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This study aims to analyze the proportion and distribution of the Community Empowerment budget in the APBKal of Kalurahan Sitimulyo for the 2026 fiscal year and evaluate its alignment with inclusive development principles. The study employs a descriptive quantitative approach using APBKal documents, supported by limited interviews and observations. The results show that the allocation for community empowerment accounts for only 4.63% of total village expenditure, with an uneven distribution dominated by agriculture, livestock, and industrial sectors. Meanwhile, areas related to inclusivity, such as women’s empowerment, child protection, and MSMEs, receive relatively small portions. This indicates that budgeting remains oriented toward production-based economic sectors, and the principles of equity and inclusiveness have not been proportionally reflected. Although it refers to SDGs Desa and gender mainstreaming principles, their implementation still requires strengthening.

This study examines the implementation of Islamic business ethics in e-commerce transactions, with a specific focus on the Shopee platform. The research is motivated by the increasing growth of digital commerce accompanied by various ethical issues such as product misrepresentation, lack of transparency, and weak accountability of sellers. The objective of this study is to analyze how ethical principles, including honesty, fairness, and responsibility, are applied in online transactions. This research employs a qualitative approach using a systematic literature review method by analyzing 20 relevant scholarly articles published between 2020 and 2026. The findings reveal that although the platform provides adequate transactional systems, ethical violations are still prevalent, primarily due to information asymmetry between sellers and consumers. Trust emerges as the most influential factor in purchasing decisions, while perceived risk and security play supporting roles in shaping consumer behavior. Additionally, economic incentives such as promotions often override ethical considerations in influencing consumer decisions. The study implies that strengthening ethical enforcement, enhancing platform supervision, and improving consumer digital literacy are essential to ensure a sustainable and trustworthy e-commerce ecosystem.

An abstranct is a brief summary of a research article, The development of Islamic banking in Indonesia has shown significant growth, particularly through the implementation of murabahah contracts in financing at Sharia Rural Banks (BPRS). Murabahah is one of the most widely used financing products due to its relatively simple mechanism and ease of understanding by the public. This study aims to analyze the implementation of murabahah contracts in financing at BPRS Alwadiah Tasikmalaya, including the stages of implementation, compliance with sharia principles, and the challenges encountered. The research method used is a qualitative approach with a descriptive method. Data collection techniques include observation, interviews, and documentation involving relevant parties at BPRS Alwadiah Tasikmalaya. The results indicate that the implementation of murabahah financing has been carried out systematically, starting from the financing application process, feasibility analysis, purchase of goods by the bank, execution of the contract, and installment payments. In general, the implementation is in accordance with sharia principles, such as price transparency and the absence of riba elements. However, several challenges remain, including the limited understanding of customers, the risk of delayed payments, and the use of wakalah contracts which require proper supervision to ensure compliance with sharia regulations. Overall, the implementation of murabahah financing at BPRS Alwadiah Tasikmalaya has been effectively carried out and is in accordance with sharia principles, although improvements are still needed in customer education and contract supervision.

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

Global business environmental uncertainty, triggered by "Black Swan" phenomena, demands that organizations transform beyond passive resilience toward anti-fragility capabilities, where Human Resource (HR) systems actually grow stronger through market disruptions. This study aims to analyze the concept of anti-fragility within organizational leadership, explain the role of transformational leadership in shaping anti-fragile employees, and identify organizational strategies for navigating market uncertainty. The approach employed is a narrative literature review using content analysis techniques across various reputable scientific journals, anti-fragility theory, and organizational case studies such as Disney+, Zoom, and Tractor Supply. Research findings indicate that transformational leadership acts as a primary catalyst that builds anti-fragility through intellectual stimulation, decentralized autonomy, and the creation of a culture that learns from failure. Organizational strategies prioritizing resource flexibility, cross-skilling, and optionality have proven effective in converting crisis stressors into opportunities for innovation and performance growth. The contribution of this article lies in the development of an "Anti-Fragile Leadership" conceptual framework that integrates the philosophical principles of anti-fragility into strategic HRM practices. The practical implications provide a guide for organizational leaders to design work systems that are adaptive and proactive toward market volatility, ensuring that organizations not only survive but thrive from chaos.

