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Andi Ernanti Wahyuni Oktaviana; Amiartuti Kusmaningtyas; Siti Mujanah

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the role of transformational leadership in enhancing innovative work behavior through organizational learning readiness and knowledge sharing behavior as mediating variables among employees of Brighton Real Estate Spazio Surabaya. Employing a quantitative explanatory research design, data were collected through questionnaires distributed to 98 employees of Brighton Real Estate Spazio Surabaya. Data were analyzed using the Smart-PLS 3.2 software for hypothesis testing. The findings indicate that transformational leadership has a positive and significant effect (β = 0.311) on organizational learning readiness, and a positive and significant effect (β = 0.333) on knowledge sharing behavior. Organizational learning readiness also positively and significantly affects knowledge sharing behavior (β = 0.359). However, transformational leadership shows a negative and insignificant effect (β = −0.033) on innovative work behavior, while organizational learning readiness exhibits a positive but insignificant effect (β = 0.167) on innovative work behavior. Interestingly, knowledge sharing behavior demonstrates a negative and significant effect (β = −0.514) on innovative work behavior.

Novita Anggraeni; Muhlis Muhlis; Mujito Mujito

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Halal tourism has continued to grow as a highly attractive segment for Muslim travelers, particularly in the provision of Sharia-compliant accommodation such as Islamic hotels. This study aims to examine consumer perceptions of halal food-and-beverage facilities and Sharia-based operational standards in Islamic hotels across the Greater Jakarta area (Jabodetabek). A descriptive quantitative approach was employed, involving 150 respondents who had stayed in Sharia hotels. Data were collected through closed-ended Likert-scale questionnaires and analyzed using the Weighted Mean Score (WMS) technique to evaluate respondents’ assessments of each indicator. The results indicate that consumer perception of halal food-and-beverage facilities falls into the very high category, with average scores exceeding 4.838. Consumers acknowledged that Sharia hotels maintain halal assurance, hygiene, and food safety through proper processing and the availability of halal certification. Regarding operational aspects, consumer perception is also classified as very good, with an average score of 4.606, particularly for policies prohibiting unmarried couples from sharing a room and banning entertainment deemed inappropriate or immoral. However, the use of Sharia-compliant financial institutions still requires improvement. Overall, the findings affirm that Sharia hotels in Jabodetabek have successfully implemented most Sharia principles, although further enhancement of internal operational practices is needed to achieve more comprehensive Sharia compliance.

Rossa Stevana; Selarista Selarista; Indra Indra

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Problem-Based Learning (PBL) model is a teaching strategy that focuses on students being the main participants in their education by engaging in the resolution of actual problems. This article looks into how PBL is applied in the classroom, its effects on enhancing students' critical thinking abilities, and the primary attributes of this model that aid in developing problem-solving skills. PBL consists of five key phases: identifying a challenge, organizing research efforts, performing both individual and group inquiries, gathering and sharing findings, and reflecting on the process. These phases create a learning experience that promotes teamwork, self-directed research, and thorough analysis of information. Findings from this research reveal that PBL significantly enhances students' critical thinking skills, particularly in areas like analysis, assessment of evidence, solution formulation, and articulating arguments logically. Furthermore, features of PBL, which include prioritizing students, addressing real-world issues, fostering self-directed learning, encouraging group collaboration, and positioning the teacher as a guide, play a crucial role in enhancing problem-solving capabilities. By tackling issues that relate to their daily lives, PBL motivates students to independently build knowledge, foster innovation, and reinforce their autonomy in the learning journey.

Jeanice Chrisadi; Bambang Daru Nugroho; Yani Pujiwati

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The pluralistic development of Indonesian national law creates a dynamic relationship between national civil law and customary law, including in the context of resolving inheritance disputes in Chinese families who adhere to patrilineal traditions. Supreme Court Decision No. 1204 K/Pdt/2024 shows that there is a tension between legal certainty under the Civil Code and substantive justice originating from living law. This research aims to analyze the judge's interpretation of family documents as a basis for inheritance rejection, inheritance sharing mechanisms that ignore Chinese customary norms, and their implications for legal pluralism in Indonesia. The method used is normative juridical with a case study approach and a descriptive-analytical legislative approach, using literature studies of primary, secondary and tertiary legal materials. The results showed that the ruling applied neither the Civil Code nor the principle of Chinese customary inheritance consistently. The family declaration on which the judge relied was not actually a refusal of inheritance, but an internal agreement granting authority to the testator. Moreover, the distribution of inheritance carried out is not in accordance with the principle of patrilineal custom which places the eldest son as the recipient of the largest share. This finding shows the weak application of legal pluralism (weak legal pluralism) and reveals the gap between das sollen and das sein, so it is necessary to strengthen the role of judges in exploring the traditional values that live in society.

