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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

Oil palm plantations are often confronted with the problem of uncontrolled land expansion and suboptimal management, which potentially threaten the sustainability of the business from environmental, social, and economic perspectives for surrounding communities. This condition calls for a comprehensive evaluation of management practices implemented by independent smallholders. This study aims to determine the sustainability status of smallholder oil palm plantations in Parindu Subdistrict, Sanggau Regency, assessed from five main dimensions: ecological, economic, social, institutional, and technological. In addition, the study analyzes attributes that have sensitivity levels affecting the future sustainability of oil palm farming as a basis for formulating improvement strategies. A total of 36 respondents were selected using purposive sampling techniques and in-depth interviews. The research method employed was quantitative descriptive using the Rap-Palmoil approach and qualitative descriptive supported by kite diagrams to clarify the analysis results. The findings indicate that the management status of oil palm plantations falls into the moderately sustainable category, with MDS values of 53.61 for Embala Village and 55.75 for Maju Karya Village. The dimensions that require priority improvement in both villages are the ecological and technological dimensions.

This research aims to identify and design relevant digital marketing strategies for Micro, Small, and Medium Enterprises (MSMEs) in Sikeben Village, with the goal of enhancing business sustainability through the utilization of the village’s social media platforms. The study employs a descriptive qualitative approach using interviews, observations, and documentation analysis involving MSME entrepreneurs, village officials, and social media managers of the village. The findings indicate that leveraging the village’s social media can expand market reach, improve customer interaction, and construct a positive image of local products. However, challenges remain, such as limited digital literacy, internet infrastructure issues, and a lack of systematic content strategies. As a result, the study proposes a community-based digital marketing model, which includes market segmentation, strengthening local content, stakeholder collaboration, and data-driven evaluation.

Economic development in rural areas, specifically, aims to improve community welfare. However, in practice, many challenges remain, such as limited technical skills, minimal innovation, and low community capacity to create and develop productive businesses. One way to address these challenges is through human resource empowerment. Gunung Tinggi Village has the potential to develop creative businesses, particularly among housewives, such as dishwashing soap. This product is a household necessity that is used routinely, so demand tends to be sustainable. Therefore, a SWOT analysis was used to provide sustainability recommendations for this business. The methods used included service learning (SL) with a Participatory Action Research (PAR) approach to ensure active participant involvement and the program's alignment with the community's real needs. The results showed that the initial impact of this Community Service Program (PKM) activity was evident in the production of marketable products and the opening of new business opportunities, which directly contributed to the diversification of income sources and increased family economic independence. Furthermore, the application of SWOT analysis proved effective as a tool in formulating sustainability strategies for the micro-enterprises being developed.

The development of the palm oil industry in Indonesia typically relies on collaboration with smallholder farmers, but this collaboration often faces various problems such as poor cultivation techniques, lack of technical guidance, unclear administrative matters, and limited access to certification and markets. This study aims to develop a specific human resource management model to support collaboration with smallholder farmers, thereby improving production yields, sustainability, and engagement in the palm oil supply chain. The method used is a desk study, namely by analyzing and reconstructing information from research results, industry reports, and palm oil certification and sustainability policies. Based on the analysis, a career structure and Human Resource Management functions are proposed, consisting of collaboration supervisors, field officers, capacity training officers, collaboration administration staff, and collaboration/certification managers. This model allows for technical and administrative assistance, training for farmers, collaboration coordination, and certification and compliance management. The implementation of this model is predicted to improve cultivation quality, improve smallholder access to certification and markets, and strengthen the stability and sustainability of the supply chain. Thus, the HR model for smallholders offers a strategic solution to the various challenges of working with smallholders and supports the development of a socially, economically, and environmentally sustainable palm oil agribusiness sector.

The development of the palm oil industry in Indonesia typically relies on collaboration with smallholder farmers, but this collaboration often faces various problems such as poor cultivation techniques, lack of technical guidance, unclear administrative matters, and limited access to certification and markets. This study aims to develop a specific human resource management model to support collaboration with smallholder farmers, thereby improving production yields, sustainability, and engagement in the palm oil supply chain. The method used is a desk study, namely by analyzing and reconstructing information from research results, industry reports, and palm oil certification and sustainability policies. Based on the analysis, a career structure and Human Resource Management functions are proposed, consisting of collaboration supervisors, field officers, capacity training officers, collaboration administration staff, and collaboration/certification managers. This model allows for technical and administrative assistance, training for farmers, collaboration coordination, and certification and compliance management. The implementation of this model is predicted to improve cultivation quality, improve smallholder access to certification and markets, and strengthen the stability and sustainability of the supply chain. Thus, the HR model for smallholders offers a strategic solution to the various challenges of working with smallholders and supports the development of a socially, economically, and environmentally sustainable palm oil agribusiness sector.

Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus melalui observasi langsung, wawancara mendalam dengan pemilik usaha, serta analisis dokumen keuangan selama periode enam bulan. Hasil penelitian menunjukkan bahwa Toko Roti Ganjel Rel Ambarawa menerapkan beberapa strategi kunci dalam pengelolaan arus kas, meliputi sistem pencatatan keuangan harian yang terstruktur, pengelolaan persediaan berbasis permintaan historis, diversifikasi produk untuk menstabilkan pendapatan, serta penerapan kebijakan kredit yang ketat kepada pelanggan. Strategi-strategi tersebut terbukti efektif dalam menjaga likuiditas usaha dengan rasio kas rata-rata sebesar 1,8 dan periode perputaran kas selama 15 hari. Temuan penelitian ini memberikan kontribusi praktis bagi pelaku usaha kue tradisional dalam merancang sistem pengelolaan arus kas yang berkelanjutan serta kontribusi teoretis dalam pengembangan model manajemen keuangan untuk usaha mikro kecil dan menengah sektor kuliner tradisional.

Poverty remains a multidimensional crisis requiring holistic interventions that integrate spiritual and economic dimensions. This study aims to analyze forms of spiritual support in pastoral counseling for the poor and identify mechanisms through which such support contributes to the sustainability of economic empowerment programs. Using a qualitative approach with systematic literature review, data were collected from academic journals, theological texts, and previous research published between 2006-2025, analyzed through thematic content analysis. The findings reveal five integrated forms of spiritual support: spiritual-theological support for restoring meaning and hope, transformative psychosocial accompaniment integrating counseling techniques with faith values, communal empowerment based on Christian values creating sustainable support ecosystems, practical life skills guidance and economic capacity development, and advocacy facilitating access to structural resources. These forms contribute to sustainability through five mechanisms: mindset transformation from helplessness to self-agency, strengthening resilience and adaptive capacity, forming social networks and social capital, integrating Christian values in work ethics, and establishing continuous mentoring systems with participatory evaluation. This study confirms that spiritual support is an essential element determining the long-term success of economic empowerment programs for the poor.

The purpose of this research is to formulate a model for the Strategy to Enhance Competitiveness and Sustainability of SMEs in Supporting Independence in East Java. The research method is descriptive qualitative. Data collection techniques include observation, interviews, and documentation. Data analysis techniques use 1) Data reduction, 2) Data display, 3) Data triangulation, 4) Data verification. The informant determination technique uses indepth interviews with key informants such as SME actors, relevant agency officials, representatives from East Java's SME Banks, and academics. The results of data analysis and literature review indicate that the Strategy to Enhance Competitiveness of SMEs in East Java focuses on the adoption of digital marketing (utilization of social media, marketplaces, and e-commerce), product and process innovation (development of unique and quality products, production efficiency), as well as strengthening partnerships and collaborations with various parties (government, financial institutions, large companies) to expand market access and resources. The strategy for enhancing the sustainability of MSMEs in East Java heavily relies on prudent financial management practices (cash flow management, access to affordable financing such as Prokesra and Dagulir), compliance with legal and certification requirements (PIRT, halal, BPOM), as well as the potential implementation of circular economy concepts for resource efficiency and waste reduction. The strategy supporting the independence of MSMEs in East Java focuses on a comprehensive empowerment program, including entrepreneurship training and intensive mentoring for capacity building, ease of access to capital, and facilitation of business matching and exhibitions/bazaars for network and market expansion. The active role of the government and supporting institutions is crucial in creating a conducive ecosystem. The relationship between competitiveness, sustainability, and independence of SMEs is synergistic and mutually reinforcing. Increasing competitiveness directly contributes to economic sustainability. Sustainability creates stability that allows SMEs to continue innovating and enhancing their competitiveness. Meanwhile, independence empowers SMEs to be proactive in achieving competitiveness and sustainability, with the ability to make strategic decisions and adapt to changes. Overall, SMEs in East Java have great potential to continue growing and contributing to the economy. However, sustained support through appropriate policies, relevant empowerment programs, and facilitation of access to essential resources will be key to realizing SMEs that are not only competitive and sustainable but also fully independent.

