Publication Search

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.

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 study explores the integration of customary law and government regulations in environmental protection, emphasizing the role of community perceptions in shaping effective legal frameworks. Marginal ecosystems, such as coastal areas, urban fringes, and sacred natural sites, often face vulnerability due to fragmented governance systems that fail to coordinate customary practices with formal legal structures. The research investigates how integrating local traditions and state regulations can enhance biodiversity conservation, improve community engagement, and ensure the long term sustainability of environmental management efforts. Findings reveal that when customary laws are formally recognized and incorporated into state regulations, they significantly enhance the legitimacy and effectiveness of conservation policies. Communities in regions like Bali, Indonesia, and Pacific Islands have shown that hybrid legal approaches, which respect traditional ecological knowledge, result in greater participation and trust in conservation activities. However, challenges such as administrative complexity, lack of standardized guidelines, and the need for adequate funding and support for community based governance hinder the full potential of this integration. The study highlights the importance of simplifying legal processes and fostering mutual understanding between customary practices and formal regulations to achieve successful ecosystem protection. This research emphasizes the need for policy reforms that ensure the inclusion of customary law in environmental governance frameworks, ultimately promoting a more inclusive, adaptive, and sustainable approach to managing marginal ecosystems.

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 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.

This research originated from a concern about the existence of villages that are factually underdeveloped, but aren't recognized as 3T (Terdepan, Tertinggal, dan Terdepan) regions in the national regulatory framework. This research was conducted in Kabupaten Banyumas, which consists of 301 villages, with several villages indicated to be underdeveloped. Through the analysis of secondary data from BPS, Dinsospermades, and Bappedalitbang Banyumas, this study took 6 sample villages to analyze in order to understand the pattern of underdevelopment that is not covered by the formal 3T status. The purpose of this study is to highlight the reality of de facto remote areas that aren’t administratively recognized as 3T areas, and therefore don't have access to special funding schemes, and to examine the potential for replication of 3T area policies that can be adapted in Kabupaten Banyumas, with adjustments to local characteristics. Using a qualitative approach based on in-depth interviews with village government officials, this research mapped the needs, barriers, and opportunities for more contextualized policy interventions. This research recommends the development of a planning and budgeting model based on local needs and a social justice approach in the distribution of development resources. Thus, Banyumas can become an alternative policy laboratory to address development inequality outside the formal framework of the 3T regions.  

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.

Educational transformation in the era of globalization and the Industrial Revolution 4.0 requires educational institutions not only to produce academically competent graduates but also individuals with entrepreneurial spirit, creativity, and adaptability. The high rate of educated unemployment indicates the need for alternative approaches, one of which is the implementation of an edupreneurial business model. This concept integrates entrepreneurial principles into educational management, emphasizing innovation, value creation, and sustainability. This study analyzes the application of business models in edupreneurship within formal educational institutions, covering conventional, digital, and social models. The findings indicate that edupreneurship enhances educational relevance, expands accessibility, and supports financial independence of institutions. Social edupreneurship is considered effective in promoting educational equity through socially impactful business models. The success of implementing an edupreneurial business model depends on continuous innovation, technological utilization, strategic partnerships, and diversification of funding sources. Therefore, edupreneurship is recommended as a visionary, adaptive, and sustainable strategy for educational transformation.

This study investigates the implementation of reasonable accommodations for students with special needs at SMP Negeri 32 Kota Tangerang. The research focuses on how inclusive education is operationalized within a public junior high school context to ensure equal educational opportunities for all learners, regardless of their physical, intellectual, or emotional differences. The central problem addressed concerns the extent to which inclusive policies and practices are effectively translated into tangible support systems for students with special needs. Accordingly, the primary objective of this study is to analyze the implementation process, challenges, and outcomes of reasonable accommodations in promoting inclusive learning environments. A qualitative research design was employed, utilizing data collection techniques such as observation, in-depth interviews with the principal, special education teachers, homeroom and subject teachers, as well as students with special needs, complemented by documentation analysis. The validity of the data was established through triangulation, encompassing processes of data reduction, data display, and conclusion drawing. The findings demonstrate that SMP Negeri 32 Kota Tangerang has successfully implemented reasonable accommodations supported by the BOSDA Inklusi program. This funding facilitates the provision of accessibility features—including ramps, guiding blocks, accessible toilets, and wheelchairs—alongside adaptive learning materials and teacher remuneration. Furthermore, systematic identification and assessment procedures are conducted regularly, and the curriculum is continuously adapted to meet individual learning needs. The school also organizes regular capacity-building programs for educators and staff. In addition, strong collaboration with the Tangerang City Government, the Difabel Mandiri Indonesia Foundation, and USAID Madani provides sustained technical assistance and monitoring.