Reva Adelya Wulan Dari; Nur Aini Pusvitasari; Aulia Nur Laila; Nimas Puspitasari

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to describe the application of deep learning based tolerance values with a pedagogical approach in supporting classroom management in grade VI of SDN Beji 01 East Ungaran. The deep learning approach is understood as a pedagogical strategy that emphasizes the cognitive, affective, and social engagement of students through meaningful learning experiences. This study uses a descriptive qualitative approach with data collection techniques in the form of semi-structured interviews, observations, and documentation. The research subjects include grade VI teachers, principals, and students with diverse social and cultural backgrounds. The results of the study show that the application of tolerance values through deep learning strategies is able to create an inclusive, safe, and conducive classroom climate. The implementation is reflected through the practice of random seating arrangements, a culture of sharing learning media, deliberation in conflict resolution, fair study timing, and strengthening mutual respect between students. These findings confirm that the integration of deep learning-based tolerance values contributes significantly to the effectiveness of classroom management and the strengthening of the social character of elementary school students.

Isnawiyah Isnawiyah; Siti Mujanah; Riyadi Nugroho

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Public service reform in Indonesia increasingly emphasizes inter-agency collaboration as a mechanism to enhance administrative efficiency, service integration, and responsiveness to citizens’ needs; however, in many regions, including West Kotawaringin Regency, collaborative practices remain fragmented due to uneven human resource (HR) capacities, inconsistencies in standard operating procedures (SOPs), and limited technological integration across institutions. This study aims to examine the current state of HR collaboration, identify key barriers and enabling factors, and propose an integrated and adaptive HR collaboration model to strengthen public service delivery. Using a qualitative multi-case study approach, data were collected through semi-structured interviews with leaders and operational staff from multiple regional government agencies and analyzed using NVivo 15 to generate thematic coding and visual tools such as word clouds, hierarchy charts, and project maps. The findings indicate that current collaboration is largely transactional and administrative, exemplified by the physical co-location of agencies at the Public Service Mall (MPP) without effective systemic interoperability. Three critical themes emerged: gaps in HR distribution, competencies, and role clarity; structural and behavioral constraints including sectoral ego, SOP discrepancies, and limited digital integration; and opportunities to enhance collaboration through shared digital dashboards, inter-agency forums, and cross-functional HR mobility. Based on these results, the study proposes a three-pillar Integrated and Adaptive HR Collaboration Model comprising comprehensive digital integration, flexible HR competency sharing, and inclusive service co-creation involving community stakeholders, offering both theoretical contributions to collaborative governance and practical guidance for regional governments seeking to improve public service effectiveness.

Made Iska Aprilita Wardani; Kristin Juwita; Sarlotha Selan; ABD Ghofar; Ainur Rahim Setiawan

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

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.

Fadia Zulfa Kanaya; Qonita Maharani; Roymon Panjaitan; Nanda Adhi Purusa; Mahmud Mahmud

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study explores how nascent entrepreneurs in Indonesia can improve their business innovation performance by utilizing volunteerism and digital competencies, particularly in the context of financial and technological limitations. These challenges significantly hinder their capacity for effective innovation, especially in resource-limited settings where access to tools and expertise is often scarce. A quantitative approach was employed, using data from 156 nascent entrepreneurs, which was analyzed through Structural Equation Modeling (SEM). The results indicate that the voluntary exchange of ideas and competences, framed through the Service-Dominant Logic (S-DL) perspective, plays a critical role in overcoming resource constraints and enhancing innovation outcomes. By facilitating collaboration and knowledge-sharing via volunteerism, nascent entrepreneurs can strengthen their digital and managerial capabilities, which are essential for driving innovation. The study highlights the importance of creating ecosystems that support stakeholder-driven volunteer initiatives, which help develop strategic digital competencies among emerging entrepreneurs, thereby fostering greater innovation capacity and ensuring long-term business sustainability.

Erni Susanty Tahir; Fatika Puteri Rosyi; Puput Mulyono

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

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.

Vincentius Andhi Purnama; Sedarmayanti Sedarmayanti; Priyanto Priyanto; Md. Safaet Hossain

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research examines the strengthening of inter-agency collaboration through an integrated implementation model in the social rehabilitation program for people with physical disabilities at UPT Bina Daksa Pasuruan, East Java, Indonesia. The social rehabilitation program for persons with disabilities faces significant challenges in coordination, resource allocation, and service integration among multiple stakeholders, including government agencies, non-governmental organisations, and community groups. This study employs a qualitative case study design, using in-depth interviews, focus group discussions, and document analysis to collect data from program implementers, beneficiaries, and related stakeholders. The findings reveal that effective inter-agency collaboration requires five key elements: shared vision and goals, clear communication channels, adequate mechanisms for resource sharing, strong leadership commitment, and continuous monitoring and evaluation systems. The integrated implementation model developed in this study emphasises horizontal and vertical coordination, participatory planning, capacity building initiatives, and community empowerment strategies. The results demonstrate that strengthening inter-agency collaboration through this integrated model significantly improves program effectiveness, service quality, and beneficiary satisfaction. This research contributes to the theoretical understanding of collaborative governance in disability services and provides practical recommendations for policymakers and practitioners in developing countries

