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This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

This research examines digital charity practices within Christian media communication on YouTube, focusing on two distinct donation formats: marapthon live stream donations (e.g., 24‑hour fundraising events) and sermon‑based donations (offerings collected during or after online worship services). Despite the rapid growth of faith‑based online giving, a critical problem remains: the absence of an integrated system that aligns these two donation models with Christian values of transparency, accountability, and community stewardship. Existing platforms often treat live marapthon and sermon donations separately, leading to fragmented donor experiences and inefficient fund utilization. Therefore, this study aims to develop a conceptual framework for an integrated digital charity system by comparatively analyzing media communication strategies in both donation contexts. The proposed method is a netnographic comparative analysis, involving systematic observation of YouTube comments, chat logs, and video descriptions from 10 Christian channels (5 marapthon‑focused, 5 sermon‑focused) over six months, supplemented by semi‑structured interviews with content creators and donors. The main findings reveal that marapthon donations emphasize urgency and real‑time social proof, while sermon donations rely on theological framing and pastoral trust. The synthesis proposes a hybrid system architecture incorporating real‑time donation tracking, automated acknowledgment, and weekly theological reflection modules. In conclusion, integrating both models into a single development framework enhances donor engagement and aligns digital charity with Christian communication ethics, offering practical guidelines for church‑based YouTubers and platform developers.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

Collecting donations for natural disaster victims is a form of social solidarity widely practiced by the community, including students. However, in practice, these fundraising activities must be carried out in accordance with applicable legal provisions, specifically Regulation of the Minister of Social Affairs of the Republic of Indonesia Number 8 of 2021 concerning the Implementation of the Collection of Money or Goods (PUB). This study aims to analyze the implementation of Ministerial Regulation Number 8 of 2021 in the practice of collecting donations for natural disasters by students. The research method used is a normative empirical research method with a legislative and sociological approach. Data were obtained through literature review and interviews with the Social Services Agency and student organizations. The results show that the implementation of Ministerial Regulation Number 8 of 2021 in student fundraising activities has actually taken place, but is not yet fully optimal. This is evident in the continued discovery of donation collections carried out without official permits from authorized agencies and the lack of accountability reporting for collected funds. This condition indicates that the level of compliance with administrative provisions in the implementation of fundraising is still relatively low. Therefore, increased regulatory dissemination, more effective oversight, and increased legal awareness among students are needed to ensure that fundraising activities are carried out transparently, accountably, and in accordance with applicable laws.

The internet has penetrated various aspects of human life, changing the way individuals interact with one another. Everything from reading the news and searching for information to working and studying, to fundraising, can now be done online. Fundraising, often referred to as donations, can now be done through social media. People can contribute their funds online, a process known as crowdfunding. Crowdfunding is an internet-based funding method that allows certain initiatives to be funded through contributions from many people online, without any specific time limits. This fundraising generally focuses on social, educational, or humanitarian initiatives. In Indonesia, fundraising is often carried out by non-profit organizations or individuals. The success of a fundraising campaign is influenced by several factors, such as clarity of campaign objectives and a compelling narrative to attract donors. However, fundraising is still vulnerable to abuse by irresponsible parties. Therefore, regulations in Indonesia need to be strengthened to prevent abuse and increase accountability. Rules related to fundraising are regulated in Law of the Republic of Indonesia Number 9 of 1961 concerning the Collection of Money or Goods. Thus, optimizing fundraising requires a combination of effective communication strategies, transparent management, and clear regulations. The results of this study are expected to serve as a guide for organizations and individuals seeking effective fundraising, as well as provide input for policymakers regarding fundraising regulations in Indonesia.

The rapid development of digital communication has encouraged social organizations to optimize online-based donation campaigns. Grandma Foundation still faces limitations in utilizing visual content, particularly video, due to the limited video editing skills of its volunteers. This Community Service Program aimed to enhance volunteers’ capacity in producing creative video content to strengthen the foundation’s online donation campaigns. The program employed a participatory educational approach through video editing training, content production assistance, campaign video simulations, and output evaluation. The activity was conducted on October 25–26, 2025, involving 20 volunteers of Grandma Foundation in South Tangerang. The results indicate an improvement in volunteers’ understanding and skills in visual storytelling, video editing techniques, and social media content distribution strategies. The program produced campaign videos that were more communicative, persuasive, and aligned with the characteristics of digital audiences. This initiative contributed to strengthening the foundation’s institutional image, expanding the reach of online donation campaigns, and enhancing the readiness of human resources to respond to digital communication challenges.

