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This study aims to analyze the financial performance of Bank Syariah Indonesia (BSI) Bandung Asia Afrika Branch Office using solvency ratios, including Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). The research emplyos a descriptive quantitative approach using secondary data obtained from financial reports for the years 2023-2024. Solvency ratios serve as crucial indicators in assessing the bank’s ability to meet long-term obligations and manage its capital structure. The analysis refers to the principles of sharia-based financial reporting as outlined in PSAK 401, which emphasize transparency and accountability. The results show that BSI KC Bandung Asia Afrika experienced improved solvency, as indicated by decreasing DER ratio, along with the presentation of financial statements that comply with Islamic accounting standards.

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.

Article 19 paragraph (1) of Law Number 5 of 1960 concerning Basic Agrarian Principles "To ensure legal certainty by the government, land registration is carried out throughout the territory of the Republic of Indonesia according to the provisions regulated by government regulations". In fact, there are still many waqf lands that have not been registered with the National Land Agency (BPN), causing weak protection and legal certainty for waqf lands in Indonesia. This research uses normative juridical methods with regulatory and conceptual approaches. The results show that waqf land that is not registered with the national land agency has a weak position before the law, although religiously the waqf land that has been pledged is valid in sharia, but without official administration at the national land agency, the legal protection of waqf land is weak. The legal consequences of waqf land that is not registered with the national land office make the status of the waqf land still the previous property, because land registration is an administrative obligation that must be fulfilled to obtain legal certainty that is recognised in positive law by being registered with the National Land Agency. By not registering with the National Land Agency in accordance with the provisions of the law, the status of waqf land has not been registered as waqf asset land. It is recommended that the National Land Agency continue to socialise the importance of waqf land certificates and cooperate with the Indonesian Waqf Board and the Religious Affairs Office in its registration. It is also suggested that a regulation be made requiring nadhirs to report on waqf practices in the village every six months to record unregistered waqf land.

The issue of women's status in Islamic family law has remained a subject of ongoing debate, particularly when examined through the interpretation of Surah An-Nisa verse 34, which designates men as leaders (qawwam) within the family. This study aims to analyze the verse using an interdisciplinary approach that integrates classical and contemporary Qur’anic exegesis with feminist theory. This approach not only explores the dynamics of interpretation from traditional scholars such as al-Tabari and Ibn Kathir to modern thinkers like Amina Wadud, but also critically examines how various strands of feminism—liberal, radical, and Islamic—provide analytical frameworks to challenge patriarchal structures in Islamic family law. This research employs a qualitative method through library research, supported by normative and juridical-historical approaches. The findings reveal that Surah An-Nisa verse 34 can be understood in a more egalitarian manner when interpreted in light of evolving social contexts, without disregarding the fundamental principles of Sharia. The study concludes that integrating Qur’anic interpretation with feminist perspectives offers the potential for a more just, inclusive, and contextually responsive understanding of Islamic family law in addressing gender equality in contemporary society.

This study examines the innovation of Hajj Savings products based on the mudharabah contract at Bank Syariah Indonesia (BSI). The innovations include digitalization of services, integration with the Ministry of Religious Affairs’ SISKOHAT system, and the development of new features such as collective savings, gamification, and auto-debit. The objective of these innovations is to facilitate Muslims in planning and saving for Hajj funds according to Sharia principles, enhance service accessibility, and provide added value tailored to modern customer needs. The findings indicate that these product innovations offer significant benefits to customers, including convenience, security, and fair profit-sharing, as well as advantages for BSI in terms of increased third-party funds, operational efficiency, and market expansion. This study emphasizes the importance of sustainable innovation grounded in Sharia principles in the development of Islamic banking products to support financial inclusion and improve service quality.

