This research is a case study with the object of research at UMKM Liwut Sari The purpose of this study is to determine and explain the production planning of herbal drinks at UMKM Liwut Sari. Data collection techniques in this research are observation, interviews, and documentation while data analysis techniques use forecasting and Break Even Point (BEP).  The results of the sales forecasting analysis of red ginger herbal drink and temulawak herbal drink at Liwut Sari UMKM in January are predicted to sell 263 packs of red ginger herbal drinks and 262 packs of temulawak herbal drinks, in February red ginger herbal drinks is 271 packs and temulawak herbal drinks is 270 packs, in March red ginger herbal drinks is 279 packs and temulawak herbal drinks is 278 packs. The results of the Break Even Point (BEP) analysis show that if UMKM Liwut Sari produces 86 packs of red ginger herbal drinks or Rp 4,289,855 and 81 packs of temulawak herbal drinks or Rp 4,054,794, then UMKM Liwut Sari does not make a profit or suffers a loss because at that point the company is in a state of principal return.

Global era that is increasingly concerned with ecological and sustainability issues, Green Accounting is an important approach that integrates environmental aspects into traditional accounting. This study aims to analyse the development of Green Accounting literature through a bibliometric approach using VOSviewer. Data was collected from Google Scholar, covering 1,000 articles for the period 2019-2025, and analysed with Microsoft Excel, Mendeley Desktop, VOSViewer, and Publish or Perish. Results show a significant increase in publications, with a peak of 396 articles in 2024, as well as six main theme clusters: practical application of Green Accounting, relationship with Corporate Social Responsibility (CSR), impact on environmental performance, and techniques such as Material Flow Cost Accounting (MFCA). Green Accounting has been shown to support corporate performance and sustainable development, although its effectiveness depends on the specific context. This research confirms the role of Green Accounting in responsible business practices and highlights the need for further studies.
 

 
This research analyzes the impact of company size on business performance, focusing on profitability, leverage, financial performance, and institutional ownership, through a bibliometric approach and literature review. Data was collected from 500 scientific publications sourced from Google Scholar and Emerald, covering the period from 2020 to 2025, and analyzed using VOSviewer to map research trends. The findings show that company size significantly affects profitability and financial performance, with larger companies tending to be more profitable due to economies of scale and better resource access. However, high leverage can weaken these benefits, especially for smaller companies that are more vulnerable to financial risks. Institutional ownership, which is more dominant in larger companies, supports better governance and reduces the negative impact of leverage. This study confirms that company size is an important variable in financial strategy and governance, with significant implications for risk management and business decision-making.

This research aims to fill the knowledge gap by understanding that strategic resources such as collaboration networks, technology digitalization, and financial literacy contribute to improving performance through financial and business competencies and resilience in the perspective of a Resource-Based View (RBV). The study was conducted in Malang Raya, which has a dynamic agro-tourism area but is facing market pressure and high competition. It involved 50 chip MSME players who have been operating for at least two years. The research method uses the SEM-PLS on seven main variables: collaboration network, digitalization, financial literacy, competence, financial resilience, business resilience, and business performance. The results show that the three main resources have a significant effect on performance improvement, either directly or through strengthening competence and resilience. This research provides a theoretical contribution by expanding the application of RBV in the context of traditional food MSMEs, as well as presenting an integrative model to improve the competitiveness of MSMEs. Further research is recommended to explore external variables such as regulation and the dynamics of the growing digital market.

