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Bungaran Sinaga; Fadil Fadil; Intan Dwi Wahyuni; Khairun Nisa; Muhammad Naufal Erian

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Village regional information plays an important role in supporting community services and effective development planning. However, some rural areas still face limitations in information regarding hamlet boundaries and road access, including Lunto Barat Village, Lembah Segar District, Sawahlunto City. This Community Service Program (KKN) aimed to improve the availability and accessibility of village regional information through hamlet and road mapping activities. The methods applied included field observation, direct road data collection with village officials, preparation of hamlet maps, and environmental development activities through community-based planting. The results indicated that the mapping activities provided clearer information on hamlet boundaries and village road networks, thereby facilitating community access to regional information. Furthermore, the resulting village map helped both residents and visitors locate destinations more effectively. This program demonstrates that village mapping activities not only enhance access to regional information but also contribute to more structured and participatory village development.

Bungaran Sinaga; Fadil Fadil; Intan Dwi Wahyuni; Khairun Nisa; Muhammad Naufal Erian

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Village regional information plays an important role in supporting community services and effective development planning. However, some rural areas still face limitations in information regarding hamlet boundaries and road access, including Lunto Barat Village, Lembah Segar District, Sawahlunto City. This Community Service Program (KKN) aimed to improve the availability and accessibility of village regional information through hamlet and road mapping activities. The methods applied included field observation, direct road data collection with village officials, preparation of hamlet maps, and environmental development activities through community-based planting. The results indicated that the mapping activities provided clearer information on hamlet boundaries and village road networks, thereby facilitating community access to regional information. Furthermore, the resulting village map helped both residents and visitors locate destinations more effectively. This program demonstrates that village mapping activities not only enhance access to regional information but also contribute to more structured and participatory village development.

Anisa Puspita Dewi; Itmam Saputra; Daffa Irfan Zain; Naerul Edwin Kiky Aprianto

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation has brought fundamental changes to the structure and dynamics of modern industrial economics. Technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and big data not only modify production and distribution processes but also revolutionize marketing strategies and patterns of industrial competition. This study is motivated by the need to understand how digital marketing transformation influences the development of competitive advantage through changes in digital market structure from an industrial economics perspective. In this context, digital marketing functions as a strategic instrument that integrates technology, data, and consumer behavior into market mechanisms. The analysis shows that digitalization creates a network-based market structure characterized by the concentration of economic power in major digital platforms and dominance in data control. This structure affects the intensity of competition, the direction of innovation, and patterns of industry differentiation. Digital marketing transformation enhances efficiency, expands market access, and lowers entry barriers for new players, yet it also creates competitive imbalances due to the dominance of large platforms.Through a digital Structure–Conduct–Performance (SCP) approach, the study finds that market structure acts as an intermediary variable that channels the impact of digitalization on competitive advantage. Digitalization significantly promotes industrial efficiency, innovation, and profitability. Proposed strategic solutions include strengthening digital literacy, developing adaptive regulations, and fostering cross-sector collaboration to create an inclusive, competitive, and sustainable digital industrial ecosystem

Qristin Violinda; Rr. Hawik Ervina; Bayu Kurniawan; Chadyan Faturohman

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. Bibliometric analysis was conducted using VOSviewer to examine keyword co occurrence, network relationships, and thematic density. The results indicate that ethnocentrism functions as a central organizing concept within the literature, closely associated with cultural differences, expatriation, workforce diversity, and organizational practices in multinational contexts. Temporal patterns observed in overlay and density visualizations suggest a growing scholarly emphasis on practice-oriented and context-specific perspectives, particularly in relation to managerial and organizational implications in global operations. Overall, this study offers a structured synthesis of existing research, highlights emerging thematic directions, and provides a foundation for future empirical and comparative inquiries into cultural diversity management in multinational corporations.