The authority of the Religious Courts in Indonesia has undergone substantial transformation since the enactment of the 1974 Marriage Law, which serves as a foundational milestone in harmonizing the national legal system on family matters. Prior to this legislation, the jurisdiction of the Religious Courts was limited and influenced by legal dualism among customary law, Islamic law, and Western civil law inherited from the colonial period. This article examines how the Marriage Law initiated a shift in the structure and legitimacy of the Religious Courts and how their jurisdictional expansion reached a more comprehensive form through Law No. 7 of 1989 on Religious Courts and its subsequent amendments under Law No. 3 of 2006 and Law No. 50 of 2009. Using a normative juridical approach, this study analyzes statutory regulations, academic literature, and Islamic legal doctrines. The findings show that the Marriage Law provided the initial legal foundation for strengthening the Religious Courts' authority in handling family disputes, which was later expanded significantly to include inheritance, wills, grants, endowments (wakaf), alms (zakat), charitable donations (infaq and sadaqah), and Islamic economic matters during the legal reform era. This transformation not only reinforced the institutional structure of the Religious Courts but also improved access to justice for Muslim communities and supported the integration of Islamic law into Indonesia’s national legal framework. Therefore, the development of the Religious Courts’ authority after the Marriage Law reflects the dynamic modernization of the legal system and the harmonization between religious values and the rule of law in Indonesia.

Flash floods are a hydrometeorological disaster that frequently strikes Indonesia, including East Aceh. Their impacts include not only physical damage but also social and economic disruption to residents. This article describes a community service activity involving the distribution of community donations to flash flood survivors in Pante Bidari District. Using a descriptive qualitative approach, this article analyzes the process of collecting, managing, and distributing aid and links it to theoretical findings in the scientific literature on disaster management, social solidarity, and community resilience. The literature review indicates that local community involvement significantly influences the effectiveness of disaster management (Hariyal & Anhar, 2015); (Faiz, 2025) The results of this activity indicate that community-based aid distribution can accelerate the fulfillment of basic needs, strengthen social networks, and increase the social resilience of affected communities. Thus, this activity confirms that strengthening solidarity among residents is a crucial component in disaster emergency response. Community-based aid distribution not only ensures targeted assistance but also fosters a spirit of mutual cooperation that strengthens long-term social resilience.

This study aims to explore the phenomenon of fundraising conducted in the name of Buddhism and humanity in Kisaran City, North Sumatra, using a qualitative approach. Data was collected through direct observation, in-depth interviews with the participants, and document analysis related to the fundraising activities that had been conducted. The research findings show that fundraising is carried out in various forms, such as food donations, social activities, and online donations. All of these activities are rooted in Buddhist values, particularly dana (giving) and karuna (compassion). The use of digital technology, especially online donation platforms, has increased community participation and transparency in the fundraising process. However, the study also identified challenges such as the lack of accountability in managing the funds and the risk of misuse that could undermine public trust. In this context, transparency and active community involvement are essential to building trust and ensuring the effectiveness of religious philanthropy. The study concludes that the sustainability of Buddhist fundraising practices in modern society can be achieved by combining spiritual integrity, good governance, and appropriate technology adaptation. Through this holistic approach, Buddhism-based fundraising can remain relevant and effective in supporting humanitarian activities in the digital age.

