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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).

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 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 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 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 Amaliyah Ramadhan Program is a religious activity carried out to instill spiritual values ​​while increasing the social awareness of students. This activity serves as a means of character development through various worship and social activities during the month of Ramadan. The implementation of a targeted program is expected to be able to form an attitude of empathy, togetherness, and concern for the surrounding community. This study aims to describe the implementation of the Amaliyah Ramadhan Program in increasing the social awareness of students at Pondok Trensami Kwangsan Sedati, Sidoarjo. The method used is the Asset Based Community Development (ABCD) approach by utilizing the potential and assets owned by the Islamic boarding school community. The stages of the activity include discovery (identifying potential), dream (formulating program expectations), design (planning activities such as tadarus, studies, sharing takjil, and charity), and destiny (program implementation and evaluation). The results of the activity indicate that the Amaliyah Ramadhan Program is able to increase the social awareness of students as demonstrated through active participation in sharing activities, attitudes of mutual assistance, and increased awareness to care for the surrounding community. This program also strengthens the values ​​of togetherness and social responsibility within the Islamic boarding school environment.

Remaja sebagai generasi penerus bangsa memiliki peran penting dalam melanjutkan pembangunan Negara, oleh karena itu dapat dikatakan bahwa remaja merupakan aset atau modal utama sumber daya manusia bagi pembangunan bangsa di masa depan. Oleh karena itu, kesehatan remaja perlu dijaga agar dapat menjadi generasi penerus bangsa yang sehat, produktif dan berkualitas. Metode penelitian ini menggunakan metode Participatory Action Research (PAR). Metode PAR menggunakan beberapa teknik, antara lain; pertama, observasi, focus group discussion (FGD), Sharing Knowladge, wawancara mendalam, pelatihan dan dokumentasi. Berdasarkan hasil penelitian, ditemukan bahwa pertama, kegiatan bakti sosial yang dilakukan oleh Himpunan Mahasiswa Kebidanan (HIMADAN) tahun 2026 di Panti Asuhan Ma'had Tahfidz Al Anwar, Desa Tegalandong, Kecamatan Lebaksiu, Kabupaten Tegal, berhasil memberikan edukasi kesehatan reproduksi, Perilaku Hidup Bersih dan Sehat (PHBS), dan gizi kepada 63 peserta anak dan remaja. Kedua, diskusi menekankan bahwa kesehatan reproduksi, PHBS, dan gizi merupakan aspek krusial bagi remaja, terutama dalam mencegah masalah seperti anemia, stunting, dan penyakit menular. Ketiga, secara keseluruhan, kegiatan ini berhasil menjadi pemicu bagi remaja untuk menerapkan pola hidup sehat, meskipun diperlukan evaluasi lebih lanjut dan penguatan bahan gizi untuk dampak yang maksimal.

Economic independence for Islamic boarding school graduates remains a challenge amidst competitive job market. This community service (PkM) aims to increase the motivation and insight of female students (santriwati) regarding business opportunities in the service sector as an entrepreneurship alternative without requiring significant capital. The main problem faced by the partners in Baturaja was limited business literacy and the perception that entrepreneurship necessitates physical products. The method employed was socialization through interactive lectures, group discussions, and sharing sessions with academics. The results of the activity indicated a significant increase in entrepreneurial motivation among the students, with 85% of participants now expressing interest in starting service-based businesses such as education, design, or digital services. Furthermore, the participants' understanding of practical steps to initiate a business increased substantially. This activity successfully shifted the students' mindset to become more innovative and independent in facing economic challenges post-boarding school education.

This community engagement program aims to strengthen the halal value chain of micro, small, and medium enterprises (MSMEs) in Hagu Selatan Village, Banda Sakti District, Lhokseumawe City through knowledge transfer based on the Indonesian halal value chain model. MSMEs play a vital role in regional economic development, yet many still face challenges in understanding halal–thayyiban principles, fulfilling certification requirements, managing production processes, and accessing Islamic financing. Limited adoption of digitalization also reduces their competitiveness in the rapidly growing halal industry. The program applies a participatory approach by involving universities, village authorities, and MSMEs. Key activities include needs assessment, training on halal value chain concepts, technical assistance for halal certification documents, workshops on digital business practices, and business clinics on Islamic financing. A Halal Value Chain Learning Circle is also established to support continuous collaboration and knowledge sharing. The program is expected to enhance MSME capacity, improve product quality, expand market access, and contribute to a sustainable halal ecosystem in Aceh.

