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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.

The development of digital technology in the Society 5.0 era presents both challenges and opportunities in history teaching, particularly regarding teachers’ ability to integrate technology and adapt to changes in students’ learning styles. This study aims to analyse the challenges faced by teachers and the strategies employed in digital-based history teaching. The method used is a Systematic Literature Review (SLR) employing the PRISMA approach, involving the stages of identification, screening, eligibility assessment, and inclusion of scientific articles published between 2020 and 2025. From the selection process, 25 relevant articles were identified for qualitative descriptive analysis. The findings indicate that teachers’ digital literacy levels remain at a moderate level and are unevenly distributed, thereby affecting the sub-optimal integration of technology into teaching. Furthermore, changes in students’ learning styles which are increasingly technology-oriented require more interactive and contextual pedagogical innovations. On the other hand, the use of digital media has proven capable of enhancing student motivation and learning outcomes, although this is still hindered by limitations in infrastructure and teachers’ technical competencies. The abundance of historical information on the internet also poses challenges regarding the validity of sources, thus necessitating the strengthening of digital literacy and critical thinking. The implications of this research underscore the importance of the ongoing development of teachers’ digital skills, the improvement of educational facilities, and the implementation of innovative teaching models to ensure that history teaching becomes more relevant and effective, and is capable of fostering critical thinking skills in pupils in the digital age.

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.

The transformation of payment systems from cash to digital through the Quick Response Code Indonesian Standard (QRIS) is part of financial transaction modernization in Indonesia. This transformation has begun among Micro, Small, and Medium Enterprises (MSMEs) in the Baduy community, particularly in Baduy Luar, which has higher interaction with external communities. However, the adoption of digital payment systems has not been fully supported by adequate financial management capabilities. This community service activity aims to identify the transformation process of payment systems and describe the financial literacy conditions of Baduy MSMEs. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that some MSMEs have adopted QRIS through Bank BRI as an alternative payment method alongside cash and have utilized social media such as TikTok Live and Instagram for product marketing. The main sources of income include handicrafts, traditional clothing, accessories, and food products. However, financial management practices remain simple and lack systematic recording. This indicates improved financial inclusion but not yet accompanied by adequate financial behavior. Therefore, strengthening financial literacy is essential to support sustainable financial modernization in the Baduy community.

Diaspora remittances are a major and relatively stable external financing source for underdeveloped and developing countries, often surpassing aid and foreign direct investment. Drawing on a narrative review of recent empirical studies, meta-analyses, and country cases, this paper examines how remittances contribute to sustainable finance by affecting economic growth, poverty and inequality, financial inclusion, and environmental outcomes. The evidence shows that remittances generally reduce poverty and enhance financial inclusion, while their growth and environmental impacts are heterogeneous and depend on factors such as financial development, human capital, and institutional quality. The paper argues that targeted policies lowering transaction costs, strengthening and digitizing financial systems, and designing instruments to channel remittances into productive and green investments are essential to fully integrating remittances into national sustainable finance and development strategies.

This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.

The financial performance of MSMEs is the result of a business's success in sustaining itself thru financial management. This research aims to provide information on the impact of financial literacy, payment gateways, and financial inclusion on the financial performance of MSMEs. This investigative activity involves two types of variables: independent variables consisting of financial literacy, payment gateways, and financial inclusion, while the financial performance of MSMEs is the dependent variable. Food and beverage MSMEs under the auspices of Rumah BUMN are the study population, totaling 337. The method for determining the sample size was determined using Slovin's formula, and sampling was conducted using specific criteria, resulting in a sample size of 77 respondents. The data analysis technique involves multiple linear regression analysis. This research activity found that each of the variables used, namely financial literacy, payment gateway, and financial inclusion, has a significant positive impact on the financial performance of MSMEs. The coefficient of determination shows that 91.3% of the variables of financial literacy, payment gateway, and financial inclusion are able to explain the financial performance variable of MSMEs.

