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This study aims to analyze the role of the Regional Disaster Management Agency (BPBD) of East Flores Regency in managing the eruption disaster of Mount Lewotobi Laki-Laki during the pre-disaster, emergency response, and post-disaster phases. The study employed a descriptive qualitative method involving 18 informants from BPBD and affected communities in Wulanggitang and Ile Bura Sub-districts. Data were collected through observation, interviews, and documentation. The findings show that during the pre-disaster phase, BPBD implemented preparedness measures through disaster-prone area mapping, the establishment of Disaster Preparedness Teams and Disaster-Resilient Villages, public outreach, and the use of local wisdom. However, outdated contingency plans, limited early warning systems, weak relocation efforts, and low public awareness contributed to panic and casualties during the eruption. In the emergency response phase, BPBD successfully coordinated evacuation efforts, established emergency posts, and distributed logistics effectively. Nevertheless, displaced communities experienced discomfort due to prolonged emergency conditions and limited fulfillment of basic needs in temporary shelters. In the post-disaster phase, BPBD conducted rehabilitation and reconstruction through transportation recovery, trauma healing programs, and permanent housing development based on the Rehabilitation and Reconstruction Plan (R3P). However, limited funding and delays in reconstruction processes remained major challenges. Therefore, improving coordination, institutional capacity, disaster communication, and community participation is essential for effective disaster management.

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings to shareholders in the form of cash, assets, or other forms. Dividend policy is a policy for sharing company profits with shareholders, which is announced in the form of dividends and retained earnings for the benefit of company growth. The proportion of dividends distributed to shareholders depends on the company's profitability and dividend policy. The percentage of profits distributed to shareholders in the form of dividends is called the Dividend Payout Ratio.Differences in calculations in determining financial ratios in banking companies are an interesting focus in this study. The study results show quite significant results between financial ratios and managers' decisions in making dividend policy decisions. In the future, the results of this study are expected to be a consideration and reference for investors who want to enter the world of investment, especially in the banking sector.

The Indonesian capital market has become a vital pillar of the national economy, providing opportunities for companies to obtain funding while simultaneously providing an investment vehicle for the wider community. In this context, stocks are the most sought-after instrument due to the potential returns they offer. However, stock investment is constantly faced with uncertainty, with fluctuating stock prices often presenting challenges for investors, especially those without a thorough understanding of the company's fundamental performance. An interesting phenomenon, the starting point of this research, is the quite extreme price movements of BIPI shares over the past decade. From 2015 to 2021, BIPI's share price remained stagnant at Rp 50 per share, a condition often referred to by market participants as "gocap" (goat capit). This condition reflects low investor interest in the company's shares, possibly due to high risk perceptions or unconvincing fundamental performance.

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

Taxpayer compliance is a key factor in optimizing state revenue, given that taxes are the primary source of funding for various national development programs. However, in practice, Indonesia still faces various challenges in improving taxpayer compliance, particularly among individual taxpayers, as indicated by the persistent gap between the number of registered taxpayers and those actively fulfilling their tax obligations. This situation indicates that increasing compliance does not solely depend on existing policies but is also influenced by various other internal and external factors. This study aims to analyze the factors influencing individual taxpayer compliance through a literature review approach, focusing on tax literacy, the use of information technology, and the implementation of the CoreTax Administration System (CTAS). The method used is to examine and synthesize various relevant previous studies to gain a more comprehensive understanding. The results of the study indicate that tax literacy plays a significant role in increasing taxpayer understanding and awareness, the use of information technology can provide convenience, efficiency, and accessibility in the tax process, while the implementation of CTAS contributes to increasing transparency and data integration within the tax administration system. Overall, these three aspects are interrelated and play a role in forming a more effective tax ecosystem in encouraging optimal and sustainable improvements in taxpayer compliance.

Indonesia’s Oil and gas project construction continue face challenges notably delays that lead to underperformance. This study tries to describe the factors that causing delays in EPC oil and gas project in Indonesia from project management view. Started by overall study on cause of delays in construction worldwide, thus phenomenon on neighboring country (Malaysia) where Indonesian workers involved, then study continues with factors in Indonesia as overall, and include specific project which are South Sumatera and Sumbawa. Three main factors are always present in the cause of delays in EPC Project in Indonesia namely; contractor’s financial problem in funding the project, poor project planning and estimation leads to unrealistic determination of the duration, and ineffective change management by owner in project showed in resolving contract dispute, requirement changes, and dispute in understanding in contract articles. These factors are clearly present in EPC projects in Indonesia as main contributor in project delays together with two additional factors namely legal awareness and social community problems.

