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Nurul Azmi Eka Rinie; Fiky Jayanti; Puji Lestari; Ayi Hernani Putri; Rusni Masnina

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Low Birth Weight (LBW) refers to infants born with a birth weight of less than 2,500 grams and remains an important issue in neonatal health due to its association with increased neonatal morbidity and mortality. To analyze the determinants of LBW based on primary studies published from 2021 to 2026. A literature review was conducted using the PRISMA approach. Article searches were performed through PubMed, Google Scholar, Scopus, ScienceDirect, and ProQuest using the keywords low birth weight, determinant factors, risk factors, BBLR, and faktor risiko with Boolean operators AND/OR. The inclusion criteria were primary studies, full-text availability, publication in Indonesian or English, and publication years from 2021 to 2026. A total of 20 articles were included, consisting of 15 international articles and 5 national sources. The review showed that LBW is influenced by interrelated maternal, nutritional, obstetric, and sociodemographic factors during pregnancy. The most dominant factors included multiple pregnancy with an adjusted OR of 21.74, maternal food insecurity with an AOR of 6.85, maternal hemoglobin level <11 g/dL with an AOR of 5.21, lack of iron-folic acid supplementation with an AOR of 4.17, maternal age ≤20 years with an AOR of 3.42, pregnancy interval <1 year with an adjusted OR of 2.92, missed antenatal care visits with an AOR of 2.74, smoking during pregnancy with an OR of 2.18, and maternal hypertension with an AOR of 1.94. LBW is influenced by multiple interrelated factors; therefore, efforts to reduce its incidence should focus on evidence-based interventions, particularly through optimizing antenatal care services, improving maternal nutritional status, and early detection of pregnancy.

Eman Suherman; Iwan Setiawan

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Irfan Swanto Yusni; M. Rizky Kurniawan; Mukhlisin Nata Hudin; Syarifuddin Syarifuddin; Ferralia Eka Putri

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

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.

Sabrina Rizqi Amelia; Made Suandika; Surtiningsih Surtiningsih

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Laparotomy is a major surgical procedure associated with a high risk of acute postoperative pain. According to Gan (2017), if pain is not properly managed, it can progress to chronic pain. (Toro et al., 2018) reported that severe pain on the first postoperative day is still commonly found in laparotomy patients, while (Small & Laycock, 2020) indicated that moderate to severe pain within the first 24 hours following major surgery remains a significant clinical issue. This study aims to evaluate the effectiveness of pharmacological pain management following laparotomy under general anesthesia, specifically to identify the types of opioid analgesics used, analyze their effectiveness in reducing pain intensity, identify side effects, and examine administration techniques and routes. This study employed a Systematic Literature Review (SLR) method following the PRISMA guidelines. Literature searches were conducted in the PubMed, ScienceDirect, and SpringerLink databases covering the years 2015–2026. The included studies comprised randomized controlled trials (RCTs), cohort studies, and retrospective studies addressing opioid pharmacological pain management in adult patients following laparotomy under general anesthesia. Study quality assessment was performed using the Joanna Briggs Institute (JBI) instrument. A total of 11 studies met the inclusion criteria. The results of the systematic literature review indicate that opioids are effective in reducing postoperative pain following laparotomy under general anesthesia. The most commonly used opioids are morphine, fentanyl, and oxycodone. Of all the opioids reviewed, oxycodone provided the best pain control, while intrathecal morphine was most effective in reducing the need for supplemental opioids during the early postoperative period. Other opioids, such as extended-release dinalbuphine sebacate and tegileridine, are also effective, but the number of studies is still limited. The most common side effects are nausea, vomiting, pruritus, sedation, and dizziness. Pharmacological pain management using opioids is effective in reducing the intensity of postoperative pain following laparotomy under general anesthesia. Morphine, fentanyl, and oxycodone are the most commonly used opioids. Oxycodone and intrathecal morphine have shown good results in improving pain control and reducing the need for supplemental opioids. The selection of opioid type, dosage, and administration technique must be tailored to the patient’s clinical condition to achieve optimal analgesia with minimal side effects.

Asty Amanda; Eli Agustami; Nurhudawi Nurhudawi

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

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.

