This study aims to examine the Qualitative Study of Shirkah, Its Implications on Sharia Banks and Sharia Financial Institutions. This study uses a qualitative approach with a type of literature study (library research). This method aims for a Qualitative Study of Shirkah, Its Implications on Sharia Banks and Islamic Financial Institutions, focusing on the application of application in daily life. The data in this study were collected through the search of relevant documents and secondary sources, such as Articles from national and international journals indexed by SINTA and Scopus, related to shirkah and its Application to Sharia Bank Transactions. The result of the research is that the musyarakah contract is recorded and witnessed. Second, the contracting party: it is required that the partner must be competent in granting or being given the power of representation. The three objects of the contract (funds and work): the capital provided must be in cash, gold, silver, or of the same value.   The ulama agree on this.

The development of tourism areas is an option that is expected to strengthen both economic potential and conservation efforts. The development of tourism areas is carried out through an integrated transformation of various natural and biological opportunities and assets. All of this requires the ability of the human resources in it. Therefore, this community service program is very much needed to optimize the Timpik Village Pokadarwis in increasing its potential as a tourist village area. Timpik Village is the largest village in Susukan District with beautiful natural panoramas of rice fields and hills with fertile soil types. In addition to potential natural resources, there are also human resources who have a high spirit to advance their village. The various cultures and arts that already exist add their own local wisdom value with the formation of the Tourism Awareness Group (Pokdarwis). However, behind all that, Pokdarwis has not been able to develop the existing tourism potential. Therefore, various mentoring actions are needed in creating a profile of the arts and culture owned by Timpik Village as local wisdom, optimizing the management of village social media, optimizing the use of tourist attractions, and developing the results and marketing of Timpik Village UMKM products.

This test aims to evaluate the formulation of floating microcapsule preparations containing ethanol extract of white turmeric (Curcuma zedoaria Rosc.), using chitosan, sodium alginate, and calcium chloride polymers as crosslinking agents. The preparation was formulated using the crosslinking method and tested based on its physical properties, which include moisture content, physical stability through cycle tests, resistance to the gastric and intestinal mucosa. The results showed that the microcapsule formulation was able to maintain the color and texture during the storage period well. The microcapsule durability test showed that the particles could survive in the gastric and intestinal mucosa for two hours. In addition, the water content is within the range that is in accordance with the requirements, namely, at a concentration of 0.25% there is (22%), a concentration of 0.5% there is (38.75%), a concentration of 0.75% there is (22.5%), and the blank has 20.5% water content. Based on previous research by Mardikasari et al., (2020) which used chitosan and alginate polymers. Through this method, this formulation shows the possibility as a technology-based drug delivery system that survives effectively in increasing the bioavailability of active substances from white turmeric.

This study aims to examine the implementation of compliance audit in addressing non performing loan risk at PT Bank Perekonomian Rakyat Bina Usaha Dana in East Flores Regency. The research method used in this study is descriptive qualitative with data collection techniques using observation, interviews, documentation, and literature review. The research informants were the compliance director, internal audit executive officer, compliance and risk management executive officer, credit department head, and two debtors. The research results indicate that the implementation of compliance audit has not been optimal because it does not use tools such as C2R for detecting credit applications and the application of the 7P principle has not been maximized in the prospect, payment, and profitability, so there are still non performing loans in quite large amounts.

