Strategic Financial Management in Islamic Early Childhood Education: Facility Development and Student Enrollment Growth

When strategic management becomes the highest level and chief mission of corporate management in the State-owned enterprise group (SOE group), strategic risk management becomes the key stage of strategic management which determines the efficiency of strategic management. Strategic financial risk management in the SOE group which is based on the Balanced Scorecard (BSC) is the key content of the corporate strategic risk management; it impacts directly on the efficiency of the decision-making and operating of the strategic financial management. This paper studies the formation and efficient implementation mechanism of strategic financial risk management; it orients through the strategic financial risk management view, follows the stakeholders' Win-Win cooperation logic in the SOE group, and regards the efficient allocation of financial-right as a path. The study discloses the connotation of integrated strategic financial risk management in the SOE group based on the BSC; analyses its features including comprehensive idea, systemic structure, process interactivity, controllable efficiency etc.; dissects its operating mechanism of integration-systematization; puts forward the efficient implementation mechanism including interactivity management, contingency management, balanced management, idea management, boundary management and enterprise risk management (ERM) mechanism. In this research, we aim at ensuring that the SOE group can achieve the strategic financial objectives by managing the strategic financial risk effectively.

:Due to their significant role in creation of new jobs, rise in GDP, entrepreneurship and innovation, small and medium-sized enterprises (SMEs) are recognized as the the drivers of socio-economic growth, both in developed and developing economies. In Turkey, 99.9 % of all enterprises fall into SME category. Therefore, the significance of SMEs for Turkish economy and society is much higher in Turkey, compared to other emerging and developed countries. Small and medium-sized companies are faced with a number of challenges whereas the problems arising from “poor financial management” are reported as the major causes of business failures in SMEs. Strategic financial management (SFM) which is a research area that has attracted the interest of researchers after 2010, is one of the key managerial areas of SMEs, due to its vital role on the survival, growth and performance of SMEs. The purpose of this paper is to analyze the central role of financial management and identify the financial management challenges and practices that influence the organizational performance in Turkish SMEs, from a strategic management perspective. Within the course of this paper, the importance and challenges of SMEs in Turkey are presented in the first section, while the literature on strategic and financial management in SMEs are reviewed in the second part. In the third section, the recent strategic financial management concept, the implications of strategic financial management practices for SMEs in Turkey and the relationships between strategic financial management practices and SME performance, are discussed. Small and medium sized enterprise finance in Turkey is a developing research area, therefore this paper aims to make a significant contribution to the existing literature by analyzing the major challenges at the conduct of financial management in Turkish SMEs and the influence of strategic financial management practices on the performances of small and medium sized companies in Turkey.Additionally, the conceptual framework developed is expected to be useful to academics in developing an agenda for future empirical research.

Effective financial management is critical to school success. Financial management and finance in education are crucial. Since educational institutions are not profit-driven, the community and parents must ensure that each is used to improve the quality and quantity of instruction. Numerous researchers have explored the best financial management practices in education, but more research is needed. Comprehensive research is required to determine the best educational financial management approaches. Financial management practices like budgeting, resource allocation, cost control, and financial responsibility must be studied in educational settings. According to this study, different approaches in different educational environments affect student progress, school effectiveness, and economic viability. Further comparative research on financial management methods in educational institutions or across nations is needed. This study reviews the literature on efficient financial management practices in education. The systematic literature review (SLR) method and 7P flow diagram are used for analytical systematic reviews. This study addresses demographic questions in current scholarly works on optimal financial management approaches in education, including nation, research methodology, and participant count. Examining the latest academic works on education's strategic trajectory and financial management components will help determine the best financial management methods for education and future study. The systematic research shows excellent financial management strategies in education. Western and Southeast Asian demographic literature shows little research on the best financial management strategies for schooling. This comprehensive and systematic review of educational literature on optimal tactics and fiscal administration seeks to identify education's best practices. This research's structure and review of difficulties will improve school leaders' strategic financial management. It will underpin future research and policymaking. By filling this research gap, education policymakers, school administrators, and financial managers can get evidence-based advice on the best financial management strategies to improve resource allocation, educational quality, and long-term financial viability.

