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This study aims to confirm the effect of liquidity and profitability performance on the performance of the company’s value in the cement sector company in Indonesia. The data used in this study are secondary data with panel data types that combine time series and cross section data from annual reports. The population and samples of research are sub-sector companies registered on ISSI or the Indonesian Sharia Stock Index for annual report pulished consistently for the 2013 period -2022. A number of 5 companies on the ISSI for a period of  10 years so that the number of samples used is 50 samples. The analysis method used is quantitative with panel data regression analysis. The research results show that liquidity performance has a partial influence on company value with a significance level of 0.018. Meanwhile, partial profitability performance does not have an influence of 0.6104 on company value. Meanwhile, simultaneously, the current ratio liquidity and ROA profitability variables have no effect on company value with a significance level of 0.2838.

This study aims to examine the perspectives of students from the Islamic Family Law (HKI) Study Program regarding Ministerial Regulation of Education, Culture, Research, and Technology (Permendikbudristek) No. 30 of 2021 concerning the Prevention and Handling of Sexual Violence in Higher Education Institutions. Particular focus is given to Article 5 paragraph 2, which contains the phrase “without the victim’s consent,” a clause that has sparked considerable public debate. This qualitative field research was conducted at the Faculty of Sharia, UIN Sjech M. Djamil Djambek Bukittinggi, involving 17 final-semester students selected using a snowball sampling technique. Data were collected through in-depth interviews and documentation, then analyzed using thematic analysis. The findings indicate that most students had limited understanding of the regulation due to the lack of socialization and outreach within the university. Moreover, the majority expressed concern over the phrase “without the victim’s consent,” which they viewed as ambiguous and potentially legitimizing consensual sexual relations outside of marriage—a practice prohibited in Islamic law. While the students supported the need for legal protection against sexual violence, they called for the revision of the regulation to align more closely with the principles of fiqh and Islamic jurisprudence. Thus, the effective implementation of this policy within Islamic higher education institutions requires the harmonization of state law and Islamic values.

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.

The entry of Islam into the archipelago is a historical process that takes place peacefully and culturally. The role of scholars is the main key in disseminating Islamic teachings through trade, educational, and socio-cultural approaches. Not only preaching, the scholars also mingle with the local community through marriage and the establishment of educational institutions such as Islamic boarding schools. A persuasive and accommodating da'wah strategy for local culture is the main factor in the success of Islamization in various regions. In addition to religious aspects, Islam also has influence in the field of politics and government, both in the application of sharia values, morals, and the formation of Islamic political organizations. Through the study of literature and historical sources, this study shows that the process of spreading Islam in the archipelago is not forceful, but through the harmonious integration of values and culture.

The objective of this study is to examine whether the macroeconomic variables Exchange Rate, Money Supply (M2), and the international stock indices Dow Jones Islamic Market (DJIM) and Dow Jones Industrial Average (DJIA) have an influence on the movement of Sharia stocks in Indonesia and Malaysia (Jakarta Islamic Index and FTSE Bursa Malaysia Hijrah Shariah Index). The analytical method used in this research is multiple regression analysis. The data utilized are monthly data spanning the period from January 2015 to December 2024. The results of the study indicate that the Jakarta Islamic Index (JII) is significantly influenced by the Exchange Rate and the Dow Jones Industrial Average (DJIA). Specifically, both the Exchange Rate and DJIA show effects that are consistent with the hypothesis expectations. The Exchange Rate has a negative and significant effect on the Jakarta Islamic Index (JII), while the DJIA has a positive and significant effect. Meanwhile, the Money Supply (M2) and the Dow Jones Islamic Market (DJIM) are not found to have a significant effect on the Jakarta Islamic Index (JII). The FTSE Bursa Malaysia Hijrah Shariah Index (FHSI), on the other hand, is significantly influenced by the Dow Jones Islamic Market (DJIM). Specifically, DJIM has a positive and significant effect on FHSI. Conversely, the Exchange Rate, Money Supply (M2), and Dow Jones Industrial Average (DJIA) are not found to have a significant effect on the FTSE Bursa Malaysia Hijrah Shariah Index (FHSI).

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.