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

The development of modern economic systems shows that conventional approaches are often criticized for focusing too much on rational and mathematical aspects, while giving less attention to ethical and moral values in economic activities. This condition has encouraged the emergence of alternative systems that combine material and spiritual elements, one of which is the Islamic economic system.This study aims to analyze the characteristics and structure of the Islamic economic system as a framework based on Sharia principles. The research uses a qualitative approach with a literature review method by examining various relevant sources. The data are analyzed descriptively to better understand the basic concepts and structure of the Islamic economic system.The results show that Islamic economics has key characteristics such as a strong connection to divine values, a balance between individual and social interests, and an emphasis on justice and social responsibility in economic activities. Therefore, Islamic economics not only regulates economic practices but also incorporates moral and ethical values to achieve overall social well-being.This study is expected to contribute to the development of Islamic economic studies and can be used as a reference for building a more fair and sustainable economic system.

The rapid development of Islamic finance has encouraged central banks in dual banking systems to design monetary instruments that comply with Sharia principles while maintaining macroeconomic stability. However, the effectiveness of Islamic monetary instruments and their transmission mechanisms remain widely debated in the literature. This study aims to systematically review the empirical and conceptual literature on Islamic monetary instruments, focusing on their effectiveness, transmission channels, and macroeconomic outcomes. Using a Systematic Literature Review (SLR) approach guided by the PRISMA framework, this research synthesizes findings from major studies examining Islamic monetary policy operations, banking transmission mechanisms, and their impacts on inflation, output, and financial stability. The results reveal that the financing/credit channel and the interest–profit pass-through mechanism are the dominant transmission pathways in dual banking systems. Although Islamic banks often demonstrate relative stability during monetary shocks, policy transmission remains partly influenced by conventional interest rate benchmarks due to institutional and market structure factors. The effectiveness of Islamic monetary instruments is largely determined by the depth of Islamic money markets, the availability of liquid instruments such as central bank sukuk, and the strength of regulatory and institutional infrastructure. Furthermore, empirical evidence linking Islamic monetary instruments directly to macroeconomic outcomes such as inflation and growth remains limited. This study proposes an integrated conceptual framework linking Islamic monetary instruments, transmission channels, and macroeconomic outcomes, moderated by institutional quality, market share of Islamic banking, and market depth. The findings contribute to the literature by providing a comprehensive synthesis of existing research and offering policy insights for strengthening Islamic monetary policy frameworks in dual financial systems.

Community service at the Visi Iy Nike production unit was carried out using a descriptive qualitative and participatory approach to understand real conditions and challenges in the field. The activities began with direct observation of the production process to map workflows, identify operational obstacles, and evaluate the efficiency of resources, including labor, machinery, and production time. In addition, in-depth interviews and group discussions were conducted to collect information regarding production constraints and strategies applied by the operators. The data were analyzed descriptively to identify gaps between production targets and actual outcomes. Based on these findings, several interventions were implemented, including operator skill training, assistance in production planning, and the application of simple lean manufacturing principles to reduce waste and improve efficiency. The results showed that the average production efficiency reached 77%, supported by skilled operators, adequate raw materials, and flexible management practices. Routine documentation and systematic recording of production targets also contributed to better monitoring, evaluation, and faster decision-making processes.

This study aims to analyze the concept of social welfare in the thought of Al-Farabi and its relevance to economic development. Al-Farabi explains that the main goal of social life is to achieve happiness (al-sa‘ādah), which is not only related to material welfare but also includes moral, intellectual, and spiritual values. This research uses a qualitative method with a library research approach by analyzing the works of Al-Farabi and various relevant scientific literatures. The results show that the concept of social welfare according to Al-Farabi is based on four main principles: social happiness, social justice, community cooperation, and the role of morality and education. These principles indicate that social welfare is not only dependent on economic aspects but also on ethical values, wise leadership, and social cooperation within society. Furthermore, Al-Farabi’s thought is also relevant to modern economic development, particularly in terms of distributive justice, moral-based development, and the role of the state in achieving public welfare.