This study explores the complexity of ikrar talak (divorce declaration) that does not comply with Indonesia's positive legal framework and its impact on the legal protection of wives and children. Although the Marriage Law and the Compilation of Islamic Law (KHI) regulate the formal procedures for divorce, verbal divorce declarations outside the court remain prevalent, causing legal uncertainty and harm to vulnerable parties. This research employs a normative juridical method, focusing on legal statutes and Islamic legal principles. The findings reveal the urgent need for harmonization between Islamic law and positive law to ensure justice and optimal protection, especially for women and children. Major obstacles include low legal literacy, social acceptance of verbal talak, and limited access to judicial institutions. The study proposes strengthening the role of religious courts, enhancing public legal education, and applying the maqashid sharia approach to safeguard fundamental rights. A holistic legal reform is necessary to ensure that the ikrar talak process adheres to formal legal standards while protecting vulnerable groups.

The Islamic ethics of war are an important part of Sharia teachings, emphasizing that moral and humanitarian principles must be upheld during times of conflict. Islam does not view war as an ultimate goal, but rather as a last resort for defending justice, fighting oppression, and protecting people from real threats. In this context, the Quran and the sayings of the Prophet Muhammad (PBUH) provide clear guidelines for Muslims to follow when engaging in war. These include prohibitions against killing non-combatants, such as women, children, and the elderly. They also prohibit dangerous public institutions, worship, and neighborhoods. Muslims are also obligated to treat prisoners of war humanely. The Qur'an and Hadith clearly regulate the treatment of prisoners of war, emphasizing the principles of justice, respect for humanity, and the rights of individuals in the midst of warfare. Understanding and applying Islamic war ethics invites Muslims to avoid an aggressive attitude and to use war as a means of defending noble values while maintaining human dignity. This research uses the thematic method to analyze hadiths about war. The results of this research are broadly covered in three areas: the definition of war, the prohibition of cruel actions in war, and war strategies. The results of the research are expected to provide insight as well as a foundation for further discussion.

Baitul Mal Wattamwil (BMT) is a microfinance institution in its operations based on sharia principles, its existence is very strategic for the development of micro businesses that are not touched by the services of commercial banks both conventional and sharia, because they are less bankable. . BMT Amanah Madinah, which is located in Ngeni Village, Waru Subdistrict, Sidoarjo Regency, has been serving micro entrepreneurs in helping with capital. These services make BMT Amanah Madinah continue to improve for the better. One form of improvement is the holding of training in the preparation of sharia contracts for administrators and employees. The hope is that after the training the management and employees will be able, understand and apply it in daily practice, so that the contracts used are in accordance with sharia. the purpose of this activity is to improve the ability of BMT administrators and employees in the preparation of sharia contracts that are in accordance with customer needs and their application in daily practice. The training program for the preparation of contracts for administrators and employees of Baitul Mal Wattamwil (BMT) Amanah Madinah Waru Sidoarjo, was carried out well and smoothly according to plan, and most participants were able to receive the material well. Participants were enthusiastic about the activities as indicated by the liveliness of the participants in the activity process.

Aceh is a province with special status in Indonesia that has special authority in the imple- mentation of Islamic law, as stipulated in Law No. 11 of 2006 concerning the Government of Aceh. One form of its implementation is Qanun Aceh No. 6 of 2014 on Jinayat Law, which regulates a number of offences, including maisir (gambling), with penalties in the form of flogging, fines, or im- prisonment. This study aims to examine the application of flogging for gambling offenders in Simeulue Regency, covering the legal basis, implementation procedures, and level of effectiveness. The research questions include: (1) how flogging is applied to gambling offenders; (2) what are the stages of imple- mentation; and (3) to what extent is it effective in reducing violations. The research uses a qualitative descriptive method with a socio-legal approach. Data was obtained through literature review, field observation, and interviews with Satpol PP and Wilayatul Hisbah officials, the Sharia Court, the pros- ecutor's office, and community leaders. The findings show that the application of flogging punishment has a strong constitutional basis and is in accordance with the principles of Sharia law. The implemen- tation is carried out openly in accordance with criminal procedure law and is supervised by medical personnel. Statistics from the last five years show a decrease in gambling cases from 11 cases in 2020 to 3 cases in mid-2024, reflecting a deterrent effect and an increase in compliance.