Badan Penyelenggara Jaminan Sosial Ketenagakerjaan (BPJS Ketenagakerjaan) memiliki peran strategis dalam memberikan perlindungan bagi pekerja sektor informal. Salah satu kelompok yang tergolong dalam hal tersebut yaitu pelaku usaha mikro, kecil, dan menengah (UMKM) yang rentan terhadap risiko kerja. Namun, tingkat pemahaman dan partisipasi pelaku UMKM terhadap program ini masih rendah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan kesadaran pelaku UMKM dalam Komunitas Sahabat UMKM Pamulang (SUP) di Kecamatan Pamulang, Kota Tangerang Selatan terhadap program BPJS Ketenagakerjaan. Metode pelaksanaan kegiatan dilakukan melalui sosialisasi interaktif yang mencakup pemaparan materi, diskusi kelompok, serta sesi tanya jawab langsung dengan peserta. Materi yang disampaikan meliputi pengenalan program Jaminan Hari Tua (JHT), Jaminan Kecelakaan Kerja (JKK), Jaminan Kematian (JKM), dan prosedur pendaftaran sebagai peserta mandiri. Hasil kegiatan ini menunjukkan terjadi peningkatan minat pelaku UMKM untuk menjadi peserta mandiri BPJS Ketenagakerjaan. Kegiatan ini menunjukkan bahwa pendekatan sosialisasi yang komunikatif dan berbasis komunitas, efektif dalam meningkatkan literasi jaminan sosial di kalangan pelaku UMKM. Diharapkan kegiatan lanjutan dapat dilakukan secara berkala dengan dukungan instansi terkait untuk memperluas cakupan perlindungan ketenagakerjaan bagi sektor informal.

Danone, as one of the leading companies in the global food and beverage sector, faces significant environmental challenges, particularly regarding plastic pollution and exploitation of water resources. This study aims to explore the role and effectiveness of managerial accounting in helping the company address these challenges. Utilizing a literature review method, this study analyzes how managerial accounting can provide relevant information for planning, organizing, controlling and decision-making. The findings show that managerial accounting contributes to the identification and measurement of environmental performance. In addition, managerial accounting plays a role in product pricing that considers environmental costs and assessing environmentally friendly projects. To improve environmental performance, it is recommended that Danone improve more environmentally friendly technologies. This study offers insights into the importance of managerial accounting in supporting sustainability and corporate social responsibility in the global era

Waste management is a major environmental problem in Indonesia. The presence of social media provides the public with more opportunities to raise awareness of this issue. This study aims to explore the role of the Sungai Watch account in the waste cleanup program and how it affects the recovery of environmental awareness. This study uses a qualitative analysis method, involving a case study of Sungai Watch's activities and interactions on its social media accounts. The results show that Sungai Watch's effective use of social media increases community participation and raises public awareness of the importance of maintaining a clean environment. Waste cleanup programs promoted through social media can change community behavior in the short term and build the foundation for greater change in the long term.

This article examines various factors that determine the success and competitiveness of cooperatives in Indonesia from the perspective of economic management education. The analysis draws upon recent empirical studies, theoretical reviews, and case-based comparisons published in the past five years. Findings reveal that institutional governance, member participation, digital innovation, cooperative education, and capital structure are key determinants of cooperative performance. Educational efforts in management, especially in vocational and community-based settings, significantly influence the sustainability and competitiveness of cooperatives in the modern economy.

The development of early childhood social-emotional intelligence is an important aspect in the formation of character and social adaptability of children. This community service activity aims to enhance the understanding and competence of teachers and prospective PAUD educators through a national seminar that focuses on their strategic role in supporting children's social-emotional development. The implementation method is an interactive seminar involving expert speakers, group discussions, and practical case studies. The results of the activity showed a significant increase in participants' knowledge of the concept of social emotional intelligence, effective learning techniques, and strategies for managing children's emotions and positive social interactions. In addition, this seminar succeeded in encouraging teachers and prospective educators to apply a more empathetic and responsive learning approach to the emotional needs of early childhood. This activity makes a significant contribution to strengthening the role of educators as primary facilitators in the development of children's social-emotional intelligence, which ultimately supports the creation of a conducive and inclusive learning environment.

This study aims to examine the influence of inflation, monetary policy, and market volatility on interest rate changes in state-owned banks in Indonesia during the 2019–2024 period. A quantitative associative approach was applied using secondary data collected from official financial reports. The analysis involved multiple linear regression, t-tests, and F-tests. The t-test results revealed that only inflation had a significant and negative impact on interest rates, while monetary policy and market volatility did not show significant effects. Simultaneously, the F-test indicated that the three variables did not significantly influence interest rates, supported by a low Adjusted R² value of only 13.4%. These findings suggest that other external factors outside the model play a more dominant role in determining interest rate fluctuations. The results emphasize the critical importance of inflation control and the need for a more comprehensive approach in shaping interest rate policy within state-owned banking institutions.