Waqf is an Islamic economic instrument with significant potential to promote community welfare, yet it continues to face challenges related to transparency, asset certification, and public engagement. The advancement of blockchain technology particularly the use of Non-Fungible Tokens (NFTs) presents an innovative opportunity for the digitalization of waqf, especially as a means of creating unique, transparent, and verifiable asset certifications. This study employs a qualitative approach through a literature review to analyze the potential and challenges of utilizing NFTs within the framework of sharia-compliant digital waqf. The findings indicate that NFTs hold great promise in enhancing efficiency, expanding public participation, and promoting digitally-driven productive waqf models. However, several critical issues remain, including legal uncertainty, the risk of gharar (ambiguity), value volatility, and the lack of supporting infrastructure and digital literacy. This study recommends strengthening regulatory frameworks, developing adaptive fiqh guidelines, and increasing public education to support the implementation of NFTs as a waqf instrument aligned with maq??id al-shar?‘ah and capable of delivering broad benefits to the Muslim community.

This study aims to evaluate whether numerical results from IRE exams can accurately reflect students' overall spiritual comprehension. Through both quantitative and qualitative analysis, the study finds that relying solely on test scores is insufficient to assess students’ faith and spiritual insight. Significant differences in learning outcomes between schools suggest that variations in teaching methods and assessment systems contribute to these disparities. Interviews with students and teachers reveal that IRE exams, which tend to emphasize memorization, fall short in uncovering deeper understanding of religious values. In contrast, assessment approaches that are more relevant to everyday life, encourage reflection, utilize narrative methods, and observe student behavior are perceived as more effective. Therefore, an ideal model for assessing Islamic Religious Education should integrate both cognitive evaluation and spiritual reflection through a comprehensive, holistic approach. By combining written assessments with contextual inquiry, personal reflection, and behavioral observation, educators can gain a more accurate and authentic picture of students’ religious understanding. Such a multifaceted evaluation system not only enhances the relevance of PAI but also supports the formation of students who genuinely embody Islamic values in their daily lives.

Abstrak
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Penelitian ini dilatarbelakangi oleh belum termanfaatkannya limbah kulit singkong di Sumatera Barat meskipun produksi singkong mencapai 143.330,00 ton pada tahun 2022. Kulit singkong yang mencapai 15-20% dari total berat umbi sering dianggap sebagai limbah yang dapat mencemari lingkungan, padahal memiliki kandungan gizi yang cukup baik meliputi protein 8,11 gram, serat kasar 15,20 gram, dan kalsium 0,63 gram per 100 gram bahan. Penelitian ini bertujuan untuk menganalisis kualitas keripik dari kulit singkong meliputi aspek bentuk, warna, aroma, tekstur, dan rasa melalui uji sensori. Penelitian ini menggunakan metode kuantitatif dengan pendekatan eksperimental. Pengujian dilakukan di workshop tata boga Departemen Ilmu Kesejahteraan Keluarga, Fakultas Pariwisata dan Perhotelan, Universitas Negeri Padang. Objek penelitian adalah keripik yang terbuat dari kulit singkong jenis lambau (ubi manis). Proses pengolahan meliputi perendaman kulit singkong selama 3 hari dengan penggantian air setiap 24 jam, perebusan selama 30 menit, penjemuran 2-3 hari, dan penggorengan. Uji organoleptik dilakukan oleh 6 orang panelis terlatih dari kalangan dosen Tata Boga UNP dengan pengujian sebanyak tiga kali, menggunakan instrumen penilaian kualitas bentuk, warna, aroma, tekstur, dan rasa dengan skala 1-5. Hasil penelitian menunjukkan kualitas sensori keripik kulit singkong pada pengujian ketiga memperoleh nilai tertinggi dengan parameter warna 4,83 kategori "coklat", tekstur 4,67 kategori "renyah", aroma 4,33 kategori "cukup beraroma khas kulit singkong", rasa 4,50 kategori "cukup gurih", dan bentuk 4,33 kategori "cukup rapi dan seragam". Keberhasilan mengolah limbah kulit singkong menjadi produk keripik dengan kualitas sensori yang baik menunjukkan potensi besar untuk pengembangan produk pangan bernilai ekonomis sekaligus berkontribusi pada pengurangan pencemaran lingkungan. Hasil penelitian ini membuktikan bahwa limbah kulit singkong dapat dimanfaatkan sebagai alternatif makanan ringan yang memiliki nilai ekonomis dan ramah lingkungan.
 