Financial literacy is an essential aspect in supporting community financial management, particularly in rural and indigenous communities such as Kanekes Village (Baduy). Although the community has begun to access financial services and digital technology, their ability to manage finances remains limited. Therefore, this community service activity aims to identify the level of financial literacy and to encourage public awareness of better financial management. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that the community, especially in Baduy Luar, has utilized social media such as TikTok Live and Instagram for product marketing and has adopted digital payment systems such as QRIS through Bank BRI, although cash transactions still dominate. The main sources of income come from micro-enterprises based on local potential, including handicrafts, traditional clothing, accessories, and food products. However, the community generally lacks financial recording practices and structured financial planning, causing income to be directly spent on daily needs. The activity also indicates the emergence of initial awareness regarding financial management and highlights the role of youth as local leaders in adopting digital technology. Therefore, strengthening financial literacy is crucial to improving financial behavior and supporting sustainable economic transformation within the community.

This study aims to analyze the influence of the work environment on employee productivity at PT Harmoni Reka Cipta. The research employs a descriptive c method using Spradley’s approach, which includes place, actor, and situation. Informants were selected based on inclusion and exclusion criteria, resulting in one key informant and four main informants relevant to the data requirements. Data were collected through in-depth interviews and field observations. The research findings, based on NVIVO analysis visualized through a word cloud, indicate that the most dominant aspect in discussions of the work environment is workplace facilities, followed by work relations, work atmosphere, and operational constraints. Interviews revealed that lighting and coworker relationships are generally in good condition; however, challenges remain, including limited workspace, insufficient facilities, and suboptimal air circulation, especially in the production area. These conditions affect employee comfort, focus, and work effectiveness. NVIVO results related to productivity show that quantity, quality, and timeliness are influenced by a work environment that is not yet fully supportive. Some delays occur due to high production intensity, heavy workloads, and inadequate facilities. This study concludes that improving facilities, reorganizing workspace layouts, and enhancing physical comfort are necessary to support optimal employee productivity

This community service project aims to accentuate inclusive values among the youth of Tanjung Dapura, Makassar City, to strengthen social cohesion in a heterogeneous urban environment. The implementation methods included team consolidation, material preparation, and strategic coordination with local government authorities. The core activities were conducted through participatory counseling and Focus Group Discussions (FGD) to independently analyze social exclusion challenges. The materials focused on the importance of respecting diversity and the strategic role of youth as inclusive agents of change. The results indicated a significant increase in participants' understanding of inclusion literacy and their ability to formulate creative solutions for local discrimination issues. Evaluation through observation and reflection confirmed a paradigm shift among the youth from passive tolerance toward active participation in embracing differences. This project concludes that the synergy between critical education and collaborative dialogue successfully transforms youth into resilient pillars of social harmony. The accentuation of these inclusive values is expected to become the foundation for a more just and sustainable coastal community in Makassar.

The healthcare sector is increasingly confronted with a VUCA environment (Volatility, Uncertainty, Complexity, and Ambiguity), requiring hospitals to adopt adaptive, resilient, and innovative strategies. This study aims to systematically review the evidence on smart hospital strategies in responding to uncertainty, particularly in improving service quality, operational efficiency, and patient satisfaction. A systematic literature review was conducted using major academic databases, including Scopus-indexed sources, Google Scholar, and Semantic Scholar, covering publications from 2020 to 2026. Articles were selected based on predefined inclusion criteria focusing on hospital management strategies in dynamic and uncertain environments. A total of 10–15 relevant studies were included and analyzed using thematic synthesis. The findings indicate that key strategies in addressing VUCA challenges include digital transformation (e.g., electronic medical records and telemedicine), adaptive and transformational leadership, agile management approaches, and patient-centered care. Digital technologies significantly improve efficiency and decision-making processes, while agile and adaptive leadership enhances organizational responsiveness and resilience. However, several studies highlight that technological advancement alone is insufficient without integrating humanistic values such as empathy, communication, and trust. In conclusion, the most effective hospital strategies in a VUCA world are those that integrate technological innovation with human-centered care. Hospitals must develop flexible, data-driven, and patient-oriented systems to ensure sustainability and competitiveness in uncertain environments. Future research should focus on longitudinal and experimental designs to strengthen causal evidence and explore the integration of digital systems with humanistic healthcare values.

