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This article proposes wasathiyah—a balanced Islamic ethic grounded in the maqasid al-shari‘ah—as a practical framework for East–West civilizational dialogue. It critiques “clash of civilizations” narratives for reducing cross-cultural relations to identity antagonism, while historical experience points to more complex patterns of exchange, negotiation, and mutual correction. By using maqasid as a normative compass, dialogue is oriented toward publicly verifiable aims: safeguarding human dignity, advancing justice, protecting reason and knowledge, strengthening social cohesion, and promoting sustainable governance. The discussion draws on Nahdlatul Ulama’s tradition of Aswaja An-Nahdliyah and contemporary discourse on fiqh al-hadlarah (civilizational jurisprudence) to formulate an indicator matrix across key domains—education, law and human rights, economy, media, and emerging technologies (including AI)—along with a 3–5 year implementation roadmap and risk-mitigation strategies. The article concludes by highlighting implications for Islamic education, particularly academic integrity, digital-ethical literacy, and interdisciplinary projects oriented to the public good (maslahah).

This study analyzes the implementation of Integrated Reporting (IR) in Indonesia based on the International Integrated Reporting Council (IIRC) framework, aiming to evaluate the trends in IR adoption over the past three years and assess the extent to which companies in Indonesia have aligned their reporting practices with IIRC standards. Using content analysis and one-way repeated measures ANOVA, this research examines integrated annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period, measuring the quality of IR implementation through a checklist derived from the International Integrated Reporting Framework (IIRF). The findings reveal that IR practices in Indonesia have significantly improved over time, with key dimensions experiencing notable enhancements, including stakeholder relationship, consistency and comparability, operating context, risk, governance, and performance, critical indicators for ensuring transparency and effectiveness in integrated reporting. Furthermore, this study contributes to the development of a matrix or quality checklist for IR, based on a normative interpretation of the IIRF, providing valuable insights into IR implementation in emerging markets, particularly Indonesia, which serves as an interesting case study since previous research has primarily focused on IR adoption in developed regions such as Europe and South Africa. Practically, this study emphasizes the importance for companies to enhance their IR reporting quality by focusing on aspects such as strategic focus and future orientation, connectivity, consistency, reliability, and comparability, thereby ensuring more transparent, accountable, and globally aligned financial and non-financial reporting practices.

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

The cost of funds ratio is a matrix used to carry out analysis in financial reports to evaluate banking financial performance by connecting various factors that influence the cost of funds ratio. Financial ratio analysis is part of business analysis that assesses a company's prospects and risks. Cost of funds ratio analysis describes the relationship between the amount of money and the company's burden in managing these finances to increase profitability. Cost of funds ratio analysis method. Research was conducted to identify information related to cost of funds ratio analysis in banking. The research results show the significant impact of financial ratio analysis on the financial performance of banking companies in Indonesia. Suggestions include increasing LDR, reducing NPL, controlling operational costs, and improving customer service. It is also recommended that the banking industry be able to reduce the cost of funds ratio regularly to improve its financial performance.