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This study examines the contribution of the thoughts of three important figures in modern Islamic economics, namely Muhammad Baqir al-Sadr, Ibrahim Umar Vadillo, and M. Umer Chapra. Using a qualitative approach through literature study, this research critically analyzes their works and ideas. The results of the study show that the three of them built three main pillars of the contemporary Islamic economic paradigm. The first pillar is normative-ethical which is asserted by al-Sadr, emphasizing the value of justice and ethics. The second pillar is the structural-monetary of Vadillo, who proposes a gold dinar and silver dirham-based monetary system for economic stability. The third pillar is Chapra's maqashid-policy, which emphasizes the application of sharia's maqashid principles to realize social welfare and economic justice. These three pillars complement each other in forming the foundation of an integral, applicable and relevant Islamic economy to face global challenges. This research makes an important contribution in formulating an adaptive and sharia-based Islamic economic framework.

The procedures for collecting, spending, and storing funds must be carefully considered when managing communal or group-owned finances. This is due to the trust placed in the treasurer to safeguard and supervise the group’s finances. A structured plan is essential in the management of religious gathering (pengajian) funds to ensure that the money is used for the benefit of the group and that unnecessary expenses are kept to a minimum. In practice, the management of pengajian funds is often conducted manually, without regard to efficiency. This study aims to analyze strategies for managing pengajian funds to improve the welfare of its members. A descriptive qualitative research method was used, with data collected through documentation, interviews, and observation. Data analysis involved data reduction, data presentation, and conclusion drawing. The findings indicate that seven financial management principles—consistency, accountability, transparency, sustainability, integrity, stewardship, and adherence to accounting standards—are applied to evaluate the management of pengajian funds. Based on the analysis, it is concluded that the implementation of strategic fund management has contributed to improving the welfare of the group’s members, while adhering to established standards and objectives.

This study discusses the ethics of Muslim entrepreneurship in facing the challenges of modern capitalism. Capitalism, characterized by profit orientation, individualism, and materialism, often clashes with the moral and spiritual principles of Islam. Muslim entrepreneurs are expected to uphold the values of honesty, trustworthiness, justice, and excellence (ihsan) in their business practices, even under pressure from efficiency demands and free-market competition. This research uses a qualitative approach with a library research method to explore practical strategies that Muslim entrepreneurs can apply to remain ethical and compliant with Islamic law. The findings show that Islamic ethical principles serve not only as moral guidance but also as a competitive strength in capitalist economic systems.

This study aimed to evaluate the implementation of green accounting at Polrestabes Palembang and its impact on sustainable environmental management. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation for data collection. The findings revealed that green accounting practices at Polrestabes Palembang were not yet fully integrated into the institution’s financial accounting system. Environmental costs were still recorded under general operational expenses without specific classifications, and there was no systematic measurement or disclosure in accordance with environmental accounting principles. However, several positive initiatives existed, such as energy efficiency, greening efforts, waste management, and food security programs. The study recommends strengthening environmental cost recording systems, integrating data across departments, and providing training to enhance understanding of green accounting. Effective implementation of green accounting is expected to improve transparency, accountability, and institutional legitimacy in supporting sustainable development.

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.  

This study aims to examine the relevance of Islamic economic thought during the time of the Prophet Muhammad to contemporary economic challenges, such as wealth distribution inequality, ethical crisis, and free market dominance. With a qualitative-descriptive approach through a literature study of classical and contemporary literature, the analysis is carried out based on the maqashid al-shariah framework. The results show that the basic principles of the Prophet's economy, such as the prohibition of usury, distribution justice, protection of property rights, and ethics-based market regulation, remain relevant and applicable in today's global context. Economic instruments such as zakat, infaq and waqf have proven effective as a means of wealth distribution and social security. In addition, maqashid al-shariah plays an important role as a paradigm in evaluating modern economic policies so that they remain oriented towards social justice and sustainability. The conclusion of this study confirms that the Prophet's economic thought is not only historical and normative, but also has practical and strategic value in formulating an alternative economic system that is more humane, ethical, and sustainable.

This research aims to examine the influence of professional ethics on the improvement of public accountants’ integrity in Indonesia. Professional ethics is a crucial element in maintaining the quality and credibility of audited financial statements. The study employs a quantitative descriptive approach, with data collected through questionnaires distributed to public accountants across various Public Accounting Firms (KAP) in Indonesia. Data analysis was conducted using simple linear regression. The results reveal that professional ethics—including principles such as integrity, objectivity, competence, confidentiality, and professional behavior—have a significant effect on the integrity of public accountants. A determination coefficient of 57.4% indicates that more than half of the variation in integrity can be explained by the application of professional ethics. These findings emphasize the critical role of ethical practices in strengthening public trust and supporting the stability of the national financial system. This study contributes to the development of ethical oversight and professional conduct standards for public accountants in Indonesia.

