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This research aims to (1) explain the murabahah financing system at BMT Insan Sejahtera, (2) SWOT analysis of the development of BMT Insan Sejahtera, (3) MUI fatwa regarding usury-free murabahah financing. This study uses a qualitative descriptive method. With primary and secondary data types. Data triangulation is carried out using the interview method. The results shown in the study (1) financing at BMT Insan Sejatera, present changes to the welfare of members. Based on the conclusions of the members, BMT has had a positive impact on increasing business and welfare. With amount based on murabahah financing as of January 1, 2024, to October 23, 2024, it is said to be Rp. 2,390,914,753.00 as many as 272 members, (2) The location of the current financing in the first quadrant (positive, positive) is a profitable position, which supports the implementation of an aggressive strategy (3) And that the installment payment period for murabahah financing at BMT Insan Sejatera does not affect the total price of the goods that have been agreed upon. This proves that the murabahah financing practice at BMT Insan Sejahtera does not contain usury.

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

Research on Feasibility Analysis of the Etawa Peranakan Goat Milk Production Business (PE) at Tharraya Farm in Geli Village, Sunggal District, Deli Serdang Regency aims to analyze the income of the goat milk (PE) production business at Tharraya Farm and analyze the feasibility of the goat milk production business (PE) in Tharraya Farm. The research area was determined purposively, namely based on certain criteria or objectives, taking into account that the Etawa goat milk industry in the area could provide the information needed in the research. Data analysis techniques used were I=TR-TC. The results of this research obtained an income of IDR 72,240,000 / year. Receipts amounting to Rp. 176,526,000 a year and total costs of 104,286,000. The livestock business is profitable and feasible to develop with an R/C of 1.69, п>0, while the percentage ratio of п/C x 100% is 60%. The Etawa Peranakan goat milk business at Therraya Farm is profitable and worthy of development

With technological innovation in the financial sector (Fintech), the development of digital technology has brought great changes to the financial industry. However, behind these advantages, there are challenges that need to be overcome, one of which is data security and user privacy which is a major issue that must be faced by the financial industry. This study aims to see how regulations help the digital transformation of Indonesia's financial industry (fintech). This study is a qualitative research, in accordance with the object of study, this type of research falls into the category of library research.Regulation of the financial technology (fintech) sector is borne by many parties, including the government, non-governmental organisations, and industry players. In Indonesia, institutions such as the Otoritas Jasa Keuangan (OJK) and Bank Indonesia (BI) are responsible for shaping fintech policies and regulations.Regulations serve as a strong foundation to drive digital transformation in the financial industry. Flexible and inventive regulations protect consumers and encourage profitable investments for industry players. A clear legal framework allows financial institutions to innovate and produce financial goods and services that better suit the needs of society.

To find out  the beef cattle business in Perbaungan sub-district is potentially profitable from a financial, social and environmental perspective. Primary data were collected through interviews with farmers and secondary data from relevant agencies. Descriptive-analytical method was used. Benefit-Cost Ratio (BCR), Net Present Value (NPV), and Internal Rate of Return (IRR) were used to assess business feasibility. The results showed that the beef cattle business is financially viable with a BCR value of 1.35, NPV of 25,000,000, and IRR of 18 per cent. In addition, the business has a positive impact on income generation, job creation, and farmer welfare. But there are some problems, such as changes in feed prices and cattle waste management. Even if feed prices and cattle selling prices change significantly, the business is still viable, according to the sensitivity analysis. To make the business more sustainable, the government should help through training programmes, feed subsidies and access to finance. Beef cattle enterprises have great potential to grow and have a positive impact on both the environment and the community if managed properly.

The Ciawi livestock research center in Bogor is engaged in livestock research. The beginning of the Ciawi livestock research center was established in 1981 by Drh. Jan Nari until now. This study aims to analyze the amount of dairy milk production income in the Ciawi livestock research center, Bogor Regency. Primary data were collected based on observations at the research location, recording and interviews using questionnaires, while secondary data were obtained from the Ciawi Livestock Research Center, Bogor Regency, scientific journals and articles related to dairy milk production income. Data analysis using income and feasibility analysis. The results showed that the livestock research center in 2020 produced 28,699 liters of milk and in 2021 produced 29,783 liters of milk. In 2020 the livestock research center looks profitable at Rp. 102,393,980, and in 2021 it has decreased by Rp. 10,649,980. The R / C ratio of Dairy Cattle Farming Business at the Ciawi Livestock Research Center, Bogor Regency, West Java Province in 2020 is 1.12 and in 2021 1.01, which means that every Rp. 1 spent by the Livestock Research Center in business activities carried out is profitable or feasible to develop because the R / C Ratio > 1  