Abdihakin Mohamoud Ibrahim

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Yasikha Wardhani Putri Aulia; Pusporini Palupi Jamaludin

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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

Ririn Nurilah; Yusnaini Yusnaini

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Nur Afni; Elya Antariksana Bachmida

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

Strawberries are horticultural commodities that are highly susceptible to postharvest deterioration due to their high respiration rate, microbial activity, and oxidative degradation, resulting in a relatively short shelf life. This study aimed to evaluate the effectiveness of edible coatings in extending strawberry shelf life through a systematic literature review (SLR) approach. Literature was collected from several scientific databases using keywords related to edible coating, shelf life, and strawberry, covering publications from 2019–2026. From an initial 109 articles, a selection process based on inclusion and exclusion criteria resulted in 35 articles specifically discussing the application of edible coatings on strawberries. The synthesis results showed that all studies reported an extension of shelf life after edible coating application, although the effectiveness was influenced by the type of material, formulation, and storage conditions. Chitosan was the most widely used coating material due to its natural antimicrobial activity and excellent film-forming ability. The incorporation of bioactive compounds such as essential oils, plant extracts, and phenolic compounds was proven to enhance antifungal and antioxidant activities. In addition, nanotechnology-based systems demonstrated better preservation performance compared to conventional systems. However, methodological standardization and industrial-scale validation are still required to support commercial implementation.

Maria Rosalinda Dua Bala; Maria Fransiska Ronalia

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Introduction: Appendectomy is a relatively safe surgical procedure. One important aspect of this stage is maintaining the patient's mental stability, especially before administering anesthesia. However, anesthesia often causes anxiety in patients. Mindfulness-based cognitive therapy has been shown to significantly improve quality of life by minimizing anxiety. Objective: This study analyzed the effect of Mindfulness-based cognitive therapy (MCT) in reducing pre-anesthetic anxiety in appendectomy patients. Methods: This study used a case study design with a nursing care process approach. The subjects in this case study were two patients who met the inclusion criteria. The instrument used was an observation sheet according to the Indonesian Society for Anesthesia and Clinical Trials (SLKI). Results: The results of the case study showed that both patients experienced pre-anesthetic anxiety. After receiving Mindfulness-based cognitive therapy, pre-anesthetic anxiety decreased. Conclusion: This case study demonstrated that pre-anesthetic anxiety decreased after Mindfulness-based cognitive therapy.

Afrizal Bagaskara; Ni Made Laksmi Devi Jayanti; I Komang Aditya Negara

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Regular physical activity is known to play an important role in maintaining overall health, including improving immune system function and mental health. Lack of physical activity remains a public health issue, making it important to understand the impact of physical activity on the immune system and mental health. This study aimed to review the effect of regular physical activity on the immune system and mental health using a literature review method. The literature sources were obtained from publications within the last five years using databases such as Google Scholar, PubMed, and ScienceDirect. The articles were then screened and selected based on inclusion and exclusion criteria, resulting in nine relevant articles for analysis. The selection results indicate that regular physical activity can increase the mobilization and activity of immune cells such as lymphocytes, neutrophils, and natural killer cells, and also modify the adaptive immune system through changes in T cells and B cells. In addition, physical activity also improves mental health through neurobiological mechanisms such as increased endorphin, dopamine, and serotonin levels, which can reduce stress, anxiety, and depression, as well as improve sleep quality and psychological well-being. Therefore, regular physical activity has a positive effect on the immune system and mental health and can be used as a promotive and preventive strategy to maintain overall health.

Tiarnita Maria Sarjani Br.Siregar; Siti Afiqa Rahmah Manik; Habibah Rusly Elly; Anthony Chornelius Nadeak; Nazwi Haliza Purba +1 more

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to systematically examine empirical evidence on the effectiveness of role play in improving EFL students' speaking skills. Using Systematic Literature Review (SLR) methodology guided by the PRISMA framework, this study analyzed 20 peer-reviewed articles obtained from Google Scholar, ERIC, and Scopus databases. Inclusion criteria focused on studies investigating role play as an instructional technique targeting speaking skills in EFL or ESL contexts. Findings reveal that role play consistently and significantly improves key speaking components including fluency, accuracy, pronunciation, vocabulary, and confidence. Additionally, role play reduces speaking anxiety and promotes a more communicative and interactive learning environment. This review also identifies moderating factors such as class size, student proficiency level, and teacher facilitation quality that influence role play effectiveness. These findings suggest that role play is a highly effective pedagogical strategy for improving speaking competence, particularly in EFL contexts, and its systematic integration into curriculum design is strongly recommended.