Business activities are essential for helping the economy of society function properly. When starting a business, people usually want to make money, but they are also supposed to follow good values, like being honest in their dealings. In real life, some businesses still do unfair things, like giving false information about products, changing prices unfairly, lowering the quality of goods, and using incorrect measurements when selling items. This research focuses on explaining what honesty means and how it should be used in business according to the principles of Islamic economics. The study uses a qualitative method called literature review, which involves looking at books, journal articles, and other sources that talk about Islamic business ethics. The results show that honesty is a key value in Islamic business because it helps build trust with customers, ensures fair deals, and creates positive relationships between sellers and buyers. The value of honesty in the business world can be demonstrated through transparancy of information about products, honesty in pricing, accuracy in measurement, and not hiding defects in the goods being sold. From an Islamic economics perpective, business activities should not only focus on material income, but also on the value of blessings, ethical responsibility, and mutual prosperity. Thus, the application of honesty in an important foundation for building fair, transparent bisuness practices that are in line with Islamic economic prinsiples.

Stunting remains a significant public health challenge in Indonesia, including in Paser Regency, East Kalimantan. Effective human resource (HR) management among community cadres is a critical factor in stunting prevention and intervention programs. This community service activity aimed to enhance the knowledge and skills of 33 Stunting Companion Cadres under the auspices of the Office of Population Control, Family Planning, Women's Empowerment and Child Protection (DPPKBPPPA) of Paser Regency through counseling and training on HR management principles applied to stunting mitigation. The activity was conducted using a participatory lecture method supplemented by discussion and question-and-answer sessions. Pre-test and post-test evaluations were administered to measure improvements in participants' knowledge. Results indicated a significant increase in participants' understanding of HR management concepts—including planning, recruitment, training, and performance evaluation—as applied to stunting intervention programs. The mean pre-test score was 58.3, which increased to 82.7 after the intervention (improvement of 41.8%). These findings underscore the importance of HR management capacity-building for cadres as a foundational strategy for achieving optimal stunting reduction outcomes at the community level.

Drug stockouts in hospitals pose significant risks to service quality, patient safety, and operational efficiency. This study aimed to analyze how drug demand planning and procurement processes at Johar Baru Regional General Hospital contribute to stockout occurrences and to develop data-driven recommendations based on supply chain management principles. A qualitative descriptive design was employed using data triangulation. Data were collected through in-depth interviews with the Head of the Pharmacy Installation, procurement staff, and warehouse pharmacists, complemented by direct observation and analysis of 2024 planning and procurement documents. Thematic analysis was conducted with the support of NVivo software to identify patterns and relationships among key variables, including drug demand planning, procurement, and inventory management.Findings reveal that stockouts stem from interconnected weaknesses in planning accuracy, procurement coordination, and inventory control systems. Effective stock management depends not only on increasing supply but also on improving data quality, integrating inventory information systems with operational workflows, and enhancing cross-functional collaboration. Recommended strategies include implementing a minimum stock alert system integrated with the Hospital Management Information System (HMIS), strengthening standard operating procedures for stockout response and procurement confirmation, improving integration between HMIS, the National Formulary, and budgeting systems, and applying consumption based planning methods combined with ABC VEN analysis to optimize inventory control.

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

Nature-based tourism development has a strategic role in encouraging sustainable local economic growth, especially in rural areas such as Marente Village, Kabupaten Sumbawa. Agal Waterfall is one of the natural tourism destinations that has high attractiveness, but its utilization is still not optimal due to limited facilities and infrastructure, access to the location, promotional activities, and the quality of human resources management. This study aims to identify strengths, weaknesses, opportunities, and threats, and determine priority strategies in developing Agal Waterfall tourism using the Quantitative Strategic Planning Matrix (QSPM) method. The research approach used is descriptive quantitative with primary data collected from 100 respondents. Analysis techniques include the preparation of IFAS, EFAS, SWOT, and QSPM matrices. The research findings show that the beauty of the natural environment and community participation are the main strengths, while the limited supporting facilities and promotion are still the dominant weaknesses. Development opportunities are supported by the increasing interest in nature tourism and the utilization of digital platforms, while threats come from competition between tourist destinations and the potential for environmental degradation. Based on the results of the analysis, priority strategies suggested include improving basic facilities, optimizing digital-based promotions, strengthening the capacity of human resource managers, and implementing the principles of sustainable tourism.