Abstract
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This research is motivated by the unused cassava peel waste in West Sumatra even though cassava production reached 143,330.00 tons in 2022. Cassava skin, which reaches 15-20% of the total weight of the tubers, is often considered waste that can pollute the environment, even though it has a fairly good nutritional content including 8.11 grams of protein, 15.20 grams of crude fiber, and 0.63 grams of calcium per 100 grams of ingredients. This study aims to analyze the quality of chips from cassava peels including aspects of shape, color, aroma, texture, and taste through sensory tests. This study uses a quantitative method with an experimental approach. The test was carried out at the culinary workshop of the Department of Family Welfare Sciences, Faculty of Tourism and Hospitality, Padang State University. The object of the research is chips made from cassava skins of the lambau type (sweet potato). The processing process includes soaking the cassava peel for 3 days with water change every 24 hours, boiling for 30 minutes, drying for 2-3 days, and frying. The organoleptic test was carried out by 6 trained panelists from UNP Culinary Lecturers with three tests, using an instrument to assess the quality of shape, color, aroma, texture, and taste on a scale of 1-5. The results showed that the sensory quality of cassava peel chips in the third test obtained the highest score with color parameters of 4.83 in the "brown" category, 4.67 in the "crispy" category, 4.33 in the aroma category "quite aromatic typical of cassava skin", 4.50 in the "quite savory" category, and 4.33 in the "quite neat and uniform" category. The success of processing cassava peel waste into chips products with good sensory quality shows great potential for the development of food products with economic value while contributing to the reduction of environmental pollution. The results of this study prove that cassava peel waste can be used as an alternative to snacks that have economic and environmentally friendly value.
 

Financial statements are an important means of communicating financial information from accounting activities and assisting decision making. General Financial Accounting Standards are often considered too complex for entities without public accountability, so that SAK ETAP is present as a simpler solution. This study aims to analyze the application of SAK ETAP in presenting financial statements at the Nur Insani Sharia Savings and Loans and Financing Cooperative. The method used is descriptive qualitative with analysis of cooperative financial statement documents. The results of the study indicate that the cooperative has attempted to implement SAK ETAP, but several shortcomings were still found, such as incomplete notes on financial statements and inconsistencies in account classification. This study recommends improving staff understanding and completeness of reports according to standards to support transparency and accountability of cooperatives.

A state-owned insurance company owned by a State-Owned Enterprise (BUMN) with indications of losses of 13.7 trillion which had a systemic impact on the Indonesian economy. The negative stigma regarding insurance is so difficult to eliminate that it has an impact on public trust in the sharia insuranceindustry. PT. Bumiputera Sharia Life Insurance Kediri was affected by the national crisis-trust, the result in claims debt costs arised. The purpose of this research is to analyze the public relations strategy of PT. Bumiputera Sharia Life Insurance Kediri in maintaining customer trust. This research is qualitative type using descriptive analysis. The data taken is primary data and secondary data. This research uses case studies that obtain observation data on an object and from various sources such as books, scientific articles, official websites, and data reports on the objects studied. The results of this research explain that strategy public relations used by PT. Bumiputera Sharia Life Insurance, Kediri branch, namely making an apology, stopping marketing until the problem is resolved, encouraging a positive track record, and appointing an unofficial spoke person. The role of strategy public relations PT. Bumiputera Sharia Life Insurance, Kediri branch, still has customers who persist and regularly pay premiums, amounting to 96% of the total number of customers or 2,014 surviving customers.

This research aims to analyze the transparency of financial reports at PR. IPNU Desa Pepe Sidoarjo. Using a descriptive qualitative method, data was collected through semi-structured interviews, observation, and documentation. The results of this study indicate that PR. IPNU has implemented regular financial records, both manually through cash books and digitally with spreadsheets. All transactions are also supported by complete evidence that shows their commitment to the transparency of their financial reports.