This study aims to determine the Application of Differential Costs in Decision Making to rent or buy fixed assets (musical instruments) in the field of musical instrument rental. This type of research is quantitative research. Data is obtained through primary and secondary data. This research was conducted in 2020 to 2022. Data collection techniques through interviews and documentation. Data analysis techniques are carried out by identifying data on interview costs, observations and documentation at the New Arista Orchestra. Based on the results of the analysis, these relevant costs can be used as considerations for the company in making decisions. With the alternative of buying, it will save costs of IDR 76,257,322.93 or 2.7% in making decisions with the alternative of buying or renting heavy equipment, it is better to consider the expenses that will be incurred from the two alternatives with relevant costs so that the decisions taken can benefit the company. The results of the comparison using the differential costs above. it can be concluded that differential cost analysis is very useful for the new Orchestra in making better decisions taken by the orchestra is to buy because it is more profitable than renting musical instruments.

In the midst of the phenomenon of radicalism that threatens diversity and tolerance in Indonesia, Nurcholis Madjid's thoughts on religious moderation have become a concern again. Taking into account the history and development of Islamic thought in Indonesia, this article investigates the idea of religious moderation in Madjid. To determine whether Madjid's ideas are relevant to radicalism, a thorough examination of the theological, philosophical, and sociological foundations of his thinking will be carried out. This article will also look at how the idea of religious moderation can be applied to various aspects of life, as well as the challenges and opportunities faced in an effort to create a more moderate Indonesian society. Radicalism now threatens the life of the nation and state. In this case, the perspective of religious moderation Nurcholis Madjid offers a profitable option. In this article, the concept of religious moderation in Madjid will be discussed thoroughly, with a special emphasis on practical solutions.

Research on the pattern of development of empowerment of rice farmers towards income levels was carried out in Tombang Village, Walenrang District, Luwu Regency. This research was conducted from January to March 2024. The results of the study showed that rice farming in Walenrang District was profitable with variable costs of IDR 12,442,999 and fixed costs of IDR 407,471 so that the total costs incurred were IDR 12,850,470 and the production value was IDR 44,730,181 so that the net income received by farmers was IDR 31,879,711 per ha / planting season. Based on the t-test with regression analysis, the production factors that influence rice farming income in Walenrang District, namely Land area (X1), Labor costs (X2) and Capital (X3) have a significant effect on increasing production. Based on the F test on the regression analysis of production factors, the independent variables, namely land area (X1), labor costs (X2) and capital (X3), have a significant influence on increasing production in rice farming in Walenrang sub-district, Luwu district.

This study aims to determine the marketing strategy of sangkuriang catfish seeds (Clarias gariepinu var) in Tawamelewe Village, Uepai District, Konawe Regency using SWOT analysis. The respondents in this study were the owner of a catfish hatchery, Mr. Nengah Sama. The results of the analysis of the sangkuriang catfish hatchery business began in 2013 with a pond area of ​​20 ares, until now in 2024 with a pond area of ​​2 ha. The business capital is IDR 3,000,000-5,000,000. up to the current capital of IDR 30,000,000.-50,000,000. The monthly income of UPR Nengah Surya mina reaches IDR 6,000,000.- IDR 8,000,000. if demand is high, the monthly income reaches IDR 8,000,000.- IDR 10,000,000. The results of internal and external factors, the strength factor of the Sangkuriang Catfish Seedling Business in Tawamelewe Village, Uepai District is superior compared to its weaknesses. The opportunity factor in the current condition is quite large compared to its threats. The Sangkuriang Catfish Seedling Business in Tawamelewe Village, Uepai District is currently in Quadrant I, a company that is in quadrant I is a very profitable situation. The company has opportunities and strengths so that it can take advantage of existing opportunities. The strategy that can be done is by supporting aggressive business growth.

Export means transporting or bringing goods and services from one country to another coun-try. In order to evaluate how strong export competitiveness is and identify market opportunities, specific calculation methods and approaches regarding comparative advantage are needed. One of them is using the "revealed comparative advanced" (RCA) method, which provides an accu-rate picture of how competitive a product is in the international market. One measuring tool is the Balassa index, where a value of more than one (>1) indicates a strong level of competitive-ness for export products to the destination country. Conversely, a value less than one (<1) indi-cates low competitiveness and sales difficulties in that market. The calculation results show that Timor Leste has an average Balassa index of 60.685, followed by Brunei Darussalam with a Balassa index value of 12.526 and Malaysia of 4.987 and with a stable value, thus indicating good potential for exporters who want to market coffee products. roast them to the country. However, Thailand has little potential with a Balassa index of 1.944. In contrast, Singapore and the Philippines have an average Balassa index below 1, indicating there is no great potential as a profitable export market.