Schools serve as environments where children receive a formal education. In addition to serving as educational institutions, schools can also pose a risk for spreading diseases. Diarrhea accounts for up to 65% of deaths, while other illnesses contribute to 26%. Healthy and clean living practices involve initiatives to offer learning experiences or establish environments for individuals, families, groups, and communities by facilitating communication, sharing information, and arranging educational opportunities to enhance knowledge, attitudes, and actions. This community service seeks to impart knowledge and awareness of clean and healthy living habits to Sekolah Dsar children, enabling them to incorporate these practices into their everyday lives. This community service is conducted through counseling delivered via lectures, interactive discussions, and simulations utilizing LCD media and instructional materials. The event was successful, and everyone involved was excited about this service project.

Elderly people are individuals aged 60 and over who have equal rights in community life. The emotional state of the elderly is a psychological state that encompasses the ability to think, feel, and act, as manifested through behavior. To stabilize the emotions of the elderly, cadres and their families must have an adequate level of emotional intelligence. One non-pharmacological approach currently being studied is the Spiritual Emotional Freedom Technique (SEFT), an emotional healing method that combines spiritual elements, positive affirmations, and stimulation of the body's meridian points. SEFT is believed to reduce psychological stress that contributes to high blood pressure. This therapy is easy to learn, can be performed independently, and requires no special equipment, making it highly suitable for use in elderly communities with limited access to advanced medical services. At this event, counselors provided support in delivering material on Motivation and Prevention of Psychological Disorders in the Elderly using the SEFT. The purpose of this material is to provide motivation, reduce, and prevent psychological impacts. Participants benefited from the material, knowledge, and experience sharing, as well as solutions, resulting in a better understanding of motivation, reduction, and prevention of psychological impacts. This community service program was conducted with approximately 33 participants in the "Teratai" elderly group. It is hoped that this community service program will be beneficial and provide considerations for solutions and decisions, adding information and insight related to motivation, reduction, and prevention of psychological impacts.

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

The rapid development of digital media has created a communication pattern in which information spreads quickly and often without verification. In this situation, hoaxes and disinformation have emerged as a serious threat that affects social trust, religious harmony, and individual behavior in online spaces. This study aims to explore Qur’anic principles that are relevant for building critical awareness, especially through the momentum of Nuzul Qur’an as an illustration of revelation that guides people in understanding messages accurately. The research uses a qualitative descriptive-analytical design with a thematic tafsir approach to examine verses related to verification, prohibition of false speech, and speaking truth. Primary sources consist of the Qur’an and classical as well as modern commentaries, while secondary sources include books and scientific articles on digital literacy and misinformation. The findings show that Qur’anic principles such as tabayyun, avoidance of false accusation, and responsibility in communication are aligned with core elements of digital literacy that require users to identify reliable sources and evaluate messages before sharing. The conclusion suggests that integrating Qur’anic ethical values into digital literacy programs can reduce the circulation of hoaxes and strengthen a culture of truth in digital interaction.

This research aims to analyze the role of internal social media (ISM) in facilitating collaboration and innovation among employees within organizations. With the increasing adoption of digital platforms in the workplace, ISM has become an important tool for enhancing communication, knowledge sharing, and social interaction. This study explores how the use of ISM influences employee collaboration, leading to increased innovation and overall organizational performance. Through surveys and interviews with employees across various industries, this research gathers data on ISM usage, perceptions of collaboration, and levels of innovation. The results of the study indicate that ISM plays a significant role in enhancing employee collaboration by providing a platform for easy communication, information sharing, and community building. Furthermore, the study finds that collaboration facilitated by ISM positively impacts employee innovation, leading to the development of new ideas, improved processes, and enhanced products. This research highlights the importance of ISM in fostering a culture of collaboration and innovation within organizations and provides practical insights for organizations looking to leverage ISM for competitive advantage.

