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This research aims to analyze the gap between the profit-sharing principle as the normative foundation of Islamic economics and the risk management practices applied in sharia cooperatives, considering the ongoing inconsistencies in the implementation of the risk-sharing principle. The research method employs a qualitative approach thru literature study with thematic and comparative analysis techniques on relevant academic literature. The results and discussion indicate that sharia cooperatives tend to adopt a conventional risk management paradigm oriented toward institutional stability, thereby triggering the dominance of non-profit-sharing contracts and the shift of the concept of risk sharing to risk shifting in operational practices. The gap is influenced by structural factors, including limitations in managerial capacity, information asymmetry, potential moral hazard, and pressures of institutional sustainability. This study concludes that the risk management practices of sharia cooperatives do not fully reflect the principles of Islamic economics, thus necessitating a reconstruction of a more integrative and contextual risk management model. As a suggestion, sharia cooperatives need to develop a risk management framework based on risk sharing that is adaptive to operational risks without disregarding the values of justice and partnership as the main characteristics of Islamic economics.

This study aims to evaluate the level of sharia compliance in musyarakah contracts within micro-enterprise financing. Musyarakah is a partnership-based financing contract that emphasizes cooperation, profit-sharing based on an agreed ratio (nisbah), and proportional risk sharing in accordance with each party’s capital contribution. In practice, the implementation of musyarakah contracts in micro-enterprise financing must be assessed against the Fatwa of the National Sharia Council–Indonesian Ulema Council (DSN-MUI), principles of fiqh muamalah, and Islamic banking regulatory frameworks in Indonesia. The findings show that the implementation of musyarakah working capital financing in Islamic banking is generally in the good category. However, two non-compliance issues with sharia principles were identified. First, there is an imbalance in work participation, where the business is fully managed by the customer while the bank only provides supervision and guidance without active involvement, whereas active participation of partners is a fundamental principle of musyarakah. Second, there is an element of riba due to the use of a fixed profit-sharing scheme, even though profits in musyarakah should be uncertain and based on actual business performance. The study implies that Islamic banks need to improve musyarakah implementation to ensure full compliance with DSN-MUI fatwas, particularly in terms of active bank participation and non-fixed profit-sharing arrangements. Properly implemented, musyarakah financing can strengthen micro and small enterprises by promoting justice-based and risk-sharing economic cooperation.

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

This study explores the role of Islamic economic law in promoting sustainable development by establishing an integrated relationship between ethical values, legal frameworks, and public policy. Although sustainable development has emerged as a major global agenda, its implementation continues to face challenges due to the limitations of conventional economic and legal systems, which often prioritize efficiency and economic growth while overlooking ethical and social dimensions. Employing a qualitative research approach through content analysis, this study examines classical Islamic jurisprudence, contemporary scholarly literature, and relevant policy documents to analyze the alignment between Islamic economic principles and sustainability frameworks. The findings demonstrate that Islamic economic law provides a comprehensive and ethically oriented framework based on fundamental principles, including tawhid (unity), adl (justice), maslahah (public interest), and maqasid al-shariah (objectives of Islamic law). These principles are manifested through various institutional and legal instruments, such as zakat, waqf, and risk-sharing financial mechanisms, which contribute to social justice, economic inclusion, financial resilience, and environmental sustainability.

A common health problem, especially in developing countries, is anemia. This is common among adolescent girls due to their lack of knowledge about anemia. This puts them at risk of developing anemia, particularly because menstruation is a contributing factor. Providing health education is expected to change behaviors toward a healthy lifestyle and contribute to preventing anemia among adolescent girls. This community service activity was held on May 26, 2026, at SMK Bhakti Indonesia Medika, and was attended by female students of childbearing age. The methods used included lectures, discussions, question-and-answer sessions, and sharing sessions. Pretests and posttests were used as evaluation materials to measure the increase in students' knowledge. The average pretest score was 7, while the average posttest score was 12, indicating a 5 point increase in knowledge about anemia among adolescent girls. The students demonstrated interest and enthusiasm during this activity. The results and conclusions of the e-booklet-based education program proved to be an effective alternative medium for increasing students' knowledge about anemia prevention. It is hoped that similar education can be implemented sustainably to improve the quality of healthy life in adolescent girls.