Diny Mutiara; Muhamad Rizal; Qaila Sofiani; Megania Kharisma

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Nofa Aullia Dzikri Gunawan; Muh. Habibulloh

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Rahma Dyah Widyaningrum; Fedianty Augustinah; Eny Hartati

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to explore the institutional governance and collaboration mechanisms at Indonesia's entry points, emphasising both formal arrangements, such as Memoranda of Understanding, and informal communication channels that facilitate daily operations among Immigration, Customs, Port Authorities, Law Enforcement, and Health Agencies. The research employed qualitative methods, including interviews, observations, and document analysis, grounded in Policy Network theory, to analyse the dynamics of institutional collaboration at entry points. The findings highlight that border oversight effectiveness hinges on inter-agency synergy quality, trust, and the ability to overcome technical and procedural barriers, whilst significant challenges include technological disparity, particularly incompatible data platforms hampering real-time information sharing, and silo mentalities driven by security concerns that impede operational harmonisation, resulting in delays and inefficiencies. Trust mechanisms such as informal communication groups, regular meetings, and leadership support significantly improve coordination and operational performance. The study concludes that sustainable and adaptive governance models characterised by mutual trust, effective communication, and technological integration are essential for enhancing border security and facilitating legal movement. The research underscores the importance of integrating technological systems to ensure interoperability, developing clear cross-agency SOPs, and fostering a collaborative culture that prioritises shared goals over organisational ego. Strengthening institutional collaboration at border crossings will bolster Indonesia's national security, economic growth, and international reputation, and contribute to resilient, efficient border management systems capable of addressing contemporary threats.

Imelda Virgula Wisang; Mariaty Hardiana Putri Falo; Leonarda Alfadina Tabun; Yosep Ejercito Falo; Vinsensius Ade Nong +1 more

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Saputra, Andika Surya; Hasanah, Nur; Rts. Ratnawati

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the impact of participative leadership on voice behavior with knowledge sharing as a mediating variable among employees at PT. Jambi Ekspres Televisi. This research uses a quantitative approach with Structural Equation Modeling (SEM-PLS) technique analyzed using SmartPLS 4.0. The sample consists of 30 respondents selected through saturated sampling. Data were collected using a Likert scale questionnaire that measures the variables of participative leadership, voice behavior, and knowledge sharing. The results of the study show that (1) participative leadership, voice behavior, and knowledge sharing are at a high category; (2) participative leadership has a positive and significant impact on voice behavior; (3) participative leadership has a positive and significant impact on knowledge sharing; (4) knowledge sharing has a positive and significant impact on voice behavior; and (5) knowledge sharing significantly mediates the relationship between participative leadership and voice behavior. This study recommends that PT. Jambi Ekspres Televisi enhance participative leadership practices by strengthening two-way communication and implementing a more structured knowledge management system to improve performance and collaboration among employees.

Sri Anardani; Sri Anardani; Muhammad Salimy Ahsan; Crismantoro Budisaputro; Muh Nur Luthfi Azis

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Knowledge must be managed effectively to facilitate transfer between individuals, groups, and organizations. The Informatics Engineering study program currently lacks a system for knowledge management. Currently, the study program facilitates offline discussion forums for the sharing of knowledge gained by lecturers and students. These offline discussion forums require significant costs, time, and space, often resulting in delays in knowledge sharing. This research focused on the analysis and design of a Knowledge Management System to meet the needs of Informatics Engineering students at Universitas PGRI Madiun. The system development method used was the Knowledge Management System Lifecycle (KMSL). In this study, the TIF KMS system using the KMSL method has been successfully built. The results of testing using the Blackbox Testing method showed that 5 scenarios and 18 cases were successfully executed as expected with a 100% success rate. Based on the system test results, the TIF KMS is ready to proceed to the implementation stage. Future implementation can be done by developing additional features such as a digital library