This conceptual research analyzes the relationship between social entrepreneurship and social innovation as an integrated framework for creating and sustaining sustainable impact. Social entrepreneurship is positioned as a strategic mechanism that combines the disciplines of entrepreneurship, value creation, and community empowerment to address complex social and environmental challenges. Meanwhile, social innovation provides new solutions, approaches, and models that drive systemic change and expand community participation in social development. Through a literature-based analysis, this research demonstrates that the synergy between these two concepts enables organizations to design sustainable business models that balance social mission with economic sustainability. The research findings confirm that sustainable social impact is achieved through three interrelated key pillars: system-oriented innovation, hybrid and adaptive business models, and collaborative ecosystems that strengthen institutional capacity and legitimacy. This research provides theoretical contributions by developing a conceptual framework that integrates social value creation, innovation processes, and sustainability mechanisms. Future research is recommended to empirically test this conceptual model through case studies or mixed approaches to assess its applicability in various socio-economic contexts.

This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.

Latar Belakang: Penyakit Tidak Menular (PTM) merupakan salah satu masalah kesehatan utama di Indonesia yang berdampak besar terhadap kualitas hidup masyarakat, termasuk mereka yang tinggal di wilayah pedesaan. Upaya pencegahan dan peningkatan kesadaran dini melalui pemeriksaan kesehatan rutin menjadi strategi dalam menurunkan risiko PTM pada berbagai kelompok usia. Tujuan: Kegiatan pengabdian kepada masyarakat ini bertujuan untuk melakukan pemeriksaan kesehatan guna mendeteksi faktor risiko PTM melalui pengukuran kadar asam urat, kolesterol, glukosa darah, tekanan darah, serta pengukuran antropometrik (berat badan dan tinggi badan). Metode: Kegiatan dilaksanakan melalui kolaborasi antara kampus dan Posbindu di Desa Ngrawan, Jawa Tengah pada bulan Juli-September 2024. Pemeriksaan dilakukan terhadap tekanan darah, kadar glukosa, asam urat, kolesterol, berat, dan tinggi badan. Data dianalisis secara deskriptif untuk memetakan risiko PTM pada kelompok usia produktif dan lanjut usia. Hasil: Sebanyak 70 warga mengikuti pemeriksaan, terdiri atas 59% usia lanjut dan 41% usia produktif, dengan mayoritas perempuan (90%). Sebagian besar kadar asam urat dan glukosa normal, namun ditemukan kolesterol tinggi pada usia produktif (45%) dan lanjut usia (67%), serta hipertensi pada kedua kelompok (66% dan 59%). Kesimpulan: Kegiatan kolaboratif antara kampus dan Posbindu di Desa Ngrawan menunjukkan partisipasi masyarakat yang tinggi serta mengungkap potensi risiko hipertensi dan kolesterol tinggi. Sinergi ini menegaskan kebutuhan penguatan kader dan keberlanjutan Posbindu dalam deteksi dini dan pencegahan PTM di pedesaan.

Latar Belakang: Pendekatan kewirausahaan sosial yang diterapkan dalam proyek ini mencerminkan sinergi antara inovasi, kepedulian sosial, dan keberlanjutan lingkungan. Dengan memberdayakan masyarakat lansia untuk menciptakan produk yang bermanfaat, kegiatan ini berkontribusi pada tercapainya beberapa tujuan pembangunan berkelanjutan (SDGs), seperti pengurangan limbah, pengentasan kemiskinan, dan pemberdayaan komunitas. Tujuan: Mengurangi limbah plastik serta meningkatkan keterampilan dan kemandirian ekonomi lansia melalui pembuatan gantungan kunci berbahan dasar limbah plastik. Metode: Pemberdayaan Masyarakat ini melibatkan warga Panti Perlindungan dan Rehabilitasi Sosial Lanjut Usia “Budi Sejahtera” Martapura. Kegiatan dilaksanakan melalui pendekatan yang komprehensif berupa pelatihan partisipatif dengan tahapan pengumpulan bahan baku dari masyarakat, penyediaan peralatan, pembentukan tim kerja, serta pelatihan kewirausahaan yang meliputi edukasi kepada lansia mengenai pentingnya daur ulang sampah, proses pemilahan, pembersihan, pemotongan, pencampuran resin, pencetakan, hingga finishing produk gantungan kunci. Hasil: Adanya peningkatan keterampilan dalam mengolah limbah menjadi produk bernilai, serta terbukanya peluang ekonomi melalui penjualan produk. Dari sisi sosial, kegiatan ini memperkuat rasa kebersamaan dan meningkatkan kepercayaan diri lansia, sementara dari sisi lingkungan, berkontribusi nyata dalam pengurangan sampah plastik dan pencemaran lingkungan. Kesimpulan: kegiatan sociopreneur ini membuktikan bahwa melalui pendekatan inovatif berbasis partisipasi, lansia dapat diberdayakan untuk menghasilkan karya yang bermanfaat, ramah lingkungan, sekaligus bernilai ekonomi.