This study aims to examine the factors influencing employee engagement in AI-driven organizations, particularly from the perspective of Artificial Intelligence (AI) leadership. This literature review focuses on the relationship between AI leadership, AI utilization, and employee engagement in contemporary organizational settings. The review was based on recent empirical studies selected according to their relevance to artificial intelligence, leadership, employee engagement, work engagement, and knowledge sharing. The analysis indicates that AI does not inherently improve employee engagement merely through its availability in the workplace. Employee engagement is likely to improve with AI-savvy leadership that is supported by meaningful AI utilization, an innovative organizational culture, effective change leadership, work engagement, and enhanced team performance. AI implementation can promote employee knowledge sharing through learning opportunities, especially when supported by paradoxical leadership and positive employee attitudes toward technology. Therefore, this review highlights the importance of human-centered leadership in enabling employees to experience AI as a source of learning, collaboration, empowerment, and meaningful contribution.

Teacher professionalism is a key factor in improving the quality of education, especially in the context of rapid changes that demand continuous competency development. Therefore, sustainable professional development for teachers has become an essential need. This article aims to examine strategies for developing teacher professionalism through reflection and the implementation of best practices in learning. The method used is a literature study with a descriptive qualitative approach, by analyzing various sources such as scientific journals, books, and relevant articles. The results show that reflection plays an important role as a means of self-evaluation that helps teachers continuously improve the quality of learning, while best practices provide concrete examples of effective and innovative teaching practices. Reflection enables teachers to identify strengths and weaknesses in their instructional processes, thereby encouraging continuous improvement and adaptive teaching strategies. Meanwhile, best practices serve as a reference for implementing evidence-based and student-centered learning approaches that can enhance classroom engagement and learning outcomes. The integration of reflection and best practices is proven to strengthen teachers' competencies holistically by combining critical self-assessment with proven pedagogical strategies. This synergy also supports collaborative learning among educators and encourages the sharing of effective teaching experiences. Thus, sustainable teacher professional development can be achieved through the consistent application of these strategies, ultimately contributing to improved educational quality and more effective learning environments in schools.

This study aims to analyze the effect of Knowledge Sharing and Knowledge Leakage on Supply Chain performance, with Monitoring Opportunity as a mediating variable at the Library Office of Mesuji Regency. The research problem arises from the limited structure of knowledge-sharing practices, weak documentation of organizational knowledge, and the potential risk of knowledge leakage that may disrupt the effectiveness of library service supply chains. This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 115 employees of the Library Office of Mesuji Regency and analyzed using Structural Equation Modeling based on Partial Least Squares with SmartPLS. The results show that Knowledge Sharing has a positive and significant effect on Supply Chain performance and Monitoring Opportunity. Knowledge Leakage does not have a significant direct effect on Supply Chain performance, but it has a negative and significant effect on Monitoring Opportunity. Furthermore, Monitoring Opportunity significantly mediates the relationship between Knowledge Sharing and Supply Chain performance, but does not mediate the relationship between Knowledge Leakage and Supply Chain performance. These findings indicate that knowledge sharing becomes more valuable when supported by monitoring capability, while knowledge leakage should be controlled through documentation, access control, and knowledge protection mechanisms. This study contributes to knowledge management and supply chain literature in public library service organizations.

Using Non Performing Financing (NPF) as a moderating variable, this study looks at how profit sharing and profit margin financing affect the effectiveness and stability of Islamic banks in Indonesia. The primary topic discussed is how various Islamic financing arrangements affect the operational effectiveness and financial stability of banks, as well as whether credit risk enhances or diminishes these connections. This study aims to examine the direct impacts of financing modalities as well as the moderating influence of NPF on the performance of Islamic banks. Based on secondary data from eight Islamic banks in Indonesia between 2018-2024, this study employs a quantitative methodology using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that while profit margin financing has no discernible impact on efficiency, profit sharing financing has a favorable and considerable impact. Profit margin financing has a negative and negligible impact on stability, whereas profit sharing financing has a positive but negligible impact. Additionally, by changing the direction of influence, NPF significantly moderates the association between profit sharing financing and both efficiency and stability. However, it does not significantly moderate the effect of profit margin financing on efficiency, but it does on stability. In summary, the effectiveness of Islamic financing is heavily reliant on risk management, especially credit risk control, where NPF is a key factor in evaluating whether financing can improve stability and efficiency in Islamic banks.

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.

Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings to shareholders in the form of cash, assets, or other forms. Dividend policy is a policy for sharing company profits with shareholders, which is announced in the form of dividends and retained earnings for the benefit of company growth. The proportion of dividends distributed to shareholders depends on the company's profitability and dividend policy. The percentage of profits distributed to shareholders in the form of dividends is called the Dividend Payout Ratio.Differences in calculations in determining financial ratios in banking companies are an interesting focus in this study. The study results show quite significant results between financial ratios and managers' decisions in making dividend policy decisions. In the future, the results of this study are expected to be a consideration and reference for investors who want to enter the world of investment, especially in the banking sector.

The rapid development of the internet has increasingly encouraged people to depend on social media as a primary source for obtaining information and sharing personal experiences. This shift in digital behavior has also been adopted by traditional snack sellers in Bandar Lampung, who now utilize social media platforms and strengthen their brand image as key components of their marketing strategies. Accordingly, this study aims to examine the effect of social media marketing dimensions and brand image on consumers’ purchase intention toward traditional snack products. This research applies a quantitative method using a purposive sampling technique, involving 110 respondents who are familiar with the Yussy Akmal and Kue Akong brands and have been exposed to their social media content. Data were collected through questionnaires and analyzed using SPSS version 27 with multiple linear regression analysis. The findings indicate that the dimensions of social media marketing, including entertainment, interaction, trendiness, customization, and electronic word-of-mouth (eWOM), as well as brand image, have a positive and significant influence on consumers’ purchase intention for traditional snacks.

Suboptimal waste management has become a serious problem in local communities, even though inorganic waste has high economic potential if managed wisely. In Tegalsari Village, Ambulu Subdistrict, waste management needs to be strengthened through a financial approach. This community service activity aims to empower the economy of Tegalsari Village residents by revitalizing the management of the waste bank so that it provides direct economic value that can increase household income. The implementation of this activity was carried out through a planning phase that included program coordination meetings, the formation and revitalization of the management structure, educational outreach on the economic value of waste, and a partnership collaboration with the Karya Mandiri Jember Central Waste Bank (BSI). Furthermore, the operational implementation phase includes the sorting of inorganic waste by residents in their respective homes, weighing, recording financial transactions in customer savings books, and transporting the waste to collectors. The results of these activities demonstrate the establishment of a more organized management system and an increase in residents’ active participation in waste sorting. The profit-sharing system for customer savings from waste sales has proven effective in boosting residents’ enthusiasm, enabling the program to tangibly transform waste into income while strengthening the domestic economic resilience of the Tegalsari Village community.

A faith-based marriage strengthening program is essential for building family resilience in urban congregations facing high divorce rates and declining marital quality. This community service activity aimed to revitalize the marital bonds of 22 couples in the Pria Sejati Bandung community and GPPS Agape Bandung congregation through the "Reborn Marriage" program. Using a participatory action research approach, a team of 12 facilitators implemented three main stages: initial coordination to identify needs and plan together with the community; an intensive one-day intervention consisting of teachings on grace, agape love, and divine purpose of marriage, along with testimony sharing, footwashing ritual, and gift giving; and a marriage commitment renewal ceremony. The results showed 100% attendance rate of all registered couples, active participation in every coaching session, and qualitative findings from focus group discussions including renewed spiritual intimacy, mutual forgiveness between spouses, and alignment of marital visions based on divine values. A total of 86% of couples expressed willingness to participate in regular follow-up mentoring, and local leaders emerged among participants who are ready to facilitate small groups after the program. Discussions confirmed that combining biblical teachings on agape love with experiential symbolic rituals can holistically transform marital relationships. This community-based intervention proves replicable in other local communities and churches in urban settings, especially those seeking to strengthen family resilience through integrated pastoral care and participatory action.

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

This community service activity is motivated by the suboptimal implementation of sharing values during Ramadan in Taman Sepanjang Village, Sidoarjo, particularly among economically disadvantaged communities who require both material and spiritual support. This study aims to enhance religious awareness, strengthen social solidarity, and empower the community through a takjil-sharing program based on charity. The method used is the Asset Based Community Development (ABCD) approach, consisting of discovery, dream, design, define, and destiny stages. Data collection techniques include participatory observation, interviews, Focus Group Discussions (FGD), and documentation. The results indicate an increase in community understanding of charity and piety, higher participation of residents as volunteers and donors, and stronger social relationships among community members. Furthermore, the program successfully fostered a sustainable culture of sharing and strengthened social cohesion. Despite challenges such as limited funding and coordination, the program is considered effective in providing positive social and spiritual impacts and has the potential for sustainable development.