This study examines students’ understanding and application of Qawāʿid al-Fiqhiyyah in their daily muamalah practices and its implications for their ethical behavior. Using a descriptive qualitative approach, the research involved twenty students who provided data through questionnaires, in-depth interviews, and observations. The findings indicate that most students possess a solid understanding of the function of legal maxims as general principles guiding Islamic legal reasoning and as analytical tools for addressing contemporary issues. They are able to apply Qawāʿid al-Fiqhiyyah in various modern activities, such as digital transactions, social interactions, and financial management, which helps them act with greater caution, fairness, and responsibility. Nevertheless, several challenges remain, including difficulties in understanding Arabic terminology, limited contextual examples, and environments that do not always support consistent application. This study concludes that strengthening practical understanding and contextual learning is essential for Qawāʿid al-Fiqhiyyah to function effectively as a moral and Sharia-based guide for students navigating the complexities of modern life.

This study aims to analyze the factors influencing people's decisions to use a Home Ownership Credit (KPR) with a murabahah contract at a sharia bank in Tebing Tinggi City. The research method used is a descriptive qualitative approach, with data collection techniques through observation, in depth interviews, and documentation of people who have used the murabahah KPR product. Informants were selected purposively to obtain relevant and in depth data. The results show that people's decisions are influenced by several main factors, including compliance with sharia principles, price transparency, certainty of fixed installments, ease of financing processes, promotions conducted by the bank, housing location, and the brand image of the sharia bank. The murabahah contract is considered to provide clarity of profit margins from the start and stability of installment payments throughout the financing period, thereby increasing public security and trust. These findings indicate that consistent application of sharia principles and appropriate marketing strategies play a significant role in increasing public interest in sharia housing financing products.

Digital transformation has become imperative for organizations worldwide, yet the failure rate of these initiatives remains significantly high. This article aims to analyze the strategic role of Change Management in bridging the gap between technology adoption and human resource readiness. Using a descriptive qualitative method and recent literature review (2019-2023), this study finds that the main challenge in the digital era lies not in technological complexity, but in cultural resistance and employee mental unpreparedness. The results indicate that change management approaches focused on human-centric design, transparent communication, and digital upskilling are key to turning digital disruption into sustainable competitive opportunities. Effective digital transformation requires a deep understanding of organizational dynamics and employee attitudes toward change. Proper application of change management principles can reduce resistance, enhance collaboration, and ensure smoother technology adoption. Therefore, it's crucial for companies to integrate ongoing training and support into every stage of the digital transition to maximize its potential.

This research investigates the integration of Smart Production Systems (SPS) within the framework of Industry 5.0, emphasizing how such integration redefines operational efficiency and human–machine collaboration. The study aims to identify the contributions of smart technologies to productivity, sustainability, and human value in modern production systems. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, drawing from international databases including Elsevier, Springer, IEEE Xplore, Wiley, Taylor & Francis, ACM, and SAGE, as well as national sources. Publications from 2023–2025 were screened using keywords such as “Industry 5.0,” “Smart Production Systems,” “Human–Machine Collaboration,” and “Operational Efficiency.” Thematic analysis categorized findings into four dimensions: operational efficiency, human–machine collaboration, industrial sustainability, and socio-ethical aspects. Results indicate that SPS integration significantly enhances operational efficiency while fostering adaptive and creative collaboration between humans and machines. The combination of Artificial Intelligence (AI), Cyber-Physical Systems (CPS), and human creativity establishes a resilient, sustainable, and innovative production paradigm. Successful implementation of Industry 5.0 requires harmonizing technological advancement, human skills, and ethical principles. Practically, the study offers insights for industry stakeholders and policymakers in designing human-centered digital transformation strategies, strengthening supply chain resilience, workplace safety, and innovation. This research contributes conceptually by highlighting ethical and sustainable human–machine interactions in future production systems.