2005. This research provides practical insights for Islamic financial institutions on balancing effectiveness in debt resolution with the imperative of comprehensive Sharia compliance and ethical transactional justice.

This study aims to analyze the implementation of the murabahah bil wakalah contract within Islamic financing institutions by examining procedural compliance, documentation quality, and the effectiveness of internal monitoring. A qualitative approach was applied using in-depth interviews, structured observations, and document analysis involving purposively selected informants. Data were analyzed using thematic analysis supported by data reduction, coding processes, source triangulation, and conclusion drawing. The findings indicate that the implementation of the contract generally aligns with sharia principles, although operational challenges persist, including inconsistent documentation, varied member understanding of wakalah procedures, and limitations in monitoring practices. Verification processes and margin determination have been properly executed, yet administrative governance requires strengthening to ensure alignment between procedural guidelines and real-world practice. The study highlights the importance of increasing sharia literacy and enhancing human resource capacity to improve efficiency and compliance in implementing murabahah bil wakalah within micro-level Islamic financial institutions.

This study aims to explore how Indonesia's auspicious legal framework supports the establishment and functionality of cooperatives and identify challenges to its implementation. Used in this study is a qualitative Systematic Literature Review (SLR), whose collection and review of literature were conducted through various academic sources with complementary legislation. The results of the research indicate that in spite of the existence of formal arrangements and rules for institutional factors and cooperative health assessments, field practice is weak due to lack of understanding, socialization, and effective supervision. Social and geographical diversity and legal limitations are also major concerns in the realization of adaptive and sustainable cooperatives. Therefore, the regulatory approach has to be reformed and the institutional strength of cooperatives increased to guarantee more effective functioning as well as in accordance with cooperative principles.

The agricultural sector plays a crucial role in supporting the livelihoods and economic stability of Indonesian society, particularly within the Pademawu community. Indonesia’s vast agrarian landscape and strong reliance on agriculture have shaped various local traditions and cooperative systems among farmers. One such system is the muzara’ah agreement, a form of agricultural profit-sharing partnership between landowners and cultivators. This research focuses on the implementation of the Paron La’as agreement, a traditional form of muzara’ah practiced by the Pademawu community, which reflects both economic cooperation and Islamic legal principles. The study employs a qualitative approach using a field research design to collect descriptive data through interviews, observation, and documentation. The findings reveal that the Paron La’as system is conducted in accordance with the principles of Islamic law governing muzara’ah contracts, particularly in terms of fairness, mutual consent, and proportional profit distribution between landowners and farmers. Moreover, the study highlights how this cooperative practice not only strengthens economic ties within the community but also preserves local wisdom and social harmony. Therefore, the Paron La’as model demonstrates an effective integration of Islamic economic values with traditional agricultural systems, serving as a sustainable example of community-based agricultural cooperation in Indonesia.

This study aims to analyze the influence of Good Corporate Governance (GCG) principles on the financial performance of Koperasi Pemasaran Trangsan Manunggal Jaya, including transparency, accountability, responsibility, independence, and fairness. Data were collected through questionnaires, observations, and literature studies involving 46 respondents knowledgeable about GCG implementation within the cooperative. The data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that transparency, accountability, and responsibility have a significant effect on financial performance, while independence and fairness do not. The regression model is statistically significant, with an R² value of 0.549, indicating that the independent variables explain 52.8% of the variation in financial performance, while the remaining 47.2% is influenced by other factors outside the model, such as work environment, company size, market competition, operational costs, and working capital

This research aims to analyze the governance forms implemented by the village government in the breakfast culinary tourism program to empower Micro, Small, and Medium Enterprises (MSMEs) in Punden Rejo Village, Tanjung Morawa District, Deli Serdang Regency. It explores the application of good governance principles in local economic development based on culinary tourism. Using a descriptive qualitative approach, the study collected data through in-depth interviews, observations, and documentation from village officials, MSME actors, and tourists. The study is guided by Sedarmayanti's principles of good governance, particularly participation and accountability, linked to MSME empowerment. The results reveal that the breakfast culinary tourism management has not been optimal. Accountability is weak, as the village government has not registered or mentored MSMEs in the tourism sector to obtain a Business Identification Number (NIB) from the local Cooperative and MSME Office. Additionally, there is a lack of reporting on tax deductions and minimal support for business capital and training, causing many MSMEs to cease operations. From a participatory perspective, the village government has not actively involved community institutions like Pokdarwis, PKK, and Karang Taruna in planning and implementing activities, resulting in weak social support for MSMEs. Overall, the management of breakfast culinary tourism in Punden Rejo Village has not optimally empowered MSMEs due to weak implementation of accountability and participation principles. The success of sustainable tourism depends on cooperation between the village government, MSMEs, and local institutions to build a participatory and accountable tourism management system.