Islamic Education Curriculum has existed since early 1970s and has been adapted into education system formally worldwide. In Malaysia, Islamic education curriculum for primary and secondary level was started with the drafting of National Education Philosophy and Islamic Education Philosophy in 1987. So, there is a need to introduce homeschooling for early childhood Islamic education. Early childhood Islamic education is a process of introducing the children of Tamyiz age with the principles of faith and the Islamic way of life. This study aims to examine which homeschooling for early childhood Islamic education design is suitable to be developed as teaching and learning medium. The objective of the study is to gather expert views on the teaching and learning design of the homeschooling early childhood Islamic education. Fuzzy Delphi technique (FDM) was applied to obtain experts’ consensus by distributing instruments to fifteen experts chosen from various fields and backgrounds. The instrument consisted of five themes of teaching and learning: Al-Quran, Akidah, Ibadah, Sirah Nabi serta Akhlak and Adab Islamiah to get the experts’ consensus. The findings showed that the experts’ consensus that homeschooling curriculum of Islamic education is feasible for Early Childhood Education in strengthening Islamic manners and morals of future generations. Impacts resulting from experts’ consensus show a new framework for designing a homeschool curriculum of Islamic education in Early Childhood. Thus, this study suggests the implementation of the new education policy to stakeholders especially to the Islamic Education and the Ministry of Education (MOE) to highlight homeschooling for early childhood Islamic education in the realization of the Malaysia Education Blueprint 2013-2025.

This study conducts a systematic literature review to examine the integration of Islamic values in Early Childhood Islamic Education (PIAUD) within the framework of Education for Sustainable Development (ESD). Employing the PRISMA protocol, this review analyzes 12 peer-reviewed articles published between 2020 and 2024 and indexed in reputable databases, including Scopus, Google Scholar, and DOAJ. The findings demonstrate that core Islamic values such as tawhid (oneness of God), amanah (responsibility), akhlaq (ethical conduct), and rahmatan lil ‘alamin (mercy for all creation) are conceptually aligned with the social, environmental, and economic pillars of ESD. These values are operationalized in PIAUD through thematic learning, nature-based activities, Qur’anic value integration, and project-based pedagogical approaches that foster spiritual, social, and ecological awareness from an early age. The theoretical contribution of this study lies in the development of an integrative conceptual framework that systematically connects Islamic educational values with ESD principles in early childhood education, an area that has remained fragmented in previous research. Practically, this review provides evidence-based insights for curriculum developers, teachers, and policymakers to design sustainability-oriented Islamic learning models at the PIAUD level. The novelty of this study resides in its comprehensive synthesis of Islamic value-based education and ESD through a systematic review approach, offering a structured mapping of concepts, pedagogical strategies, and research gaps that have not been explicitly articulated in earlier studies. This study thus positions PIAUD as a strategic foundation for cultivating sustainability-oriented character grounded in Islamic epistemology

This study aims to systematically analyze the relationship between financial management training, corporate governance, and strategic financial management on increasing company value in the digital economy era. Using a Systematic Literature Review (SLR) approach based on the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, this study examines 18 scientific articles published in the period 2007–2025 from the Scopus, SSRN, DOAJ, and Google Scholar databases. From the initial 284 articles identified, 42 passed eligibility screening, and 18 were included in the final thematic synthesis. The distribution comprised 6 articles on financial training (33.3%), 5 articles on corporate governance (27.8%), 4 articles on strategic financial management (22.2%), and 3 articles on integrated frameworks (16.7%). The analysis results show that financial management training plays a significant role in increasing individual financial self-efficacy, which in turn strengthens the organization's strategic ability in managing financial resources. Good corporate governance has been shown to increase transparency, investor confidence, and market valuation, while digitally oriented strategic financial management strengthens the competitiveness and sustainability of company value. Conceptual synthesis reveals that these three factors interact synergistically, with digital transformation acting as a moderating variable that strengthens the relationship between financial strategy and company value. These findings enrich contemporary financial management literature and provide practical recommendations for organizations to integrate financial training, governance, and digital strategy in building long-term value.

Early childhood education in an Islamic perspective plays an important role in shaping children's character and spiritual values. This study aims to analyze the role of parents in early childhood Islamic education through a holistic approach in PAUD KB Amanah. The method used is a descriptive qualitative approach with in-depth interviews, observation, and documentation as data collection instruments. The results showed that parents' involvement in early childhood Islamic education at PAUD KB Amanah. The holistic approach applied includes integrating Islamic values education, social skills and children's cognitive development in a balanced manner. This research underscores the importance of synergy between parents and educational institutions in providing a solid spiritual foundation for children. The findings are expected to serve as a model in the implementation of family-based early childhood Islamic education in other PAUD institutions.