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).

People with visual impairment face barriers in cash transactions, particularly in identifying banknote denominations and verifying authenticity, which can reduce independence and increase vulnerability to fraud. This issue is also closely linked to the financial inclusion agenda, as access to reliable information on the value and authenticity of cash is a prerequisite for safe transactions among vulnerable groups. This community service program aimed to improve users’ competence through individualized, home-visit–based education and mentoring on an optical–UV sensor–based banknote denomination and authenticity detector with audio feedback. The program was implemented in collaboration with the Kebumen branches of PERTUNI and ITMI from October to December 2025. The intervention stages included an initial needs assessment, structured training using a concise module, hands-on practice through transaction scenarios, and follow-up mentoring. Evaluation employed a pre–post knowledge test, a practical performance checklist, and a usability questionnaire. Results indicated that the mean knowledge score increased from 55.1 to 80.7, and the success rate of denomination identification improved from 60.7% to 90.0%. This approach is relevant as an individualized mentoring model for blind communities when group-based training is difficult to implement.

This study aims to analyze how the TikTok and Instagram Reels algorithms play a role in the distribution of multimedia content and their implications for content visibility, user engagement, and digital marketing practices. The research method used is a qualitative approach through a Systematic Literature Review by analyzing articles from accredited national journals and reputable international journals published in the period 2020-2025. The literature search process was carried out systematically through openly accessible scientific databases, then selected using inclusion and exclusion criteria to ensure the relevance and quality of the sources. The research findings show that the TikTok and Instagram Reels algorithms both rely on analysis of user behavior, initial engagement levels, and the characteristics of short-form audiovisual content in determining content distribution. TikTok emphasizes an interest-based recommendation system that allows content from new creators to gain broad reach, while Instagram Reels combines algorithmic recommendations with established social networks. The implications of this study emphasize that understanding the mechanics of algorithms is a strategic factor for content creators, business actors, and digital marketing practitioners in designing effective, adaptive, and sustainable multimedia content distribution strategies.

This paper examines how Somaliland’s liberalized, privately led telecommunications sector, once a state monopoly and now dominated by local firms, has become a driver of economic growth, financial inclusion, and infrastructure development, with Telesom as the leading example. Drawing on sectoral history, market composition, and coverage data, the study shows how Telesom and its competitors have built nationwide networks, delivered low-cost services, and enabled mobile money-based financial services in the context of weak formal banking. Focusing on Telesom’s ZAAD platform, the paper analyzes its ecosystem business model (salary payments, merchant networks, and high-frequency transactions), its contribution to financial inclusion, and its alignment with international anti–money laundering and customer due diligence standards. At the same time, it identifies ethical and prudential gaps, especially the absence of formal deposit protection, limited transparency in financial reporting and taxation, and the lack of an independent telecommunications regulator, which pose risks to consumers and systemic stability. Overall, the paper argues that Telesom illustrates how sustainable finance in telecommunications can combine innovation, inclusion, and profitability, provided that stronger governance, disclosure, and consumer protection frameworks are implemented to secure long-term sector resilience. 