This study aims to map the strengths, weaknesses, opportunities, and threats (SWOT) of each village within Awangpone Subdistrict to formulate a strategic model for enhancing the local economy in alignment with the Sustainable Development Goals (SDGs) 2030. Employing a qualitative field research design, the study integrates interdisciplinary, theological, and development economics approaches. Data were collected through questionnaires, interviews, direct observation, and documentation. The analysis follows Miles and Huberman’s interactive model, encompassing data reduction, data display, and conclusion drawing. The SWOT analysis reveals that the coordinates fall within Quadrant I, indicating that strengths outweigh weaknesses and opportunities surpass threats. Accordingly, the recommended strategy is the Strength-Opportunity (S-O) approach, which emphasizes leveraging internal strengths to capitalize on external opportunities. This strategy is deemed most effective for stimulating local economic growth and accelerating SDG achievement. Internal constraints identified include underutilized tourism potential and limited access to sharia-compliant financing mechanisms. External threats comprise weak partnership collaborations and limited foreign investment engagement. While several SDG targets—such as education and community participation—have shown promising progress, others remain underdeveloped, particularly in infrastructure development and equitable access to justice for rural populations. The findings underscore the importance of context-sensitive, multi-sectoral strategies that integrate local wisdom, theological values, and economic principles. The proposed strategic model offers a practical roadmap for village-level economic empowerment, contributing to inclusive and sustainable development. This research provides actionable insights for policymakers, development practitioners, and local stakeholders seeking to optimize village potential and foster resilience in rural economies.

Background: Islamic inheritance law represents a critical component of family law systems that extends beyond religious obligations to encompass significant socio-economic implications for asset distribution and intergenerational justice. While Malaysia and Brunei Darussalam have both incorporated Islamic law into their national legal frameworks, their implementation approaches demonstrate fundamental structural and procedural differences that warrant systematic comparative analysis. Objective: This study examines the institutional frameworks and implementation effectiveness of Islamic inheritance law systems in Malaysia and Brunei Darussalam, analyzing how constitutional arrangements and governmental approaches influence the practical application of faraid principles. Methods: This research employs a normative legal methodology utilizing comparative analysis of legal frameworks, institutional structures, and judicial decisions. The study analyzes primary legal sources including constitutional provisions, statutory laws, court decisions, and administrative guidelines from both jurisdictions. Data collection encompassed library research examining fiqh literature, national legislation, official documents, scholarly articles, and religious legal opinions. Theoretical frameworks of legal pluralism (Romano-Gierke), Maqasid al-Shariah, and Hartian legal positivism provide analytical foundations for institutional effectiveness assessment. Results: Malaysia's dual legal system creates jurisdictional tensions between Syariah and civil courts, particularly regarding immovable property administration, resulting in administrative complexity and legal uncertainty that undermines Islamic law effectiveness. Conversely, Brunei's centralized Islamic legal framework demonstrates superior institutional coherence through exclusive Syariah court jurisdiction, enabling direct faraid implementation without inter-court conflicts. The study reveals that approximately RM42 billion in Muslim inheritance remains undistributed in Malaysia due to systematic administrative failures, while Brunei's unified approach achieves greater legal certainty and administrative efficiency. Conclusions: Institutional structures fundamentally determine Islamic inheritance law implementation effectiveness in contemporary Muslim societies. Successful Islamic law implementation requires comprehensive institutional support aligning legal structures with religious objectives rather than mere constitutional recognition. Malaysia's fragmented system inadvertently undermines Islamic law's divine authority through secular intervention, while Brunei's unified approach enhances religious legitimacy and community compliance.