Maryona Septiara; Maie Istighosah; Yudha Islami Sulistya; Imam Adiyana; Alfilia Hilda Rahmatika

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Durian Bhineka Bawor is one of the leading local commodities of Alasmalang Village with high economic potential. However, product promotion and marketing activities are still dominated by conventional methods and limited local networks, resulting in restricted market access, low competitiveness, and the absence of structured product information documentation. This community service program aims to address these challenges through the implementation of an interactive website integrated with an AI Agent, serving as a centralized information platform as well as a digital product ordering service. The main objectives of this program are to strengthen local durian branding through the utilization of modern digital technology, expand market reach, and enhance community digital literacy. The implementation method was carried out in several stages, including program coordination and socialization, content needs assessment, website design and development, AI Agent and WhatsApp server integration, system testing, manager training, official deployment, and continuous assistance. The AI Agent provides interactive services in the form of product information delivery, personalized recommendations, and order facilitation directly connected to the admin dashboard and social media platforms, thereby accelerating transaction processes and improving consumer experience. The expected outcomes of this program include the establishment of a more professional, transparent, and efficient promotion and ordering system for Durian Bhineka Bawor products. The developed platform is expected to expand market access, increase product sales, and create new digital-based business opportunities. Furthermore, this program contributes to community empowerment by improving digital skills and technology management capabilities to support local economic independence and competitiveness.

Erick Tarantino; Agung Prayoga; Akmal Tirta Wijaya; Egidius Edi Putrawan Halawa; Firda Muflif Fauzi +4 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to strengthen students’ networking competencies through the implementation of straight and cross LAN cable assembly training at SMKN 53 Jakarta. The background of this research is based on the need to enhance students’ practical skills in basic computer networking, particularly in understanding cable configurations and applying crimping techniques according to industry standards. Many students experience difficulties in differentiating wiring standards and applying correct crimping procedures, which impacts their readiness for industry practice. This research employed a practical training approach combined with demonstration and hands-on methods. The participants were students of the Computer and Network Engineering program. Data were collected through observation, performance assessment, and competency tests before and after the implementation. The findings indicate a significant improvement in students’ understanding of cable color standards (T568A and T568B), accuracy in assembling straight and cross cables, and testing results using LAN testers. Students demonstrated higher levels of technical accuracy, problem-solving skills, and work discipline after the intervention. The implementation of structured practical activities proved effective as a medium for strengthening networking competencies. The study implies that continuous practice-based learning aligned with industry standards is essential in vocational education to improve students’ technical readiness and employability in the networking field.

Nur Shafira Chairani; Nur Ainun Najwa; Suci Ameliya Kartika; Muhammad Ramadhani Kesuma

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.

Roy Jordi; Alek Wijaya

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

This community service activity aims to improve digital literacy among children and adolescents in Telang Sari Village through basic computer training and networking introduction. The main problem faced by the community is the low level of technological literacy caused by limited facilities and lack of access to structured computer education. This program was implemented during the Thematic Community Service Program (KKNT) by applying participatory and practical training methods. The activities included introduction to computer hardware and software, basic typing skills, document creation, internet literacy, and simple LAN configuration practices for junior high school students. The results show a significant improvement in participants’ understanding and confidence in using computers and basic networking concepts. Children and adolescents who previously had minimal exposure to technology were able to operate computers, create simple documents, and understand responsible internet usage. The program also contributed to increasing students’ motivation to learn technology and preparing them to face digital challenges. Overall, this activity demonstrates that basic computer training with hands-on practice can effectively enhance digital literacy in rural communities.

Andi Maryam; Ainun Mardiah; Yuni Riskita Mangopo; Heriyanti Tahang; Rizky Ekawaty Ahmad +4 more