Agnes Laurensia Gea; David Albert Pardede; Nathasia Simanjuntak; Putri Maria Regina; Athalia Famelinda Gracia Sinaga +4 more

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Pulmonary Tuberculosis (TB) is a contagious infectious disease caused by the bacterium Mycobacterium tuberculosis through droplets from patients diagnosed with TB. Based on the Global TB Report 2024, WHO reported that Indonesia ranks second in the world, where 81% of cases were confirmed and 90% of them had received treatment, where there was an increase in the number of cases compared to 2023 with 77% of confirmed cases and 88% of them received treatment. The increase in the number of pulmonary TB cases is inseparable from factors that determine the transmission of M. tb such as the concentration of organisms in the air related to ventilation and the length of time a person inhales contaminated air. To determine the relationship between ventilation conditions and home lighting to the incidence of pulmonary TB in the working area of ​​the Glugur Darat Health Center in 2025 This study is an analytical study with a cross-sectional study design. Sample selection used the consecutive sampling method with 56 patients who met the inclusion criteria. Of the 56 people who met the criteria, 30 people (53.6%) were pulmonary TB sufferers and 26 people (46.4%) were not pulmonary TB sufferers. The majority of respondents were male (38 people) and the highest number was found in the 18-59 age range (48 people) (85.7%). Regarding ventilation conditions, 34 people (60.7%) did not meet adequate ventilation requirements, and 29 homes (51.8%) did not meet adequate lighting requirements. There was a relationship between ventilation conditions and the incidence of pulmonary tuberculosis in the Glugur Darat Community Health Center work area, but there was no relationship between home lighting and the incidence of pulmonary tuberculosis in the Glugur Darat Community Health Center work area.

Nike Handayani

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The National Health Insurance Program (JKN) is a government policy aimed at providing health protection for all Indonesians through fair, equitable, and sustainable healthcare services. However, its implementation still faces various challenges and issues. This study aims to analyze the implementation of the JKN program in Indonesia using a systematic literature review and the CIPP (Context, Input, Process, Product) evaluation model. Ten scientific articles published between 2021 and 2025 were selected and analyzed based on established inclusion and exclusion criteria. The results indicate that in the context aspect, there are still problems, such as a large number of participants with inactive membership status and a low level of public understanding of their rights and obligations as JKN participants. In the input aspect, obstacles faced include limited health workers, uneven distribution, and inadequate facilities and infrastructure. Furthermore, in the process aspect, various obstacles were found, such as long service queues, complex administrative procedures, disruptions in the medical record system, and the suboptimal use of digital-based services. Meanwhile, in terms of products, the National Health Insurance (JKN) program has proven effective in improving public access to healthcare services, although service quality remains uneven, drug availability remains unstable, and the BPJS Kesehatan financing system still faces several challenges. Overall, the JKN program has had a positive impact on the community, but comprehensive improvements are still needed, particularly in strengthening governance, equitable access to services, and improving the quality of healthcare services.

Najamudin Najamudin; Dwi Muliati; Amelia Agustin; Mansur Tenis

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Digital transformation has significantly altered early childhood learning patterns. Platforms such as YouTube have become dominant media consumed by preschool children. Exposure to digital content during the golden age potentially affects moral development, as children remain in a critical phase of imitation and value internalization. This study aims to conceptually analyze the role of parents in assisting early childhood moral development amid YouTube exposure from an Islamic education perspective. The research employs a qualitative approach using a systematic literature review of reputable national and international journals published between 2020–2026. The analysis involves identification, inclusion-exclusion selection, thematic categorization, and critical synthesis. Findings reveal that effective moral development is strongly influenced by parental mediation patterns, including active mediation, screen-time limitation, Islamic value-based content selection, reflective dialogue, and digital role modeling. The study proposes an integrative Islamic-based digital parenting model combining modern moral development theory and Islamic tarbiyah principles. Theoretically, this study contributes by integrating family digital literacy with Islamic moral education within contemporary educational discourse.

