Pekon Kampung Baru is a pekon with the majority of people having livelihoods as farmers, so that the community's economy only relies on agricultural products to meet their needs. Pekon Kampung Baru has tourism potential in the form of a waterfall that can be managed so that it becomes a competitive tourism to attract tourists and have an impact on improving the economy of the Pekon Kampung Baru community with a planned and structured management pattern so that the potential utilised can develop optimally. In this study the authors used methods of collecting, processing, and analysing data with the type of research that is qualitative. The data collection includes interviews, observation, and documentation. The process of community economic empowerment through the management of the Way Lalaan waterfall tourist attraction, there are several stages in it, namely the capacity building stage, and enrichment. the conclusion of managing the Way Lalaan waterfall tourist attraction through the Way Lalaan Tourism Awareness Group is carried out with the following four stages, namely: Capacity Building, Institutional Strengthening, and Provision of Economic Business Facilities.

Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.

As the times develop, there will be many new things that emerge because humans will continue to innovate in line with the development of human thought, so to compensate and keep humans from running or getting out of their nature, religion is present to provide binding rules. The writing of this journal aims to find out the rules of contemporary muamalah fiqh as well as to find out what the role of contemporary muamalah fiqh is in the development of sharia-based businesses. The research methodology used in this research is descriptive qualitative research using the library study method (library research) Data collection in this study using the library study method related to theoretical studies and several references that will not be separated from scientific literature. The results of this study are an introduction to contemporary muamalah fiqh such as understanding, scope, rules of fiqh and the object of study of contemporary muamalah fiqh, as well as the role of contemporary muamalah fiqh in sharia-based business development.

This study aims to determine the effect of cash turnover, inventory turnover and accounts receivable control on company liquidity. The data used are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 which are published via www.idx.com. The number of samples used was 42 companies. The method used in this research is quantitative method, while the data is analyzed using descriptive statistics, classical assumption test and multiple linear regression. The results showed that negative cash turnover had no effect on liquidity, negative inventory turnover had no effect on liquidity and negative accounts receivable control had no effect on liquidity.

This research explores an in-depth understanding of how society responds to insurance policy analysis in non-bank financial institutions through a phenomenological approach. The findings show that limited financial literacy is the main challenge in understanding the complexity of insurance products outside of banking. The influence of personal experience, cultural values, and risk perceptions also shape people's perceptions of the value of insurance. Additionally, variations in participation levels and decision-making patterns were also revealed, weakening the understanding of risk levels. These financial literacy challenges cause chaos and confusion, hindering public participation in insurance products at non-bank financial institutions. Efforts to improve financial literacy and increase understanding of insurance claims are crucial to stimulate optimal community participation. The application of insurance remains relevant in helping people overcome financial problems due to unexpected events, building trust, and creating economic stability in the context of non-bank financial institutions.

This research explores the digital transformation in Islamic philanthropy, particularly through the optimization of zakat and waqf management using Islamic fintech. The digital economy and fintech present significant opportunities to enhance the efficiency and transparency in collecting and distributing Islamic philanthropic funds. By leveraging modern financial technology, zakat and waqf can be managed more effectively, ensuring precise and accountable distribution. The study also emphasizes the importance of Islamic financial literacy in supporting public participation in the digital economy. The findings show that integrating fintech in zakat and waqf management not only improves transparency and efficiency but also strengthens public trust in the Islamic financial system. Therefore, this research suggests further development of Islamic fintech technologies and enhanced educational programs to support the growth of Islamic philanthropy in the digital era. The research further emphasizes the necessity for comprehensive financial education programs and easily accessible information to enhance Islamic financial literacy among the broader public. Collaborative efforts between the government, financial institutions, and educational bodies are crucial to developing and promoting fintech solutions that comply with Sharia principles. Integrating technology into Islamic philanthropy not only optimizes fund management but also contributes to broader social and economic development goals by supporting more inclusive and sustainable growth. Consequently, Islamic fintech holds immense potential to revolutionize the management of zakat and waqf, fostering a more resilient and trusted financial ecosystem within the Muslim world.

This study seeks to examine and assess the influence of Zakat, Infaq, and Sedekah (ZIS), corruption, and education on income inequality in Indonesia. The research uses a saturated sampling method, collecting data from the National Zakat Amil Agency (BAZNAS), Transparency International, the Central Statistics Agency (BPS), and the World Bank. The analysis uses quantitative time-series data from 2011 to 2022, processed with Stata 15, and employs multiple linear regression as the analytical method. The results indicate that ZIS has a significant negative effect on income inequality, while corruption also significantly reduces income inequality. On the other hand, education shows a positive but statistically insignificant effect. The coefficient of determination test reveals that 93.06% of the variation in income inequality can be explained by ZIS, corruption, and education, with the remaining 6.94% attributed to other factors not included in the study. Additionally, the findings suggest that ZIS and corruption together have a notable influence on income inequality.

Disruption of Islamic financial institutions in technology has become a necessity due to developments in technology and information. This development is expected to make it easier for sharia financial institutions to provide operational services. Collaboration with financial technology (fintech) is a good thing in its development. Fintech, which was originally a rival, has changed its paradigm to become a partner. This is a phenomenon why the revolution in technology and fintech collaboration is very important, so that Islamic financial institutions are aware of these developments. And in tandem with facilitating institutions to socialize and regulate technology and fintech.

This research is titled Factors Influencing the Consumption Behavior of Palm Oil Farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency. The objectives of this study are: (1) To explain the partial influence of Cultural Factors, Social Factors, and Personal Factors on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency; and (2) To explain the simultaneous influence of Cultural Factors, Social Factors, and Personal Factors on the consumption behavior of palm oil farmers in the same area. The research method used is a quantitative approach. The results of this study are: (1) Based on the regression test, it was found that partially, Cultural Factors have a significant influence on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency. Social Factors, on the other hand, do not have a significant partial effect, while Personal Factors do significantly influence consumption behavior in the same area. (2) Simultaneously, Cultural Factors, Social Factors, and Personal Factors have a significant influence on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency.

With technological innovation in the financial sector (Fintech), the development of digital technology has brought great changes to the financial industry. However, behind these advantages, there are challenges that need to be overcome, one of which is data security and user privacy which is a major issue that must be faced by the financial industry. This study aims to see how regulations help the digital transformation of Indonesia's financial industry (fintech). This study is a qualitative research, in accordance with the object of study, this type of research falls into the category of library research.Regulation of the financial technology (fintech) sector is borne by many parties, including the government, non-governmental organisations, and industry players. In Indonesia, institutions such as the Otoritas Jasa Keuangan (OJK) and Bank Indonesia (BI) are responsible for shaping fintech policies and regulations.Regulations serve as a strong foundation to drive digital transformation in the financial industry. Flexible and inventive regulations protect consumers and encourage profitable investments for industry players. A clear legal framework allows financial institutions to innovate and produce financial goods and services that better suit the needs of society.