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in facing economic crises such as the 1998 monetary crisis and the COVID-19 pandemic. MSMEs are at the forefront in creating jobs and contributing to economic growth, even though they face various challenges, including capital problems. This research uses a qualitative approach with a case study type. This research uses primary data collected from interviews with the owner of Pajeng Cokelat. Pajeng Cokelat is a micro business located in Blitar and makes various kinds of processed chocolate to be used as snacks. The owner of Pajeng Cokelat is active in participating in training activities aimed at improving skills both related to marketing and the products produced. The results of this research highlight the government's efforts to overcome capital problems through programs such as People's Business Credit (KUR) and business training. However, increasing financial literacy is needed, especially in the context of sharia finance, to support the sustainable growth of MSMEs. By overcoming these challenges, MSMEs can continue to play a role in driving the national economy.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving the local economy but often face constraints in funding and market access. This study aims to analyze strategies for enhancing competitiveness and local creativity through a case study of Tajudin Shop, a microenterprise based in Cikampek. The business leverages partnerships with local doll artisans, digital marketplace distribution, and a sharia-based financing scheme through mudharabah contracts. A descriptive qualitative method was employed, using field observation, in-depth interviews, and documentation over a two-month research period. The findings show that the integration of community empowerment, digital marketing, and ethical financing significantly improves business competitiveness. These strategies not only expand market reach and increase revenue but also strengthen social networks and spiritual values in business practices. The study implies that value-based approaches, local collaboration, and technological innovation can serve as a replicable model for sustainable MSME development in other regions with similar characteristics.

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.

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.

This study explores the integral relationship between aqidah (faith) and sharia (Islamic law) in Islam as a unified system that governs a Muslim's way of life. Aqidah serves as the foundation of belief, while sharia represents the practical implementation of that faith across all aspects of life. The disintegration between these two elements has led to various negative social phenomena, including hypocrisy, secularism, and moral decline. Using a qualitative approach and library research method, this study deeply examines primary Islamic sources such as the Qur'an, Hadith, classical texts, and contemporary Islamic thought. The findings reveal that integrating aqidah and sharia education is an urgent necessity within Islamic educational systems, aiming to shape a generation of Muslims who possess a comprehensive understanding of faith and consistently practice Islamic teachings. This integrated educational model is essential for developing individuals with strong character, rooted in faith, and capable of facing contemporary challenges while adhering to divine values.

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.

Islamic economics is a branch of science that discusses economic issues like conventional economic systems. However, what distinguishes it is the application of Islamic values ​​as the main foundation in all economic activities. In the context of Islamic microeconomics, decision-making by each economic actor is carried out by considering the limitations of sharia as the main factor. Here, economic variables only act as necessary conditions, while morality and sharia rules act as sufficient conditions. Islamic economics is present as an alternative solution to global economic problems and as a means to achieve spiritual happiness, because economic activities in this system can also be considered worship.

MUI Fatwa No. 83, which prohibits Israeli goods, might have a substantial impact on Indonesia's Islamic economy, influencing consumption, trade, investment decisions, and halal certification. If adhered to, demand for Israeli goods may fall, while the boycott effort may have an impact on investment decisions and worldwide trade. This can also help Muslims achieve greater unity and ethical consciousness. The author employs literature review methodologies to examine literature relevant to the research issue. The methodology includes a study of Islamic economics based on both bibliographic and secondary data. To get new ideas and information, the method used is analysis approaches such as interpretation, coherence, and heuristics. MUI Fatwa No.83 of 2023 requires legal assistance for the Palestinian fight against Israeli aggression, including the distribution of zakat, infaq, and alms. The fatwa's economic impact is determined by Muslim involvement and business reaction, which may have an impact on halal certification and Sharia banking. MUI Decree Number 83 of 2023 encourages a boycott of Israeli goods, which benefits the Muslim economy while cutting demand

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.

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.

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.

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 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.

This study delves into the philosophical and theological core of the concept of ownership in Islamic economics, a paradigm fundamentally distinct from capitalism and socialism. We uncover the essence of ownership as a divine trust, categorized into individual, public, and state domains. Our findings demonstrate how each type of ownership is governed by clear boundaries and rights, tightly integrated with social responsibility to achieve universal well-being and distributive justice. This study also examines the dynamic harmonization between private and public ownership, achieved through vital instruments like zakat, infaq, sadaqah, and productive waqf, as well as the crucial role of government in providing public goods. Despite facing significant challenges such as the dominance of the global capitalist economy and low sharia literacy, we highlight digitalization as a strategic opportunity to boost the efficiency, transparency, and inclusion of sharia finance. This opportunity holds substantial potential to strengthen the harmonization of ownership within the broader Islamic economic ecosystem. In short, a deep understanding of this Islamic concept of ownership is key to formulating more just and balanced economic policies and community development in today's rapidly evolving modern era.