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.

This study explores strategies for mobilizing financial resources and multi-stakeholder participation in Islamic education financing to achieve institutional financial independence. The research was conducted at SMA Muhammadiyah 5 Yogyakarta, a private Islamic secondary school implementing a financing model based on Sharia values and Total Quality Management (TQM) principles. A qualitative case study approach was employed, utilizing primary data from in-depth interviews with school administrators and observations of financial management practices, as well as secondary data from budget plans, government funding reports, and cooperation documents with philanthropic institutions. Data were analyzed using an interactive model involving data reduction, data presentation, and inductive conclusion drawing. The findings reveal that financial independence is strengthened through diversified funding sources, including government support, parental contributions, Islamic philanthropy, and school-based business units. Transparency and accountability are maintained through open financial reporting and stakeholder involvement. The study highlights that integrated Islamic education financing aligned with Sharia values and TQM enhances institutional sustainability, educational quality, and organizational competitiveness.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, especially in Bantul Regency, where they significantly contribute to the Gross Regional Product(GRDP) and job creation. Despite a rise in MSMEs numbers from 2021 to 2024, their long-term viability is hindered by issues like insufficient funding, inadequate accounting skills, and underutilization of e-commerce platforms. This research investigates how businesses, accounting knowledge, and e-commerce adoption impact MSME sustainability in Bantul Regency. Employing a quantitative method, it collected primary data via questionnaires from 100 MSME operators selected through purposive sampling. Analysis involved multiple linear regression. Findings indicated that business capital had no significant influence on sustainability, while accounting knowledge and e-commerce use positively and significantly boosted it. The R2 value of 29% show that these factors collectively explain 29% of MSME sustainability variance, with the remaining 71% attributed to external variables. The study highlights the need to enchane accounting education and digital tools to boost MSME competitiveness and resilience.

This research was conducted with the aim of analyzing and finding out about the empowerment of orphans at LAZNAS PPPA Daarul Qur'an Lampung through Islamic philanthropy-based educational funding. The approach used in this research is descriptive qualitative, using a case study method. The data collection process involved observation, interviews, and document review. Data analysis included data collection, data reduction, data presentation, and conclusion drawing, as well as data validation through triangulation. This study revealed that educational funding rooted in Islamic philanthropy at LAZNAS PPPA Daarul Qur'an Lampung includes budget revenues and expenditures with allocations prepared at the beginning of each year. The expenditure period can be tracked through the LAZNAS PPPA Daarul Qur'an Lampung online system. Distribution efforts include eliminating educational costs for orphans, providing basic necessities, distributing Mushabs for orphaned students who memorize the Qur'an, and supporting orphans. The evaluation of Islamic philanthropy-based education funding at LAZNAS PPPA Daarul Qur'an Lampung involved an analysis that showed that the role of the nadzir (manager) remains limited. All responsibilities and functions of the nadzir, particularly those of branch heads and fundraisers, are aimed at improving management. Furthermore, accountability is a factor taken into account when drafting the budget for the upcoming period.

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

The Sustainable Development Goals (SDGs) are a global agenda that emphasizes the importance of balancing economic growth, social justice, and environmental sustainability. In Indonesia, the primary challenge in achieving the Sustainable Development Goals (SDGs) lies in the limited financing of sustainable development projects. Sukuk, particularly green sukuk, is a sharia-compliant financial instrument with the potential to provide an alternative solution to support funding for environmentally friendly projects and green infrastructure. This study aims to analyze the role of sukuk in financing sustainable development, identify its potential and implementation challenges, and compare it with other national financial instruments. This study employed a library research method through a literature review of books, scientific journals, articles, and empirical data related to sukuk development. The results show that demand for sukuk is increasing compared to conventional bonds and provides a competitive financing alternative based on sharia principles. However, its implementation still faces obstacles such as financial literacy, regulatory readiness, market liquidity, and limited institutional coordination. Strengthening regulations and stakeholder collaboration are necessary for sukuk to effectively support the achievement of the Sustainable Development Goals (SDGs).