Advances in technology and social media have changed the way individuals obtain information and interact, especially in the context of global culture. BTS, a famous South Korean boy band, utilized social media to build a strong relationship with their fans, ARMY, through the campaign “Love Myself.” The campaign emphasized the importance of self-love and raised issues of mental health and violence. The campaign emphasized the importance of self-love and raised issues of mental health and violence. Through platforms such as Twitter and Instagram, BTS interacted directly with ARMY, who responded with significant support, including a 2.4 billion won donation to UNICEF. This interaction not only strengthened the online community but also helped boost fans' confidence. This research analyzes the impact of the “Love Myself” campaign on ARMY's engagement in social issues through social media. Furthermore, the resulting impact provides important insights into how celebrities and social media can influence broader social change. The campaign also reflects a shift in traditional ways of advocating and supporting social issues.

Many nonprofit organizations in Indonesia face challenges in managing resources, operations, and Fundraising strategies, particularly in maintaining financial stability. Only about 13% have sustainable financing strategies, making this study relevant to evaluate the Fundraising model implemented by a nonprofit organization. This research analyzes the implementation of the “Berkala Baik” Fundraising program at the Janji Baik nonprofit organization, focusing on organizational management, functional strategies, and the supporting and inhibiting factors of the program. The study employs a qualitative case study approach with data collected through in-depth interviews, participant observation, and documentation review. Data analysis involves reduction, presentation, conclusion drawing, and triangulation validation. The findings indicate that Janji Baik operates under the Baik Media Indonesia Foundation, focusing on education, social welfare, and technology. The Berkala Baik program is an innovation for sustainable funding through monthly donations over one year (ranging from IDR 25,000 to IDR 100,000) accompanied by exclusive merchandise. Fundraising strategies include membership systems, volunteer engagement, campaigns, and special events. Supporting factors consist of timely member payments, high public interest, and active volunteer participation. Inhibiting factors include delayed donations, limited public understanding of Fundraising concepts, and communication challenges. This study is expected to enrich the literature and practical insights on nonprofit management and Fundraising practices in Indonesia.

Blood transfusion requires the availability of high-quality blood, which is determined, among others, by the donor's hemoglobin (Hb) level. One factor that may affect Hb is sleep quality. Objective: This study aims to determine the relationship between sleep quality and hemoglobin levels among prospective blood donors at UDD PMI South Sulawesi Province in 2025. Methods: An observational analytic study with a cross-sectional design was conducted involving 100 respondents selected using purposive sampling. Sleep quality was assessed using the Pittsburgh Sleep Quality Index (PSQI), while Hb levels were measured using a hemoglobinometer. Data analysis was performed using the Chi-Square test with a significance level of p ≤ 0.05. Results: The majority of respondents (75%) had good sleep quality, while 25% had poor sleep quality. Normal Hb levels (12.5–17 g/dL) were found in 96% of respondents, while 3% were low and 1% were high. The Chi-Square test showed a significant relationship between sleep quality and Hb levels (p = 0.050). Conclusion: Good sleep quality is significantly associated with normal hemoglobin levels in prospective donors. Educational programs about healthy sleep patterns before donation are necessary to improve donor eligibility and ensure a safe blood supply.

This research is motivated by the crisis of public trust experienced by the National Zakat Agency of the Republic of Indonesia (BAZNAS RI) following the receipt of a donation of Rp1.5 billion from McDonald's Indonesia, which is considered to be affiliated with the Israeli McDonald's chain. This crisis has led to public rejection and questions about BAZNAS RI's credibility as a national zakat management institution. This research aims to: (1) analyze the crisis management strategies implemented by the Public Relations division of BAZNAS RI, and (2) examine the forms of crisis response strategies used in handling the issue. The theory used is Situational Crisis Communication Theory (SCCT), with a qualitative approach and phenomenological method. Data collection techniques were carried out through interviews and observations. The results of the study indicate that BAZNAS RI Public Relations implemented three stages of crisis management strategies, namely pre-crisis, during crisis, and post-crisis. In the pre-crisis stage, media monitoring, internal meetings, and the formation of a crisis communication team were conducted. In the crisis stage, strategic steps were taken through coordination with partners, issuing official statements, terminating cooperation with McDonald's Indonesia, and publishing positive content. Support from public figures was also leveraged to restore the organization's image. In the post-crisis phase, issue monitoring and evaluation of collaboration partners were conducted. The response strategy focused on a rebuilding and bolstering approach through apologies, strengthening a positive image, and affirming humanitarian values. These findings underscore the importance of empathetic, transparent, and value-oriented communication in addressing the crisis of trust in philanthropic institutions.