This study discusses about early childhood Islamic education according to Abdullah Nashih Ulwan in the book Tarbiyah Al-Aulād Fī Al-Islām which is motivated by the problems of parenting teachers and parents in educating early childhood. The results of this study are expected to contribute thoughts and ideas to increase knowledge about Islamic education in early childhood from various leading experts who focus on early childhood education. This research is aresearch method Critical Discourse Analysis (CDA)that uses a discourse analysis approach and texts from the Norman Fairclough model, which is an approach that try to explain and reflect carefully on Abdullah Nashih Ulwan's thoughts on the method of Islamic education in early childhood in the book Tarbiyah Al-Aulād. Fī Al-Islam. The results of this study show: first, the methods of early childhood education according to Abdullah Nashih Ulwan are: Educating by example, educating with habits, educating with advice, educating with attention, and educating with punishment. Second, early childhood education according to Abdullah Nashih Ulwan is: faith education, moral education, physical education, intellectual education, mental education, social education, and sex education.

This study investigates the impact of strategic financial management practices on the growth and stability of entrepreneurial ventures, with a particular focus on startups. Employing a qualitative research methodology, this analysis synthesizes insights from a comprehensive review of existing literature alongside case studies to elucidate the effective financial management strategies that startups can leverage to navigate their unique market challenges. The research method involves detailed interviews with financial managers and startup founders, along with an analysis of financial documents and performance metrics across diverse industry sectors. The findings reveal that effective capital structuring, innovative funding mechanisms such as crowdfunding, adept cash flow management, and precise financial forecasting are pivotal to startup stability and growth. Capital structuring that balances debt and equity optimally reduces financial risk and enhances attractiveness to investors. Crowdfunding not only garners capital but also facilitates market validation and community engagement, contributing to both financial and operational stability. Effective cash flow management emerges as a critical determinant of liquidity and operational continuity, while advanced financial forecasting supports strategic adaptability in the volatile startup environment. Overall, the study confirms that strategic financial management tailored to the nuanced needs of startups significantly contributes to their sustainability and growth. These findings provide both theoretical expansions on traditional financial management theories and practical insights for startup management and policy-making.

Abstract— Early childhood Islamic education is important because it influences children’s spirituality, character, and worldview. However, in practice, many early childhood education institutions in Islamic countries are still oriented towards a memorization and dogmatic approach, which provides little space for the development of children’s critical thinking from an early age. This article aims to examine the integration of a fitrah-based education approach in transforming early childhood Islamic education, with a focus on its potential to foster critical awareness rooted in faith. This study employs a qualitative method, drawing on literature reviews, a case study, and interviews with the management and a teacher of the BATAS Study. This early childhood education institution implements a fitrah-based education approach. The results of the study show that education based on fitrah can encourage children to think reflectively, understand values contextually, and internalize Islamic spirituality meaningfully. The main challenges include changing the role of teachers from being full authorities in learning to facilitators and nurturers of the child’s maximum potential. The BATAS Study offers a real-life example of how integrating faith, freedom of thought, and emotional guidance can shape children into independent, empathetic, and socially aware individuals. This article recommends a more transformative and dialogical approach to Islamic education, one that humanizes children from an early age, aligning with their inherent nature.

Classical Islamic educational thought holds valuable principles relevant to early childhood education, particularly within Islamic Early Childhood Education (PAUD) institutions in Indonesia. However, modern educational systems often overlook the historical contribution of Islamic thought in shaping children’s character. This study aims to explore the historical narrative of Islamic educational thought on children and analyze its relevance to current PAUD practices. This research adopts a qualitative approach using historical and content analysis methods. Data sources include the works of Al-Ghazali, Ibn Sina, and Ibn Khaldun, as well as contemporary literature on Islamic PAUD practices. The findings indicate that values such as adab, ruhiyah, compassion, and social responsibility remain highly relevant and can be contextually integrated into Islamic PAUD curricula. The study recommends revitalizing classical Islamic educational values in the development of PAUD curricula and pedagogical strategies rooted in Islamic character and spirituality. Keywords: classical Islamic education; early childhood; Islamic PAUD; adab values; educational history

Emotional labor among teachers in Raudhatul Athfal (RA), Islamic early childhood education in Indonesia, is a complex and underexplored phenomenon. This study aims to explore and provide preliminary findings of the emotional labor experiences of RA teachers. Using a qualitative case study design, ten female RA teachers from Bandung, Indonesia, were recruited through convenience sampling. This study utilized an open-ended online survey and Braun and Clarke’s reflexive thematic analysis as data collection method and analysis, respectively. Three themes emerged. The first theme is Multirole Job Demands, with sub-themes: RA teachers’ job characteristics (n=10), multirole demands (n=8), cultural display rules (n=5), and spiritual educators as emotional labor intensifier (n=4). The second theme is Emotional Labor Strategies, with sub-themes: surface acting (n=6), and deep acting (n=3). The last theme is Islamic Framework in Emotional Labor, with sub-themes: Islamic practices as emotional regulation resources and strategies (n=6), spiritual meaning-making (n=9), and workplace spirituality (n=2). The overall emotional labor experiences of the RA teachers are discussed. The findings highlight key constructs that can be explored and directly measured in future research to validate the emotional labor process among RA teachers in Indonesia. Ultimately, this research can contribute to developing support programs for RA teachers that effectively promote their well-being. Keywords: surface acting, deep acting, early childhood teachers, spirituality, Islamic education