This research aims to find out the marketing mix strategy for ornamental fish to increase sales volume at PT Agung Aquatic Marine, Denpasar Bali. This research uses descriptive qualitative research and also uses SWOT analysis (Strength, Weakness, Opportunity, Threat). SWOT analysis is an analysis used to evaluate opportunities and threats in the external environment as well as the strengths and weaknesses of the company's internal environment. The results of this research show that an IFAS score of 2.87 indicates a strong internal position, an EFAS score of 2.59 shows that the company responds to existing opportunities in a good way and avoids threats in its industrial market. The Cartesian diagram shows the company's position in an aggressive state, which is very profitable for the company. The marketing strategy used by the company to increase sales is that the company maintains and utilizes quality and varied products so that market segmentation becomes wider or increases, maintains consumer trust by being consistent in the performance provided and actively communicating to create mutually beneficial agreements.

In the construction industry, management costs and construction project time are important factors for achieving project success. Cost overruns and time delays can result in significant financial losses for project owners and contractors. Therefore, it is important to adopt an effective approach to construction management to optimize project costs and time. One method for overcoming problems in achieving construction project cost and time targets is the Time Cost Trade Off (TCTO) method. The TCTO method is an approach used in construction project management to achieve a balance between project costs and time. The analysis results show that the FO Krian Development Project, which has a normal duration of 522 days, can be accelerated to 500 days (scenario 1) and 498 days (scenario 2). Direct costs tend to increase due to additional working hours and additional workforce. The alternative used or which is more profitable in completing the project is to use scenario 2, namely additional labor due to a decrease in duration of 24 days from the normal project time and experiencing a decrease in total project costs of IDR 292,008,708.16.

Waste management is one of the main challenges in achieving environmental sustainability. This community service program aims to develop a used goods creation business based on business and environmental sustainability in Kembangan Selatan Subdistrict. The methods used include outreach, training and assistance to local communities in processing used goods into products of economic value. Through this program, it is hoped that the community can improve their skills in processing waste, create new business opportunities, and reduce the amount of waste that pollutes the environment. The results of this activity show an increase in public awareness and participation in protecting the environment, as well as the formation of several new business groups engaged in recycling. Business sustainability is measured through indicators of increasing income and quality of life for the community. Thus, it is hoped that this program can become a business development model that is not only economically profitable, but also contributes positively to environmental sustainability

In this era of development, there are many things that young people, especially students, can do to produce creativity from various types of unused materials and manage them into quality and valuable creativity. The aim of the creativity program for managing sea shells as glass decorations is useful creativity which can help students create creativity with very minimal capital and sell it at varying and profitable prices for students. This creativity also helps students' economy to meet their personal and college needs. The use of sea shells as glass decorations is a motivation for students who want to get involved directly in the world of entrepreneurship with minimal capital, materials that are environmentally friendly and very easy to obtain.

This study aims to find out the causes of wildlife trade, the factors that drive the continued of illegal trade and the consequences which is studied in the perspective of Georg Simmel's philosophy of money theory. The method used is descriptive qualitative derived from the analysis of one of the videos in the watchdoc youtube channel and literature review from several sources of national and international articles. The results showed that the existence of wildlife trade in animal markets is a form of weak law enforcement and the lack of prosperity of Indonesian which also affects on other living creatures. The main factor behind the wildlife trade is economic. Economic difficulties force some people to do various ways to survive, one of which is by buying and selling wildlife that is considered to be quite profitable. However, the impact of this wildlife trade is also a concern because it can lead to zoonosis that threatens human health. This illegal trade is a manifestation of Georg Simmel's theory that money moves in the social, money adjusts itself in social relations, and how money affects social phenomena that happens in society. The effort that can be made to decrease the rampant wildlife trade is by consciously enforcing the applicable regulations together.

Indonesia is a tropical country, yet its highlands can produce one of the economically valuable types of subtropical fruit, one of which is the strawberry. Strawberry plants are highly profitable fruit plants and come in many variations. Their small and attractive shape, along with their sweet and fresh taste, make these fruits appealing. In Indonesia, strawberry farmers perform interspecies crossings, leading to the growth of many varieties. Indonesia, particularly West Java, is one of the environments suitable for strawberry growth, with Lembang in West Bandung Regency being a prime example. Therefore, this research aims to compare plant cultivars by combining the morphological characteristics of three varieties obtained from two locations, La Fressa and Bukit Strawberry, Lembang. The method used for identifying the diversity of strawberry plant characteristics is the FGD (Focus Group Discussion) method, which is then described specifically according to the morphology of the obtained plant varieties.      

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.    

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.