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Soft skills are essential competencies that teachers must possess to create an effective, communicative, and student-centered learning process. However, the geographical conditions of SD Negeri 01 Saonek, which is located in an island area, present unique challenges, particularly related to limited access to travel outside the island and unstable communication networks. These limitations have resulted in teachers at the school not receiving adequate training in soft skill development, including communication, classroom management, and self-reflection abilities. To address this need, a socialization and training program based on microteaching was implemented as an effort to enhance teachers’ professional competencies. The microteaching method was chosen because it provides opportunities for direct practice, structured feedback, and simplified yet effective teaching simulations. The training was designed to help teachers understand good teaching techniques, build confidence, and strengthen interpersonal skills in instructional interactions. In addition, the collective feedback sessions offered participants chances to learn from one another and improve their teaching strategies based on peer observations. The results of the activity indicated an improvement in teachers’ ability to design lesson scenarios, manage classrooms, deliver material more clearly, and communicate more effectively with students. Teachers also reported increased motivation and a deeper understanding of the importance of soft skills in supporting their professionalism. Thus, the microteaching training provided new insights into the capacity-building process for teachers at SD Negeri 01 Saonek and served as a relevant solution for island schools facing limited access to conventional training. This program is expected to continue and become a model for empowering teachers in 3T regions to sustainably improve education quality.

Rachmawati, Danar Nanda; Susilo, Eko Adi; Herdina Nafiana

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service (PkM) activity focuses on the implementation of Quail Cultivation Counseling as a strategic effort to advance entrepreneurship among the Millennial Farmer Generation in Krebet Hamlet, Srengat, Blitar. This activity was motivated by the high economic potential of Quail and the need to improve the entrepreneurial competence of the younger generation in the livestock sector. The main goal of the program is to transform traditional cultivation into a structured, efficient, and sustainable modern business unit. The implementation method combines theoretical knowledge transfer with practical assistance in the field. The counseling material includes three pillars: 1) Business Scale Management, including capital management and strategies for increasing livestock population; 2) Quality Management and Livestock Health, emphasizing cage sanitation, feed, and quality vitamins; and 3) Marketing strategies to expand the distribution network. The results of the activities showed high effectiveness. Quantitatively, 80% of Millennial Farmer participants succeeded in implementing post-extension livestock population increases. Qualitatively, this activity fosters awareness, motivation, and a strategic entrepreneurial mindset so that participants are able to face production and market challenges. With this strategic practice, quail businesses are expected to increase profitability and competitiveness. This PKM serves as a catalyst in supporting economic independence and entrepreneurial development of the younger generation in the agribusiness sector.

Putri Aniisah; Mariatul Qibtiyah; Muliono Muliono

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

The 2024 simultaneous regional elections reaffirm the persistent underrepresentation of women in local politics, despite a gradual rise in female political participation. Amid the dominance of patriarchal political structures, the victory of Dilla Hich as Regent of Tanjung Jabung Timur emerges as a significant phenomenon that reflects a shift in local electoral dynamics while opening broader opportunities for women’s political representation. This study aims to analyze the political strategies employed by Dilla Hich and examine how her identity and social positioning as a woman contributed to her electoral success. Using a qualitative approach with a case study method, data were collected through in-depth interviews, field observations, and documentation from official sources. The findings indicate that Dilla Hich’s success was not solely rooted in her social capital and extensive political networks but also in the adaptive combination of offensive and defensive political strategies she implemented. Offensive strategies were reflected in the expansion of new voter bases and the strengthening of her personal image, while defensive strategies focused on maintaining loyal supporters and consolidating internal networks. Additionally, the strategic use of gender identity enhanced public acceptance of her leadership. This study concludes that Dilla Hich’s victory demonstrates how structured, inclusive, and adaptive political strategies can challenge patriarchal dominance and create greater opportunities for women in local electoral politics.

Rahma Ibtida Saumi; Sabarun Sabarun

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to enhance students’ understanding of narrative language features at SMKN 3 Palangka Raya through the implementation of the Detective Case-Solving Game model. The method applied was participatory learning, involving 36 eleventh-grade Computer and Network Engineering students in two sessions. The first meeting focused on introducing the game concept, including rules, character roles, and examples of narrative clues, while the second meeting emphasized the application of more complex case scenarios that required deeper analysis and storytelling skills. The results revealed a significant improvement in students’ ability to identify narrative structures, apply past tense, and use direct–indirect speech correctly. Moreover, students showed higher enthusiasm, actively engaged in group discussions, demonstrated teamwork, and were able to provide linguistic reasoning during presentations. In conclusion, this model effectively strengthens language skills while fostering 21st-century competencies, including critical thinking, communication, collaboration, and creativity, making the learning process more interactive, enjoyable, and meaningful for vocational students.