Aida Dwipriwanti; Yosi Mariana; F. Danardana Murwani; Ludi Wishnu Wardana

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Effective collaboration is a strategic imperative for contemporary organizations, yet its success hinges critically on team dynamics and underlying psychological factors like Trust and Psychological Safety. The purpose of this Systematic Literature Review (SLR) was to synthesize empirical research published between 2020 and 2025 to clarify how these psychological factors influence collaboration and team performance. Following the PRISMA guidelines, a rigorous search on Google Scholar using keywords such as "team performance," "psychological factors," and "collaboration" resulted in the final inclusion of 15 articles for in-depth synthesis. Findings confirm that Trust is the most vital psychological construct, acting as a crucial mediator: it successfully transmits the positive effects of Transactional Leadership on employee performance and, conversely, mediates the detrimental effect of Toxic Leadership leading to Employee Silence. Leadership Soft Skills and Emotional Intelligence are identified as primary antecedents that build perceived trustworthiness, which, in turn, significantly reduces Turnover Intention. The review also highlights emerging contexts: trust is now influenced by Agent-Related Factors in Human-AI Teams (HATs), and unconventional factors like Corporate Comedy are found to positively contribute to Group Cohesion. However, contradictory findings regarding trust's role in Knowledge Sharing suggest a significant research gap. This SLR concludes that building psychological capital is fundamental to effective collaboration and recommends that future research utilize Structural Equation Modeling (SEM) to validate conceptual frameworks and employ mixed-methods approaches to resolve contextual conflicts within the literature.

Khusniyati, Nia; Yunisman Roni; Wardatul Uyuni; Wiwiek Delvira

Jurnal Pengabdian Kepada Masyarakat Sisthana 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Latar Belakang: Hipertensi merupakan penyakit kronis yang prevalensinya tinggi pada kelompok lanjut usia serta berperan signifikan dalam timbulnya komplikasi kardiovaskular. Salah satu faktor risiko yang dapat dimodifikasi dalam penatalaksanaan hipertensi adalah rendahnya tingkat aktivitas fisik. Tujuan: untuk memberdayakan lansia dalam melakukan aktivitas fisik dalam menurunkan tekanan darah pada lansia dengan hipertensi. Metode: pelaksanaan pengabdian masyarakat berupa pembelian Latihan fisik pada lansia dengan tujuan menurunkan tekanan darah yang terdiri dari tahap I: sharing materi perihal pentingnya aktivitas fisik terhadap tekanan darah sebanyak 1 kali pertemuan dan tahap II berupa kegiatan pelatihan aktivitas fisik berupa senam lansia 1 hari seklai dilakukan selama 3 kali seminggu dan diukur tekanan darah sebelum dan sesudah kegiatan senam lansia. Hasil: kegiatan ini menghasilkan meningkatnya pengetahuan lansia perihal pentingnya aktivitas fisik berupa senam lansia terhadpa tekanan darah dan menurunnya tekanan darah pada lansia yang menderita hipertensi. Kesimpulan: lansia dengan hipertensi sudah mampu melakukan aktivitas fisik untuk menurunkan tekanan darah dan mempraktekkan senam lansia secara mandiri ataupun golongan (secara bersama-sama dengan lansia yang lain).

Wahyu Haji Muharram; Andri Soemitra; Nurwani Nurwani

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is motivated by several factors such as locally generated revenue, general allocation funds, special allocation funds, revenue-sharing funds, and capital expenditure. Some of the problems identified in this study include the realization of locally generated revenue that has never reached the budget target over four consecutive years, a percentage decrease in locally generated revenue while capital expenditure remains constant, and the absence of certain special allocation funds, which may affect capital expenditure. The purpose of this study is to determine the effect of locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds on capital expenditure. This research employs a descriptive quantitative method using data samples obtained from the Regional Financial and Asset Management Agency of Aceh Province in the form of Budget Realization Reports for the period 2019–2022. The data analysis technique used is linear regression. The results show that, based on the simultaneous test (F-test), locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds have a positive and significant effect on capital expenditure. Meanwhile, based on the partial test (t-test), each of these variables—locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds—also has a positive and significant effect on capital expenditure.

Ihsan Mustafa; Alip Gumilar; Prili Fatya Wahdiana; Najwa Ghefira Nabilla; Amelia Anggraini Saputri +2 more

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Islamic banking is a financial system that operates in accordance with the principles of Islamic law, such as the prohibition of usury (riba), gharar (unlawful betting), and maisir (gambling), as well as the implementation of a profit-sharing mechanism. Islamic banking was born in the 1960s with the founding of Egypt's Mit Ghamr Savings Bank as a pioneer, followed by the establishment of the Islamic Development Bank (IDB) in 1975. After that, the development of Islamic banking expanded to various countries, particularly in the Middle East, South Asia, and Europe. In Indonesia, Islamic banking institutions officially began operating in 1992 with the establishment of Bank Muamalat Indonesia (BMI), the first Islamic bank. The industry's development is strengthened by specific regulations, in the form of Law Number 21 of 2008 concerning Islamic Banking, which serves as a primary foundation for strengthening the sector. Currently, Islamic banking in Indonesia is starting to show significant growth thanks to government support, increasing awareness among Muslims, and product and service innovations that are able to compete globally. This historical journey demonstrates that Islamic banking has evolved beyond simply being an alternative option and has become a vital component of a healthy economic system, both nationally and internationally.