Education has long been recognized as a primary determinant of economic progress and human development , yet in the context of a global economy characterized by rapid technological change and the sustainability imperative, the focus shifts from the mere quantity of investment to its effectiveness in fostering sustainable economic growth. Current education systems face significant challenges, including a persistent global "learning crisis" , governance inefficiencies , and a misalignment between curricula and the demands of the labor market, particularly the green and digital economies. Given that existing literature often treats education investment as a static input and fails to holistically integrate sustainability and governance into the optimization process , this conceptual article aims to bridge these theoretical and empirical gaps by proposing an integrated model for the optimization of education investment for sustainable economic growth. The method involves a conceptual analysis that synthesizes human capital theory , endogenous growth theory , and the economics of sustainability , emphasizing the roles of governance, innovation, and inclusivity as mediating factors. The key finding of the study indicates that optimization necessitates a paradigm shift from input-oriented budgeting toward an outcome-based investment framework that holistically balances three crucial dimensions: efficiency (maximizing learning outcomes) , equity (ensuring inclusive access) , and relevance (alignment with sustainability needs). The resulting policy implications are delineated across the Macro (fiscal integration and sustainability strategies through performance-based funding) , Meso (institutions transform into adaptive innovation centers) , and Micro (enhancement of reskilling, upskilling, and human capital capacity) levels; by achieving this alignment, education successfully transitions from a cost center to a strategic catalyst driving sustained prosperity.    

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 article analyzes the challenges and solutions surrounding funding for Early Childhood Education (ECE) institutions in Indonesia, with a particular focus on the high dependence on parental fees and the limited availability of external support. ECE plays a crucial role in supporting children’s development during their early years; however, many institutions struggle with financial instability due to inadequate and inconsistent funding sources. This study uses a literature review approach by synthesizing relevant books, journal articles, government regulations, and institutional reports to provide a comprehensive understanding of the funding landscape. Findings show that most ECE institutions rely heavily on parental contributions, causing financial vulnerability, limiting program development, and reducing access for low-income families. Government assistance through the Operational Education Assistance (BOP) remains insufficient and often delayed. Meanwhile, collaborations with the private sector, CSR programs, and community-based support are still minimal. Financial challenges negatively affect institutions’ ability to provide adequate facilities, ensure teacher welfare, and implement holistic-integrative learning programs. The study suggests several solutions, including strengthening financial management capacity, applying participatory budgeting, diversifying funding sources, and initiating creative economic programs such as school bazaars and community partnerships. These strategies are expected to improve sustainability and enhance the quality of ECE services in Indonesia.

Early Childhood Education (PAUD) honorary teachers in West Sumatra face serious welfare challenges, with incomes far below the Provincial Minimum Wage (UMP). This condition affects work motivation, limits access to professional development, and reduces the quality of early childhood education services. This study aims to analyze the current welfare conditions of PAUD honorary teachers, identify the factors contributing to low welfare, and offer strategic solutions involving the government, PAUD institutions, the community, and the teachers themselves. This research employed a literature review method by examining scientific journals, educational department reports, statistical data, government regulations, and supporting theories such as Human Capital and Work Motivation. The findings indicate that low welfare is caused by limited regional government budgets, reliance on parental fees, weak legal status of PAUD teachers, limited certification opportunities, and insufficient CSR and community support. Recommended solutions include increasing government funding, expanding ASN/PPPK recruitment opportunities, strengthening institutional management, collaborating with private sectors, and enhancing teacher competence through continuous training. In conclusion, improving the welfare of PAUD teachers is an urgent step to strengthen the quality of early childhood education services and support the achievement of national education goals from an early age.