Andi Litriyanto; Aditya Joshua K; Aji Sajiwo; Nafa Latifatuzzahro; Maya Putri Amalia +2 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Panglipuran Traditional Village in Bali has gained international recognition as one of the cleanest tourist villages in the world and serves as a model for culture-based sustainable tourism. The economic foundation of the village relies heavily on the development of Micro, Small, and Medium Enterprises (MSMEs) rooted in local wisdom, which simultaneously function as drivers of economic growth and instruments of cultural preservation. This study seeks to examine the management practices, marketing strategies, and challenges faced by MSMEs in Panglipuran Village. The research applied qualitative methods, including field observation, in-depth interviews with key stakeholders, documentation review, and descriptive analysis. The findings reveal a strong synergy between customary values and economic activities, reflected in flagship products such as bamboo handicrafts, traditional cuisine, and signature beverages. Success factors include an effective organizational structure, the support of customary institutions, and the ability to adopt adaptive marketing approaches. Nonetheless, several challenges were identified, including limited utilization of digital marketing platforms, constraints in production capacity, and insufficient product innovation to meet the demands of broader markets. Recommendations highlight the importance of strengthening online marketing, diversifying product variations, and expanding cooperative networks both within and beyond the village. Overall, the study underscores the significant potential of culture-based MSMEs to enhance community welfare, increase competitiveness, and ensure the sustainability of local traditions within the dynamics of modern tourism.

Rizky Ilhami

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Urban public issues are highly complex and involve various actors with different interests and resources. As a large city, Bandung faces a variety of public issues that require a collaborative policy approach. This study aims to analyze the policy network structure in handling public issues in Bandung. This study uses a qualitative approach with a descriptive-analytical research type. Data were collected through in-depth interviews, observations, and documentation studies, then analyzed using a policy network structure perspective. The results show that the policy network structure in Bandung is still dominated by government actors and tends to be hierarchical and fragmented. Inter-actor connectivity is not yet optimal, the participation of non-government actors is still limited, and the distribution of roles in the policy network is not yet balanced. This condition has an impact on weak cross-sector coordination, low community participation, and ineffective handling of public issues. This study concludes that the structuring of an inclusive, connected, and trust-based policy network is key to improving the effectiveness of public issue handling in Bandung City.

Moch Iqbal Romadhon

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

Rowiyani Rowiyani; Wellie Sulistijanti; Arista Fitri Diana; Khoerul Soleh; Muhammad Haikal Darmawan

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Vocational school students often face challenges in planning their career paths and presenting their competencies in a structured and digital format. This community service program aims to assist students in preparing career plans and developing digital portfolios that reflect their personal achievements, skills, and aspirations. The activity was conducted in three stages: (1) initial preparation involving coordination with the school and student needs assessment, (2) interactive training on career planning and digital portfolio creation using platforms such as Canva and Google Sites, and (3) feedback sessions where students presented their portfolios and received constructive input. Throughout the program, students were guided on how to reflect their strengths, skills, and future aspirations into a digital format, providing them with a comprehensive tool for job applications or further studies. The results showed a significant increase in students’ understanding of career planning and their ability to independently create well-structured digital portfolios. The majority of participants (78%) completed their digital portfolios, and over 80% were actively engaged during the sessions, demonstrating a high level of enthusiasm and commitment. This program highlights the effectiveness of a participatory and practice-based approach in enhancing students' career readiness and equipping them with essential tools for the modern job market. The students’ improved ability to showcase their competencies in a digital format also supports the evolving needs of employers in the digital age. Future programs are recommended to include advanced modules on digital personal branding, interview preparation, and networking skills to further support vocational students in successfully entering the workforce or continuing their education.