Purpose – This study aims to analyze the integration of digital media in Islamic education in early childhood in kindergarten in Pontianak City, West Kalimantan Province by highlighting that teachers currently still have challenges in using technology.Design/methods/approach – This study uses qualitative research with a case study approach through observation, interviews, and documentation. This research was conducted in the city of Pontianak, West Kalimantan Province from September 11 to September 20, 2024. Data analysis includes data collection, condensation, presentation, and conclusion.Findings – The findings of this study in integrating digital media in Islamic education are still difficult for teachers so that in classroom learning activities they still use conventional methods in educating early childhood in kindergarten. In the learning process, the educational environment does not support the use of technology in learning and play activities in kindergarten. However, there is an opportunity to realize the integration of digital media in Islamic education in kindergarten because teachers consider this integration very important in learning in kindergarten.Research implications/limitations – Technology in Islamic education has a significant impact on the learning process for early childhood in kindergarten. This study is still limited to qualitative research, so other methods are needed to add to the findings related to technology in early childhood.Practical implications – This study shows that the integration of digital media in early childhood education in kindergarten still has challenges in using technology. teachers still experience difficulties, so that in classroom learning activities they still use conventional methods in educating early childhood in kindergarten. In addition, in the learning process, the educational environment does not support the use of technology in learning and playing activities in kindergarten.Originality/value – This research serves as an initial foundation for the development of a digital-based curriculum that is relevant to Islamic values and the characteristics of early childhood development. This research provides a new perspective on the utilization of digital media in Islamic education to improve the quality of learning and the relevance of teaching methods in kindergarten.Paper type Case study

Islamic Education for Early Childhood should be based on the values of manners, characters or moral animated by the Al-Quran and Sunnah. Achieving manners, characters or the perfect moral are the real purpose of education. Additionally, manners, characters or morality is a basic foundation of one's life in society and the state. The purpose of this paper is to know more clearly what is Early Childhood Islamic Education (PIAUD), and how these concepts in disruption era. The conclusion is the Early Childhood Islamic Education will get more from a family environment, education as a preparation for the child to live in the larger environment, the people. The education should be given to early children is 1) Faith Education and Investment 2) Worship Education and Investment 3) Character Education and development. The Islamic concepts of early childhood education in the era of disruption must start from the family as the first education for children. And the things that must be waged to the families in order to instill the concept of Islamic education itself are: 1) Parents should understand their roles and responsibilities; 2) Family as the first education for children; 3) Commitment to being a good educator for children: 4) Modelling the Prophet as an example; 5) Choose a good school for the children; 6). Being a parent does not have to know everything. And all the concepts of Islamic education will be given to the children by doing the method of habituation, modelling, giving good advice, every attitudes should be punished or rewarded, ordering and prohibiting.

This paper presents a methodology for assessing the level of strategic financial management in an organization, which is based on determining the criteria for the overall economic efficiency of organizational activity. It was established that financial management plays an important role in the overall management system of the organization, since financial resources are the source from which other types of resources are formed - material, labor, investment, and one of the main factors that ensure the competitiveness and financial stability of the organization. Strategic financial management is an important element of entrepreneurial activity and important elements of entrepreneurial activity. The instability and unpredictability of changes in the external environment of the business structure requires the management of the organization to develop an adaptive and effective system for making business decisions. The system of strategic financial management in the organization consists of strategic financial analysis and comprehensive assessment of the strategic financial position of the organization, strategic financial planning, development of strategic criteria for the financial activity of the organization, adoption of strategic financial decisions, formation and implementation of financial strategy, strategic management system and assessment of the level of strategic financial management. Criteria for the effectiveness of strategic financial management have been determined. The criteria are divided into blocks according to the influence of factors of the organization's internal and external financial environment. It is proposed to evaluate the level of strategic financial management of an organization as a sum of criteria for its overall effectiveness. The proposed method of assessing the level of strategic financial management can be considered as the first step towards the organization of the management system of the activity of the economic entity as a whole. Its application makes it possible to create a database for analyzing the organization's financial condition and improve the financial management system for making effective management decisions.