In the context of modern organizations, performance can no longer be measured solely through short-term target achievements. A strong foundation of quality culture is required to ensure sustainable performance. This study aims to examine the relationship between quality culture and organizational performance sustainability through a modern managerial approach. The method used is descriptive qualitative, employing literature studies and conceptual analysis of theories related to quality management, organizational culture, and performance sustainability. The findings indicate that quality culture holds a strategic role in shaping work behavior, strengthening management systems, and fostering continuous innovation. The application of quality values—such as commitment to continuous improvement, customer orientation, and consistency in process control—contributes to the creation of a productive work environment that is responsive to change. Integrating quality culture into all aspects of the organization also enhances operational efficiency, reinforces teamwork, and promotes data-driven decision-making. These aspects lead to greater performance consistency, improved customer satisfaction, and long-term competitive advantage. Therefore, quality culture does not merely serve as a behavioral guideline but becomes a fundamental pillar in building an adaptive, innovative, and sustainable organization capable of navigating an increasingly complex business environment.

This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.

The phenomenon of increasing female activity in cafes shows a shift in lifestyle that is not merely consumptive, but also reflective and social. Cafes have now become leisure spaces where women express themselves, build relationships, and find emotional balance. This study aims to examine the trend of women utilizing cafes as a practice of social welfare in the era of sustainability. The approach used is descriptive qualitative based on secondary sources, with data in the form of news articles, lifestyle writings, and online media coverage of women's leisure behavior in Cirebon. This analysis was conducted to explore the social and spiritual values that emerge in these activities. The results of the study show that cafes serve as safe spaces for women to interact, share ideas, and restore mental energy. These activities reflect maqashid values such as Hifz al-nafs (preserving the soul) and Hifz al-'aql (preserving the mind), while contributing to the spirit of sustainability through the strengthening of gender equality and social welfare. The novelty of this research lies in its attempt to interpret women's leisure trends through the paradigm of social welfare, rather than simply as a modern lifestyle. These findings have important implications for the creation of a more inclusive, safe, and sustainable public space, while also opening up a new perspective that leisure activities can be part of achieving maqashid al-syari'ah in contemporary social life.

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.

The fashion industry is experiencing continuous acceleration. Increased social and economic competition is occurring in society to expand the boundaries of consumer demand. Fast fashion companies have successfully built this business model by relying on cheap labor and the resulting social, economic, and environmental impacts. The method used in this study is qualitative research with a literature study approach and an understanding of the meaning of social or humanitarian phenomena examined through descriptive analysis using the Islamic economic theory framework. The results show that the fast fashion industry has exploited the environment and even labor rights, which has had an impact on the economy, society, and health. Based on Islamic production ethics, it is clearly explained in the Qur'an that production practices must bring benefits to humans without causing harm, based on the four main principles of the Islamic economic system, namely, monotheism, balance, free will, and responsibility. Meanwhile, Islamic consumption ethics avoid wastefulness (tabzir) and unnecessary spending (isyraf), so that consumption behavior can provide long-term benefits for both worldly and afterlife. This study emphasizes the importance of collaboration between the government, stakeholders, and the community in creating a sustainable production system in accordance with Islamic values.

Pondok pesantren memiliki peran strategis dalam membentuk karakter dan meningkatkan kualitas pendidikan santri. Di tengah arus globalisasi dan perkembangan teknologi, kemampuan menulis ilmiah menjadi keterampilan penting untuk melanjutkan studi maupun memasuki dunia kerja profesional. Namun, mahasantri di Ma’had ‘Aly Kharisma Haromain masih menghadapi keterbatasan karena belum tersedianya modul terpadu yang mencakup metodologi penelitian, teknik penulisan, dan etika publikasi Islami. Kondisi ini membatasi potensi mereka dalam menghasilkan opini, artikel, maupun karya ilmiah yang berkualitas, padahal kontribusi pesantren sangat dibutuhkan untuk memperkaya khazanah keilmuan dan mendukung pembangunan masyarakat. Program pendampingan literasi dan penulisan ilmiah yang dilaksanakan melalui workshop, pelatihan komprehensif, serta monitoring dan evaluasi terbukti mampu meningkatkan keterampilan menulis, membangun budaya riset, dan mendorong kolaborasi akademik. Dengan dukungan keberlanjutan program, perbaikan sarana, dan pengembangan modul adaptif, inisiatif ini diharapkan memberikan manfaat yang lebih luas, baik bagi lembaga pesantren maupun masyarakat sekitar secara berkelanjutan.