The rapid advancement of information technology requires teachers to possess adequate digital skills and understanding to support the learning process. A website serves as an essential digital medium that can be utilized for providing information, learning materials, activity documentation, and facilitating communication among teachers, students, and the school. This study aims to develop and manage a school website as a means to enhance information technology knowledge for teachers at SMP Bina Bangsa Mandiri Cikeas, Bogor Regency. The research employed a system development approach, including needs analysis, design, implementation, and evaluation of website usage by teachers. The results indicate that the developed website provides ease of access in managing school information, preparing digital learning content, and improving teachers’ digital literacy. Moreover, the website serves as a collaborative platform that supports teachers in sharing materials and teaching innovations. Therefore, developing and managing a website effectively contributes to enhancing information technology competence among junior high school teachers.

The rapid advancement of information technology requires teachers to possess adequate digital skills and understanding to support the learning process. A website serves as an essential digital medium that can be utilized for providing information, learning materials, activity documentation, and facilitating communication among teachers, students, and the school. This study aims to develop and manage a school website as a means to enhance information technology knowledge for teachers at SMP Bina Bangsa Mandiri Cikeas, Bogor Regency. The research employed a system development approach, including needs analysis, design, implementation, and evaluation of website usage by teachers. The results indicate that the developed website provides ease of access in managing school information, preparing digital learning content, and improving teachers’ digital literacy. Moreover, the website serves as a collaborative platform that supports teachers in sharing materials and teaching innovations. Therefore, developing and managing a website effectively contributes to enhancing information technology competence among junior high school teachers.

The digital era demands that organizations be fast-moving, adaptable, and innovative. With the advancement of information technology, changes in work methods, global competition, and stakeholder demands are becoming increasingly complex. Knowledge Management (KM) plays an important role as a strategic mechanism for identifying, acquiring, storing, sharing, and utilizing knowledge to improve organizational effectiveness and efficiency. In this context, knowledge management becomes one of the important elements for organizations to enhance performance. Knowledge management is not just about collecting data or information, but how organizations can store, share, create, and utilize knowledge to gain a competitive advantage. This article aims to analyze the importance of knowledge management for organizational performance in the digital age, including how the digital era changes the dimensions of knowledge management, how knowledge management contributes to organizational performance, the challenges faced, and their implications. The data obtained for this study were gathered from observations thru interviews with relevant parties and a literature review study by examining the results of empirical research from the past five years (2020–2025). The method used was descriptive literature analysis of 15 scientific articles from accredited national journals. The analysis focuses on the relationship between knowledge management dimensions (knowledge creation, storage, sharing, and application) and organizational performance indicators (financial performance, innovation, productivity, and customer satisfaction). The study results show that the implementation of knowledge management significantly contributes to improving organizational performance, both directly thru increased efficiency and effectiveness of work processes, and indirectly thru strengthening a culture of innovation and organizational learning. This article asserts that an organization's success in the digital age is not solely determined by its ability to adopt technology, but also by its ability to manage and leverage knowledge as a strategic resource. Therefore, knowledge management needs to be systematically integrated into the organization's digital strategy, accompanied by strengthening a learning culture, human resource training, and adaptive information technology systems.

The purpose of this research is to determine the influence of knowledge sharing and innovative work behavior on organizational innovation capability. This research design uses a quantitative approach with a survey method. This approach is used to measure the influence of knowledge sharing variables and innovative work behavior on innovation capability. This research was conducted at the PDAM Kolaka Regency office, Southeast Sulawesi Province. The population of this study was 30 employees of PDAM Kolaka Regency, Southeast Sulawesi Province. In this research, primary data sources are used in the form of survey results by distributing questionnaires to obtain information and responses related to knowledge variables, innovative work behavior and employee innovation capabilities. To test the hypothesis, this research uses PLS-SEM with the help of the Smart-PLS version 3.0 application.  The research results show that there is no influence between knowledge sharing and innovative work behavior on organizational innovation capability .