Early Childhood Education (PAUD) plays a fundamental role in shaping children's character, moral values, and intellectual potential from an early age. However, many PAUD institutions in Indonesia still face serious challenges in management, where attention is focused more on operational sustainability than on improving educational quality. This study aims to describe the actual condition of PAUD institutions, analyze the causes of weak management, and identify the impact of operational orientation on educational quality. The method used is a literature study through analysis of various sources such as books, scientific journals, research reports, and government policies related to PAUD implementation. The results of the study indicate that weak management is caused by limited human resources, low managerial competence, minimal funding, weak planning, and a lack of supervision and community support. The impact is seen in the decline in educational quality and low public trust in PAUD institutions. Therefore, it is necessary to strengthen quality-based management that emphasizes improving educator competence, community involvement, effective management of infrastructure, utilization of educational technology, and implementation of continuous evaluation. Professional and adaptive PAUD management is key to realizing superior, high-quality institutions that are relevant to the developmental needs of early childhood in the modern era.

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.

Educational business incubation has become an important strategy for strengthening independence and innovation in elementary schools in the era of educational transformation. This approach allows schools to function not only as teaching institutions but also as centers for community-based economic and social empowerment. This study employs the Systematic Literature Review (SLR) method to analyze various scientific publications related to the implementation of educational business incubation, edupreneurship, and the strengthening of elementary school institutions. The findings indicate that educational business incubation programs can create alternative funding sources, expand opportunities for innovative learning, and reinforce a participatory culture within schools. Beyond financial aspects, business incubation also promotes cross-sector collaboration among schools, government, private sectors, and communities, thereby establishing a sustainable edupreneurship ecosystem. Through strategic and collaborative management, elementary schools can become independent, innovative institutions with high competitiveness in facing future educational challenges.

This study aims to analyze how the government policy of Mojokerto City is implemented to support the empowerment of shoe SMEs and to identify the factors influencing the success or failure of the policy. The method used in this research is a qualitative approach with data collection techniques through in-depth interviews, field observations, and documentation. Data was collected from shoe SMEs, relevant government officials, and supporting institutions. Data analysis was conducted using Edwards III's public policy implementation theory, which includes four indicators: communication, bureaucratic structure, resources, and implementer disposition. The findings of this study show that although the policy for empowering shoe SMEs has had a positive impact in several areas, such as improving product quality and marketing awareness, there are still barriers in terms of inter-institutional coordination, access to funding, and human resource quality. The conclusion of this study is that the implementation of the shoe SME empowerment policy in Mojokerto City can succeed with improvements in more effective communication, better coordination between institutions, and strengthening the resources needed by SMEs. Recommendations for the local government include simplifying administrative procedures, increasing access to funding, and enhancing entrepreneurship training relevant to the needs of shoe SMEs. Therefore, this policy is expected to have a greater impact on competitiveness and the local economy.

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

Forgiveness is a challenging process that requires effort and mental streangth as it inovoles complex emotions influenced by external factors. Some group may act harmfully due to unresolved past grievances. While many religious teach selflessness and geniune forgiveness, people often forgive without real intent, wich can lead to continude unhappiness. Studies show that forgiveness can enhance mental helath by reducing feelings like anger and anxiety. Islamic teachings higlight forgiveness’s role in personal and social well-being, lingking it to rewards from Allah and happiness. The study uses the Scopus and PubMed database to analyze research on forgiveness in psychology from 2020to 2025. A total of 2,136 articles on this topic were found. The research offers insights for policymakers and emphasizes the importance of international partnerships for further studies in this area. It also aims to assess research quality, guiding future policies and funding. Overall, this bibliometric analysis effectively identifies research gaps in the field.