Nafis Sururi; Fendy Bayu Firmansyah; Danang Satya Nugraha; Zamilu Toniatul Mina; Muh Fahrizal A

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was motivated by the need for an efficient and structured library management system at MI Hidayatul Ulum. Previously, book recording, borrowing, and reporting were done manually, creating administrative challenges and limiting access to information for students and teachers. To address these challenges, the community service team implemented a web-based library information system designed to simplify collection management, facilitate book searches, and expedite the borrowing and return process. The implementation method included partner needs analysis, system design and installation, training for staff and teachers, and evaluation of implementation results. The system was designed to be accessible through the school's local network with a simple and user-friendly interface. Training was provided to ensure the school was able to utilize and manage the system independently. The results showed that the implementation of this information system improved library management efficiency and expanded user access to information. Teachers could more easily monitor book collections, while students found it easier to search for and borrow books. Furthermore, the system accelerated administrative processes and reduced the risk of recording errors. Another positive impact was the growth of a technology-based literacy culture within the madrasah. With the availability of faster book search and borrowing services, students' interest in reading increased. A participatory approach involving schools from the planning stage through evaluation ensures that the resulting solutions meet needs and can be implemented sustainably. This community service activity is expected to serve as a model for implementing simple technology that has a real impact on improving the quality of basic education services.

Auliani Khoirunnisa

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

Community service activities to enhance the organizational capacity of Village-Owned Enterprises (BUMDes) in supporting local economic development through business management and digital marketing training in Serang Village, Cikarang Selatan Subdistrict. The method used was a participatory approach with a descriptive qualitative approach, aimed at encouraging active involvement of BUMDes managers and village communities in every stage of the activity. Data collection techniques included field observations, in-depth interviews, and documentation, with a focus on changes in BUMDes organizational capacity before and after the intervention. The results showed that BUMDes faced structural, technical, and institutional weaknesses, such as an unsystematic organizational structure, weak leadership, lack of business plans, and low adoption of digital technology. After the training, there was a significant improvement in organizational structure, strategic planning, financial accountability, and the use of digital platforms for marketing. The activity also succeeded in fostering a more participatory and innovative organizational culture and expanding strategic partnership networks. This transformation had a direct impact on improving the economic performance of BUMDes and community participation, making BUMDes a facilitator of inclusive local economic collaboration. These findings indicate that an integrated training approach is an effective strategic model for strengthening village economic institutions sustainably.

Latifatul Hasanah; Sri Andriani

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to systematically map the development of literature on Good Corporate Governance (GCG) using a mixed-method approach that integrates bibliometric analysis with VOSviewer and a systematic literature review. The research focuses on publications from the last five years (2020–2024), with data collected using the Publish or Perish software and the keyword “Corporate Governance.” The initial search identified 772 relevant scientific articles that met the inclusion criteria. Through network visualization analysis using VOSviewer, the study reveals that GCG research can be categorized into four thematic clusters, each representing distinct areas of focus. These clusters highlight key topics such as corporate performance, board structure, stakeholder relations, and sustainability practices, reflecting the diverse and evolving nature of GCG research. The findings provide valuable insights into the intellectual structure and research trends within the field, offering a foundation for future scholarly exploration and practical application.

Cahaya Nisrina; Sri Andriani

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to map trends, patterns, and scientific developments related to sharia compliance in Islamic financial institutions through a bibliometric approach and network visualization using VOSviewer software. The data analyzed amounted to 409 scientific journal articles obtained from international databases during the 2019-2024 period. The analysis was conducted using quantitative methods for bibliometric data mapping and qualitative methods for literature review. The results showed a significant increase in the number of publications discussing sharia compliance, with five main clusters of interrelated topics, such as implementation, sharia governance, financial performance, the role of the Sharia Supervisory Board, and sharia principles. The findings show that compliance with sharia principles is an important aspect in maintaining the credibility and sustainability of Islamic financial institutions, although its implementation still faces various challenges, such as limited human resources and competitive pressures with conventional institutions. This study is expected to serve as a basis for further research and strategic input for regulators and industry players in strengthening the Islamic financial system.