This research aims to examine the impact of thrifting on the economic condition of clothing traders in Pasar Lasoani, to identify the factors that make thrifting a threat to these traders, to find solutions that traders can implement in facing competition with thrifted products, and to understand the Islamic economic perspective on thrifting practices in Pasar Lasoani. This study uses a qualitative research method, which is intended to describe and explain events or phenomena occurring in the field and to present data systematically, factually, and accurately regarding the facts or phenomena observed. The data for this study were obtained through observation, interviews, and documentation. The thrifting phenomenon has had a significant impact on the economy of clothing traders in Pasar Lasoani. On the positive side, this trend has increased income for traders who sell thrifted items due to their affordable prices and attractive variety. However, on the negative side, thrifting reduces the competitiveness of new and local clothing traders, thereby creating economic imbalances in the market. The increase in secondhand clothing imports is also perceived as a threat to the demand for new products, especially due to the strong interest of young consumers in branded clothes at low prices. To improve competitiveness, new clothing traders need to implement strategies such as price adjustments, product quality improvement, utilization of digital marketing, and consumer education on the advantages of new clothing. From an Islamic economic perspective, the practice of thrifting is permissible as long as it fulfills the pillars and legal conditions of buying and selling, namely clarity of the product, mutual agreement on price, and absence of excessive gharar (uncertainty). According to the school of Imam Malik, this practice is valid if the existing gharar is minor, unavoidable, and conducted with honesty, fairness, and transparency. Therefore, thrifting transactions in Pasar Lasoani can be considered in line with the principles of sharia.

This study explores the role and relevance of Islamic political economy within the context of Indonesia's economic system, particularly in addressing wealth distribution inequality and the fulfillment of basic societal needs. The study employs a qualitative approach with descriptive-analytical methods to examine the relationship between Islamic economic principles such as justice, balance, and social responsibility and national economic policies. The findings reveal a philosophical alignment between Islamic economic values and Indonesia’s foundational principles, especially Article 33 of the 1945 Constitution. However, the implementation of these principles remains limited, often confined to microeconomic aspects like Islamic financial institutions. Islamic political parties play a significant role in advocating for sharia-compliant economic policies but face challenges in reconciling Islamic values with a pluralistic democratic system. The study highlights the need for broader public education, strong political commitment, and digital innovation to fully realize the potential of Islamic economics in building a just, inclusive, and sustainable national economy.

Sharia economy has emerged as one of the fields that offers significant opportunities to support economic growth at the national level. In this structure, Micro, Small, and Medium Enterprises (MSMEs) have a key role as the driving force of the community's economy. This article describes various tactics that can be applied by MSMEs to compete and develop in the context of the sharia economy. These tactics include increasing understanding of sharia finance, developing human resource capacity, product innovation in accordance with sharia principles, and utilizing digital technology to expand market reach. In addition, assistance from sharia financial institutions, the government, and the community are also crucial elements in creating an inclusive ecosystem. Through the application of these approaches, MSMEs are expected to be able to increase their competitiveness while supporting the principles of a fair and sustainable sharia economy. The research method applied to answer the problems studied is a descriptive method with a qualitative approach, which is based on the problems of this research, aiming to collect data and information related to MSME Tactics to Increase Competitiveness in the Sharia Economic Ecosystem. Meanwhile, to answer theoretical issues, a literature study is used with the hope that the analysis of several variables will make the research factors more accurate.

The digitalization of the sharia economy in Indonesia presents a great opportunity to expand financial inclusion, accelerate the transaction process, and improve the efficiency of the economic system based on Islamic values. This study aims to examine the dynamics of opportunities and challenges for the digitalization of the sharia economy amidst the development of the digital economy. Using a qualitative descriptive approach and thematic analysis techniques, this study reveals that innovations such as sharia fintech, halal e-commerce, and sharia digital banking have significantly driven the progress of the sharia economy. However, challenges such as low digital literacy, infrastructure inequality, and weak sharia-specific regulations are still major obstacles. The results of this study emphasize the importance of increasing sharia digital literacy, synergy between stakeholders, strengthening regulations, and developing competent human resources to ensure that the digitalization of the sharia economy remains in line with the principles of maqashid sharia and can develop inclusively and sustainably in Indonesia.