This study examines and analyzes the strategies of mosques as a medium for empowering the community's economy in the city of Watampone. The main focus of the research is to identify the types of strategies implemented by mosques, the challenges faced in carrying out economic programs, and to formulate effective strategies for improving community welfare based on mosque-centered initiatives.The research method used is qualitative descriptive, with data collected through interviews, observations, and documentation of four main mosques in Watampone City: Masjid Agung al-Malkaz al-Ma’arif, Masjid Nurul Hamirah, Masjid Tua Al-Mujahidin, and Masjid Songko’ Recca. The findings reveal that mosques in Watampone have implemented two strategic approaches to economic empowerment: offline (physical) and online (digital). (1) Offline strategies are carried out through the utilization of physical assets such as hall rentals, the establishment of business units, and the organization of social and educational activities.(2) Online strategies are still limited to the use of QRIS for donations and da'wah media, and have not yet extended to digital economic empowerment such as sharia-based marketplaces or online training platforms. In practice, mosques utilize several Islamic economic contracts, including ijarah, muḍarabah, and wakalah. The implementation of these empowerment programs faces several internal and external challenges. This study formulates six effective strategies to address these challenges. These findings are expected to serve as strategic recommendations for mosque administrators, government institutions, and the broader community in enhancing the role of mosques as centers of community economic empowerment.

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  

The SENABUNG Serang Volunteer Community has various humanitarian programs to help the poor, street children, and other communities in need. This study aims to determine the communication strategy of the SENABUNG Serang Volunteer Community in increasing its presence in the community, as well as to analyze the obstacles faced. The research method uses a descriptive qualitative approach with the Resource Mobilization theory. Data were obtained through interviews, observation, and documentation. Data validity techniques use source triangulation to ensure the validity of the research findings. The results show that the existence of the SENABUNG community is built through the mobilization of five types of resources, namely human, material, organizational, socio-cultural, and moral resources. The community has succeeded in mobilizing volunteers, collecting donations, building social networks, and gaining moral legitimacy from the community. However, this study also found internal obstacles such as limited volunteers and time, inadequate equipment, unstable morale and transportation facilities, as well as external obstacles such as dependence on donations and digital security threats. Despite these successes, the study highlights significant challenges. Internally, the community struggles with a limited number of volunteers, which affects the sustainability of its programs. Moreover, the volunteers' time commitment is often restricted, limiting their capacity to engage fully. Additionally, inadequate equipment and unstable morale present further hurdles. Externally, the community's reliance on donations for funding leaves it vulnerable to fluctuations in contributions, and digital security threats pose risks to the integrity of the information shared across platforms.

This study aims to analyze the contribution of the Amil Zakat, Infak, and Sedekah Institution of Nahdlatul Ulama in the Special Region of Yogyakarta (LAZISNU DIY) in supporting the achievement of the Sustainable Development Goals (SDGs) through the optimization of Islamic social fund management. The main issue examined is how the strategies, program models, and implementation carried out by LAZISNU DIY can generate tangible impacts on community empowerment across various aspects of sustainable development. This research employs a descriptive qualitative approach with data collected through in-depth interviews, field observations, and institutional documentation. The findings reveal that LAZISNU DIY’s five core program pillars education, health, economy, environment, and humanitarian-da‘wah are systematically integrated with SDG targets. Concrete contributions are evident in poverty alleviation, improving access to and quality of education, providing inclusive health services, strengthening micro, small, and medium enterprises (MSME)-based economic empowerment, and promoting participatory environmental conservation. Several innovations, such as strengthening the Zakat, Infak, and Sedekah Management Network (JPZIS), fostering strategic collaboration with pesantren and local communities, and implementing digitalization in the donation system, have significantly enhanced the effectiveness and outreach of the programs. The study affirms that LAZISNU DIY is not merely a zakat distribution institution but also a social change agent that emphasizes Islamic values and local wisdom in advancing sustainable development. Thus, LAZISNU DIY’s role is increasingly relevant in supporting the global SDG agenda while simultaneously reinforcing community social resilience at the local level. Recommendations are provided to strengthen cross-sector collaboration and establish an SDGs indicator-based evaluation system to ensure program objectives.