The distribution of takjil in Pucang Village, Buduran, Sidoarjo a tradition of sharing food to break the fast is not only viewed as a form of individual worship but also plays a vital role in strengthening social bonds among residents. In addition to fostering brotherhood, the practice of sharing takjil also serves as a means of instilling social values such as empathy, mutual cooperation, and a sense of responsibility toward the surrounding community. In the context of the takjil-sharing activity, social solidarity is key to strengthening bonds of brotherhood. In the social life of Muslim communities in Indonesia, the tradition of sharing takjil during Ramadan is not merely a routine distribution of food for breaking the fast, but a social practice that can strengthen the sense of brotherhood among residents. This study employs the Participatory Action Research (PAR) method, an approach that positions the community as both the subject and an active partner throughout the entire research and community service process. The primary purpose of the iftar-sharing activities during Ramadan is not merely to meet the practical needs of breaking the fast, but also to strengthen social bonds and brotherhood among community members through shared experiences and direct interaction.

This study aims to analyze the implementation of mudarabah and murabahah contracts at the Baitut Tamwil Muhammadiyah (BTM) Al-Kautsar Islamic Cooperative in Makassar and to assess their compliance with Islamic principles and the Islamic Financial Accounting Standards (PSAK Syariah). The research employed a qualitative descriptive approach using in-depth interviews, observation, and documentation. The findings reveal that BTM Al-Kautsar has implemented mudarabah and murabahah contracts in accordance with Islamic principles, as evidenced by valid contract agreements, agreed profit-sharing ratios, and manual transaction recording. The mudarabah contract is applied for profit-sharing financing, while murabahah is more dominant due to its lower risk and stable returns. However, the application of PSAK Syariah remains suboptimal due to limited human resources, the absence of a Sharia supervisory board, and minimal digital accounting systems. These findings suggest the need to enhance Sharia literacy, strengthen internal supervision, and modernize accounting systems to support accountable and sustainable Islamic cooperative governance

The governance of natural resources (NR) in Indonesia remains marked by structural inequalities that favor large corporations, while indigenous and local communities are marginalized from access, management rights, and equitable benefit-sharing. Although the Constitution and several laws mandate social justice and ecological sustainability, NR governance practices tend to focus on exploitation and investment acceleration, sacrificing environmental protection and meaningful public participation. This study employs a normative juridical approach to analyze weaknesses in sectoral regulations, overlapping authorities, and their implications for the rights of local communities. Drawing on Satjipto Rahardjo’s progressive justice theory, it offers a reformulation of the concept of “controlled by the state” in Article 33 of the 1945 Constitution as a trustee mandate, rather than a monopoly, placing humans, the environment, and justice as the primary orientation. The proposed legal transformation strategies include revising NR regulations, implementing the Free, Prior, and Informed Consent (FPIC) principle, strengthening community-based management models, recognizing the rights of nature, and establishing participatory oversight mechanisms. This approach is expected to dismantle unequal power relations and direct NR governance toward ecological sustainability, community empowerment, and intergenerational benefit equity.

The development of information technology has become a primary pillar in enhancing corporate operational efficiency, where rapid and accurate data integration significantly determines business competitiveness. Case study in PT Gawi Anjung Bersama (GAB) revealed that the company is facing operational constraints because the management of delivery orders and invoices still relies on conventional office applications such as Microsoft Excel and Word. This procedure causes hurdles in data sharing among staff and results in low information security due to the absence of integrated access control settings. This research aims to design and develop the Gawi Anjung Bersama Information System (SIGAB), a web-based system implementing the CodeIgniter framework. The system is developed using Waterfall model, encompassing stages from analysis, design, and implementation to testing. The research flow starts with problem identification, primary and secondary data collection, and functional and non-functional requirements analysis. The system is designed using Unified Modeling Language (UML) modeling, specifically Use Case and Class Diagrams, as well as Entity Relationship Diagrams (ERD) for the database. The system interface is designed as wireframes on Figma web. This system separates access rights into three main actors namely owner, administrator, and staff, to ensure data security. Blackbox testing results, conducted after the system was hosted, indicate that all functional features operate as intended. The implementation of SIGAB is expected to optimize the management of delivery orders and invoices at PT GAB.