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Boyolali Regency. However, this contribution has not been fully matched by adequate human resources (HR). The main problem in this study is the still low capacity of MSMEs' human resources, particularly in aspects of managerial skills, digital literacy, and adaptability to changes in the business environment, which impact business performance. This study aims to analyze human resource development strategies implemented in the MSME context and examine the impact of these strategies on improving MSME performance in Boyolali Regency. The research method used is a Systematic Literature Review (SLR) with a content analysis approach to relevant scientific literature from the past five years. The research process includes determining inclusion and exclusion criteria, searching for literature sources, thematic coding, and synthesizing research findings. The results show that effective HR development strategies can be grouped into three main aspects: skills training, marketing digitalization, and cross-sector collaboration. These three strategies have been proven to contribute positively to improving MSME competency, operational efficiency, market expansion, and business competitiveness. Thus, human resource development is a key factor in driving sustainable improvement in MSME performance, particularly in facing the challenges of digital transformation and increasingly complex economic competition.

Posyandu (Integrated Health Post) is a community based health center that demonstrates community participation in health development. Posyandu provides a variety of integrated services, including family planning, maternal and child health (MCH), nutrition, immunization, and diarrhea management, all implemented simultaneously. Posyandu is also included in the Community-Based Health Efforts (UKBM) and is part of the Village Public Health Institution's activities. This study aims to analyze factors influencing mothers' visits to Posyandu by toddlers. The research method used was a literature review, examining ten relevant scientific articles. The article search was conducted through Google Scholar and Garuda databases, with the inclusion criteria being Indonesian-language articles published within the last five years (2021–2025). The study results indicate that factors influencing mothers' visits to Posyandu include knowledge, attitudes, education, employment, family support, the role of cadres, and access to health services. These findings emphasize the importance of strengthening the role of cadres and family support in increasing Posyandu visits.

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.

With financial inclusion acting as a moderator, the goal of this study is to examine how financial technology use and financial literacy impact microbusiness performance. Microbusinesses in Bandar Lampung City's food and beverage industry serve as the research subjects. This study employs a quantitative approach, using questionnaires to collect primary data from microenterprises. Purposeful sampling was used to choose 203 microbusinesses that met the research criteria. SPSS was utilized to analyze the data using multiple linear regression and Moderated Regression Analysis (MRA). The study's conclusions imply that the use of financial technology has an effect on microenterprises' performance. Additionally, it has been shown that financial literacy affects microenterprise performance. The findings show that key components in increasing microbusiness performance are the use of financial technology and the entrepreneur's capacity to supervise and make financial decisions. However, the test results indicate that financial inclusion cannot boost the impact of financial technology and financial expertise on microbusiness performance. This implies that the influence of financial technology and financial knowledge on business success is not necessarily enhanced by having access to financial services. It also shows that a key factor in increasing the success of microbusinesses is the characteristics of the entrepreneur. The research's objectives are to assist important stakeholders in creating plans for microenterprise growth, as well as to assist microenterprise actors in improving their financial literacy and utilizing financial technology to its fullest.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the regional economy, including in Tatanga District and Nunu Village, Palu City. However, many MSME actors in these areas still face fundamental challenges such as low financial literacy, limited access to capital, and insufficient use of digital technology in business management. These limitations lead to weak financial record-keeping, poor cash flow management, and inadequate readiness to meet bankability requirements when applying for financing from formal financial institutions. This community service program was designed to improve the understanding and practical skills of MSME actors through financial literacy socialization, financial inclusion education, capital training in collaboration with financial institutions, and training in simple financial record preparation. The program was implemented using needs assessments through observation, structured material delivery, interactive discussions, hands-on transaction recording practice, and learning evaluations through pretests and posttests. The results show a significant improvement in participants’ competencies. Average scores for financial literacy and inclusion increased from 48% to 89%, indicating better understanding of cash flow management, transaction recording, and the use of digital financial services such as QRIS and mobile banking. Furthermore, participants’ understanding of capital access improved from 51% to 92%, particularly regarding financing procedures, business eligibility requirements, and the importance of financial statements in loan applications. Overall, the program effectively strengthened MSME capacity to manage businesses in a more structured, adaptive, and professional manner, supporting MSME independence and long-term business sustainability in Tatanga District and Nunu Village.