This study aims to determine the forms of interaction, participation, and motivation of Indonesian NCTzens in the boycott campaign of pro-Israel products through the @nctzenhumanity account on social media X. This study uses Henry Jenkins' theory of participatory culture and the concept of digital activism as the basis of analysis. The data for this study were obtained through semi-structured interviews with informants directly involved in the campaign, observations of campaign content, and digital documentation from the @nctzenhumanity account and related articles. Data validation techniques were carried out by triangulating sources to ensure the accuracy and consistency of the information obtained. The results showed that NCTzen interactions in the boycott campaign occurred through various activities, such as discussions, providing positive affirmations, and exchanging information that formed a virtual community. Their participation included digital actions such as retweets, raising hashtags, content creation, and sharing information that raised awareness about the boycott issue. In addition, real support was also given in the form of donations and boycotts of products originating from pro-Israel companies. Motivation for participation was driven by educational, moral, spiritual, emotional values, and fandom solidarity towards humanitarian issues. This campaign reflects the practice of participatory culture in fandom digital activism, where fandom transforms into an active social actor in the struggle for humanitarian issues through digital media.

This research discusses the development of a donor module on the SiKembar (Barang Entry and Exit Information System) web-based application, designed to optimize the management of donor data and donation aid during natural disasters. The module is developed to facilitate the donation submission process from the public, ultimately aiming to improve coordination between the community, government, and BPBD (Regional Disaster Management Agency) of Cianjur Regency in managing and distributing post-disaster aid. The development method used in this module is web-based, utilizing PHP programming language and the CodeIgniter framework. The CodeIgniter framework was chosen for its ease of use in building structured and flexible web applications. The donor module developed is integrated into the existing SiKembar platform, allowing for more efficient and organized donor data management. The main feature introduced in this module is the donation submission, which enables the public to directly donate and track the status of their submitted donations through the platform. The results of the research indicate that this module facilitates a more structured and responsive donation submission process. Both donors and administrators can easily access and manage information related to the aid needed and the status of received donations. This enhances transparency and efficiency in donation data management while minimizing the potential for errors in aid distribution. The donor module on the SiKembar application is expected to increase the effectiveness of managing donor data and handling aid following natural disasters. With this system, the aid distribution process will be more organized and faster, while also facilitating better coordination among the involved parties. Ultimately, this module can contribute to accelerating post-disaster recovery and ensuring that aid reaches those in need in a timely manner.

This study aims to explore the communication strategies implemented in the Corporate Social Responsibility (CSR) blood donation activities organized by McDonald’s in Solo City. The research adopts a descriptive qualitative approach to gain a comprehensive understanding of how communication plays a role in the success of these CSR initiatives. Data were collected through in-depth interviews with relevant stakeholders, direct observations during the CSR events, and the analysis of documentation related to the activities. The findings reveal that interpersonal communication is a key factor in the effective implementation of blood donation CSR programs at McDonald’s Solo City. This approach enables the establishment of strong relationships with strategic partners, particularly the Indonesian Red Cross (Palang Merah Indonesia/PMI) Solo City, which serves as the main collaborator in organizing the events. Furthermore, McDonald’s successfully engages and mobilizes opinion leaders within the community to disseminate information widely and encourage public participation. These opinion leaders, trusted by the local community, play an important role in influencing people’s awareness and willingness to participate in the blood donation activities. The success of the program is also supported by consistent follow-up communication, mutual trust, and the ability to adapt messages to the cultural and social context of the target audience. In conclusion, the research highlights that well-developed interpersonal communication strategies—characterized by trust, collaboration, and community engagement—significantly contribute to the effectiveness and sustainability of CSR blood donation programs. These findings imply that companies aiming to enhance their CSR initiatives should prioritize building and maintaining strong interpersonal communication channels with both partners and the community to achieve impactful and long-term results.