This study aims to analyze the Critical Success Factors (CSF) in implementing the Village Information System (SID) in Muaro Pijoan Village, as part of the broader e-government initiative at the village level. The research employs a descriptive qualitative approach, utilizing interviews, observations, and documentation as data collection methods. The results of the study indicate that the implementation of SID has not been fully optimized due to several key challenges, including limited human resources, inadequate technological infrastructure, insufficient funding, and low community participation. Among these, the most influential factors for the success of SID are the capacity of human resources and the level of support from the local government. The study highlights the importance of improving government policies, enhancing the skills and competencies of human resources, and ensuring that specific budgets are allocated to sustain SID management. Furthermore, the findings suggest that improving the involvement of the community in the SID process is crucial for fostering transparency, accountability, and better governance at the village level. This research provides valuable insights into the necessary steps to improve the implementation of SID and contributes to the understanding of e-government success factors in rural areas.

The aim of Community Service Activities is to implement one of the Tri Darmas of Higher Education. Apart from that, it is hoped that with community service, the existence of universities can make a major contribution to the development and application of science to society. The methods used in this Community Service are expository, namely conveying material verbally and inquiry, namely learning that emphasizes critical and analytical thinking processes related to financial management skills, namely Strengthening Financial Governance for MSME Funding (Practical and Innovative Approach) in Kp. Ciwindu Village Ciwarna District. Mancak, Serang Regency. The results of community service obtained are increasing knowledge regarding the management of preparing financial reports and funding for MSMEs located at Kp. Ciwindu, Ciwarna Village, Kec. Mancak, Serang Regency, Banten Province. It is hoped that this training for the community will be able to prepare financial reports practically and increase financial literacy in the village environment.

This study investigates the impact of equity crowdfunding on significant infrastructure projects in Indonesia, with a focus on those that fall under the regulatory framework outlined in POJK No. 37/POJK.04/2018. It addresses the following research question: How does equity crowdfunding contribute to Indonesia's infrastructure financing? Its narrow focus on the use of crowdfunding for infrastructure fills a gap in the literature, which often lacks empirical research unique to Indonesia. Using a mixed-method approach that combines qualitative insights from stakeholder interviews with quantitative analysis of crowdfunding data, the study finds that although equity crowdfunding has the potential to mobilize capital for infrastructure, obstacles include investor protection, regulatory compliance, and project scalability. The study emphasizes the crucial role of regulatory frameworks and specially designed financial products in determining the outcomes of crowdfunding. In the end, the study recommends changing policy to create an atmosphere that is favorable to crowdfunding, improving financial, and aiding Indonesia's sustainable development goals.

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management

Development financing systems in various developing countries, including Indonesia, have been tested by repeated global crises, such as the 2008 financial crisis, the COVID-19 pandemic, and geopolitical tensions since 2020. The economy is highly dependent on external funding, such as foreign loans and foreign direct investment (FDI), making it vulnerable to disruptions and uncertainty in capital flows. This article examines the strategic role of domestic savings as a stabilizer in maintaining the resilience of development financing using a desk study approach. The literature review shows that mobilizing domestic savings through conventional and Islamic financial institutions is crucial for encouraging long-term investment, reducing dependence on external financing, and strengthening national fiscal independence. In the Islamic economy, the rise of yield-based savings instruments, productive waqf, and retail sukuk has helped expand a stable and equitable domestic funding base. Furthermore, this article finds that digital transformation, fiscal incentive policies, and financial literacy are key to increasing public participation in productive savings. Therefore, increasing domestic savings is an economic tool and a national defense strategy in facing ongoing global crises.

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

This study examines the Green Village Movement as a form of community empowerment in environmental conservation at Jl. Sosro Gg. Amban, Bandar Selamat Subdistrict. The increasing environmental degradation has encouraged local community-based initiatives to sustain environmental preservation. The Green Village Movement integrates active participation of residents in activities such as greening, waste management, and natural resource conservation through a bottom-up approach. This research employs a descriptive qualitative method with data collected through interviews, participatory observation, and document studies. The results indicate that the movement effectively empowers the community to actively maintain cleanliness and environmental beauty, while enhancing social solidarity. Despite challenges such as limited funding and awareness, the Green Village Movement positively impacts environmental quality and social life. This study concludes that the community empowerment model based on the Green Village Movement can be replicated as an effective sustainable rural development strategy.