Dewi Fazira; Ikhlasul Amal; M Ikhsani Simanjorang; Laylan Syafina

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Economic empowerment of rural communities through the strengthening of Micro, Small, and Medium Enterprises (MSMEs) is a crucial pillar in achieving national economic independence. One of the fundamental obstacles faced by MSMEs in rural areas is financial exclusion due to low digital literacy and dependence on conventional cash transaction systems. The Community Service Program (KKN) of students from the State Islamic University of North Sumatra (UIN SU) in Pematang Tengah Village was designed to bridge this gap by optimizing the Indonesian Standard Quick Response Code (QRIS). Through an intensive participatory mentoring approach, students acted as agents of digital transformation who educated, trained, and facilitated 10 local MSME actors in adopting non-cash payment technology. The results of the program show a significant shift from digital skepticism to digital trust. The implementation of QRIS has been proven to increase operational efficiency, financial management accuracy, and strengthen the image of business modernity in the eyes of consumers. This article emphasizes that the role of students is not merely as information deliverers, but as catalysts of social capital that is crucial for the sustainability of digitalization at the village level.

Mhd. Rofi Febrian; Atikah Humaidah Hasibuan; Muhammad Ardiansyah; Laylan Syafina

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) are a fundamental pillar of the Indonesian economy, but their potential is often hampered by the digital divide, especially in rural areas. The Quick Response Code Indonesian Standard (QRIS) initiative is a way for the government to encourage digital transformation and make payments more accessible to everyone. This article aims to document and analyse the process and impact of a community service programme that facilitated the adoption of QRIS among 10 MSMEs in Pematang Tengah Village, Tanjung Pura Sub-district. This activity used the Community-Based Participatory Action Research (CBPAR) method, which emphasises active collaboration between the service team and MSME partners. The process included participatory planning, collaborative action in the form of intensive training and mentoring, and joint evaluation. The results showed that all 10 MSME partners successfully adopted and used QRIS for daily transactions. The significant benefits included increased transaction efficiency, improved financial record-keeping, and a more modern business image. The main challenges identified were initial doubts about the technology and unstable internet connectivity, which were successfully mitigated through personalised mentoring based on trust. It was concluded that the CBPAR (Community-Based Participatory Action Research) method is a highly effective framework for implementing technological innovation in rural MSME communities because it not only addresses technical skill gaps but also builds crucial social capital such as trust and digital confidence.

Nadya Zahwani Saragih; Adinda Afifa; Sandrina Meivi; Egicha Putri Wayuling Dinanti; Muhammad Alfikri

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the implementation of programs strengthening financial literacy, economic digitalization, and the creative economy carried out by students participating in the Community Service Program (Kuliah Kerja Nyata/KKN) in Nagori Marihat Bukit. The programs included education on the Indonesian rupiah and the importance of saving habits, socialization of the QRIS digital payment system, a workshop on striphone production to support MSME development, and an ecoprint workshop for elementary school students. The study employed a qualitative descriptive method, with data collected through participatory observation and documentation. The results indicate that the programs successfully enhanced community understanding of financial literacy from an early age, increased the adoption of digital payment technology with 68% of participants successfully implementing QRIS, and improved creative economy skills that support the development of local MSMEs. These activities demonstrate that community-based economic education can effectively strengthen financial awareness, promote digital financial inclusion, and sustainably develop the creative economic potential of the community. Therefore, this KKN program can serve as a practical model of community-based economic empowerment in fostering economically independent communities.

Arini Handayani; Muhammad Alfikri; Mulia Syahputri; Nazwa Alya Alkhansa

Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study aims to introduce the convenience of digital transactions through socialization of the use of the Quick Response Code Indonesian Standard (QRIS) to residents of Marihat Bukit Village. This activity was motivated by the low public understanding of the use of non-cash transactions, particularly QRIS, which is an innovative integrated digital payment system from Bank Indonesia. Through socialization and direct practice, residents were introduced to how to use QRIS in various daily transactions, such as shopping, paying for services, and other local economic activities. The results of the activity showed an increase in public understanding and interest in the use of digital transactions that are easier, faster, and safer. It is hoped that this activity will encourage digital financial inclusion in rural areas and support government programs to expand literacy and the application of financial technology in the community. Furthermore, active community participation in this activity shows great potential to reduce dependence on cash transactions and encourage digital transformation at the village level. This activity is also expected to accelerate the transition to a more inclusive and digital-based society.

Rahmat Fajar Ramdani

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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).