This community service program titled "Building Entrepreneurial Spirit in Students Through Islamic Economic Literacy" was held on May 24, 2025, in Semarang under the Sharia Young Leader BSI Maslahat initiative. It aimed to empower underprivileged university students by integrating Islamic economic knowledge with personal motivation and spiritual development. The program applied a fun-learning approach to deliver modules on barakah (blessing), Islamic work ethics, fiqh muamalah, and Sharia-compliant contracts (akad), as well as motivational training based on the ESQ Matrix. A total of 51 participants underwent both pre- and post-tests, showing a significant knowledge increase from an average score of 62.39 to 84.58. Feedback indicated high satisfaction, with average scores above 5.7 out of 6 for both content and trainer performance. Participants appreciated the relevance and applicability of the material and suggested enhancements such as more interactive sessions and follow-up resources. The program successfully contributed to students’ understanding of ethical entrepreneurship and Islamic economic principles, supporting their role as future contributors to the Sharia economic ecosystem in Indonesia.

This study discusses the implementation of Murabahah contracts in pension financing products at Islamic Banks in Indonesia. This study aims to examine the procedures, mechanisms, characteristics, and obstacles faced in the implementation of Murabahah contracts in pension financing. The research method uses a literature approach and field observation to obtain data and information related to the financing process. The results of the study indicate that the pension financing procedure based on the Murabahah contract has been running in accordance with sharia principles and applicable regulations, starting from submission, document verification, feasibility assessment, to disbursement of funds through the wakalah mechanism. The characteristics of pension financing emphasize the certainty of payment through direct autodebit from pension funds. However, there are several obstacles such as limited customer understanding, regulations that are not yet specific, and the complexity of administrative procedures. This study recommends increasing sharia literacy and strengthening regulations to support the development of sustainable sharia pension financing.

The role of Islamic banks in distributing funds to MSMEs in Cikarang is crucial for strengthening the local economy. By offering financing products based on Sharia principles such as murabahah, musharakah, and mudharabah, Islamic banks provide capital solutions for MSMEs while upholding the principles of justice and risk-sharing. A qualitative review of the literature indicates that the involvement of Islamic banks can enhance access to capital, improve business productivity, and foster long-term relationships between banks and entrepreneurs. The main issues identified include a lack of understanding of Sharia principles among MSMEs and credit-related risks. The recommendations from this study include increasing Sharia education, simplifying contractual procedures, and strengthening the role of supporting institutions.

This study discusses the implementation of Murabahah contracts in pension financing products at Islamic Banks in Indonesia. This study aims to examine the procedures, mechanisms, characteristics, and obstacles faced in the implementation of Murabahah contracts in pension financing. The research method uses a literature approach and field observation to obtain data and information related to the financing process. The results of the study indicate that the pension financing procedure based on the Murabahah contract has been running in accordance with sharia principles and applicable regulations, starting from submission, document verification, feasibility assessment, to disbursement of funds through the wakalah mechanism. The characteristics of pension financing emphasize the certainty of payment through direct autodebit from pension funds. However, there are several obstacles such as limited customer understanding, regulations that are not yet specific, and the complexity of administrative procedures. This study recommends increasing sharia literacy and strengthening regulations to support the development of sustainable sharia pension financing.

This research intends to assess the influence of sharia reform on the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on key sectors that underpin the national economy. This article employs quantitative methods and secondary data acquired via digital literature research to offer the most recent findings from many sources, including OJK publications, Bank Indonesia, and certified scientific journals. The study's results demonstrate that sharia-compliant principles, including mudharabah, musyarakah, and murabahah, substantially enhance the development, prosperity, and strength of MSMEs. Mudharabah, musyarakah, or murabahah substantially enhance the development, prosperity, and strength of MSMEs. This research provides significant insights for the advancement of equitable and sustainable finance within the Indonesian Islamic economic framework.