This article aims to analyze the relevance and implementation of Islamic economic principles within the context of a contemporary economic system dominated by capitalist paradigms. The background of this research stems from the global reality marked by wealth distribution inequality, moral crises in business, and social injustices resulting from profit-oriented economic systems. This study employs a qualitative approach using a literature review method, analyzing scholarly works, official institutional reports, and academic studies related to Islamic economics and modern economic challenges. The findings indicate that Islamic economic principles such as social justice, equitable wealth distribution, and the prohibition of riba (usury), gharar (excessive uncertainty), and maysir (gambling) hold strong applicative value in addressing various contemporary economic issues. Concrete implementations of these principles can be observed in the development of Islamic financial systems, digital zakat (almsgiving), productive waqf (endowments), and increasingly innovative and technology-responsive Islamic banking services. The discussion also reveals that Islamic economics can serve as an ethical and sustainable alternative to capitalism and socialism, particularly in terms of distributive justice and economic stability. Despite facing challenges in literacy, regulation, and technological infrastructure, Islamic economics has significant growth potential through collaboration among academics, practitioners, and policymakers. The conclusion of this study affirms that Islamic economic principles can serve as a transformative solution for the global economic system if applied adaptively, innovatively, and inclusively.

This study examines the importance of work ethos and professional ethics and their influence on career development and professionalism in the workplace. A strong work ethos, characterized by dedication, discipline, and responsibility, alongside the application of ethical principles such as integrity and honesty, positively contributes to increased productivity, reputation, and career opportunities. Using a qualitative approach through literature review and semi-structured interviews with professionals from various fields, the findings reveal that work ethos and ethics not only shape individual character but also serve as essential assets in navigating the competitive dynamics of the modern workplace. The implications of this study emphasize the need for both organizations and individuals to consistently instill these values to ensure sustainable career growth and professional excellence.

This paper aims to explore the charismatic leadership model of Abdurrahman Wahid (Gus Dur) from the perspective of Pancasila Education, with an emphasis on the internalization of human values, tolerance, and democracy embedded in the national and cultural praxis. Using a approach based on literature study, this article shows how Gus Dur became a transformative leader who consistently realized the second, third, and fourth principles of Pancasila. His leadership not only defended the nation's plurality but also created interreligious dialogue spaces and protected minority groups as concrete manifestations of humanity and tolerance values. Furthermore, the deliberative democracy he pioneered remains a significant legacy for political education and national character development.

The implementation of sharia accounting in business practice has become increasingly significant amidst the growing awareness of Islamic values in economic activities. Sharia accounting is not merely a financial recording tool but also a system that upholds principles of justice, transparency, and accountability in accordance with Islamic teachings. However, its application in the business world still faces several challenges, such as limited understanding among business actors, a lack of qualified human resources, and the uneven adoption of sharia accounting standards. This study aims to identify the main challenges in implementing sharia accounting and propose practical solutions in terms of regulation, education, and system innovation. Using a qualitative approach and literature review, the findings indicate that strong collaboration between regulators, academics, and business practitioners is essential to build a sustainable sharia accounting ecosystem that aligns with modern business needs.

This study discusses the contribution of zakat in improving the economic welfare of society through the perspective of Islamic business management. The persistence of social and economic inequality across various segments of society underscores the importance of optimizing zakat management. In Islamic thought, zakat is not only a spiritual obligation but also a means of wealth redistribution that can strengthen the economic structure of the ummah. This research employs a library research method with a qualitative approach, analyzing various relevant sources to formulate efficient zakat management strategies that align with Sharia principles. The analysis reveals that the application of Islamic management principles—such as planning, organizing, actuating, and controlling—plays a crucial role in enhancing the effectiveness of zakat distribution, particularly in the form of productive zakat. Additionally, strengthening technological aspects, improving education for zakat managers (amil), collaborating with local institutions, and conducting intensive public outreach are complementary strategies relevant to the current context. The study concludes that professionally managed, integrated zakat administration based on Sharia values holds significant potential to serve as a sustainable driver for improving societal welfare.

This study aims to determine the financing scheme and implementation of PSAK 402 murabahah on gold installment products in Islamic banks. The research method used is a literature study and also observation and interviews conducted at Bank BSI KCP Cimahi Amir Mahmud while conducting a Field Professional Practice (PPL). Gold installment products are still rarely known by the public, especially gold installment products at Islamic banks. Many people still think that Islamic banks and conventional banks are the same. In fact, in practice, the differences are very real. The gold installment scheme carried out at Bank Syariah Indonesia uses a murabahah sale and purchase agreement that is in accordance with sharia principles. Likewise, the accounting treatment for gold sales and purchases at Indonesian Islamic banks must still follow the standards set by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI), namely PSAK 402. This study will analyze the suitability of PSAK 402 Murabahah with the practices that occur at Bank Syariah Indonesia KCP Cimahi Amir Mahmud.

This study aims to explore behavioral leadership theory from an Islamic perspective, particularly in the context of education. Using a descriptive qualitative approach, the research examines how Islamic values such as syura (consultation), amanah (trust), ‘adl (justice), and khalifah (stewardship) are reflected in the behavior of educational leaders in Islamic institutions. Data were collected through literature review, in-depth interviews, and participatory observation. The findings indicate that effective leadership behavior in Islamic education involves a balance between task orientation and relationship orientation, as outlined in behavioral leadership theories. Prophet Muhammad SAW is presented as the ideal leadership model who combines strategic vision with strong spiritual and moral values. These findings suggest that behavioral theory can be applied to evaluate and improve leadership styles in Islamic education that are not only professional but also grounded in Islamic principles

This community service program aims to implement the concept of Sustainable Islamic Education through the utilization of kitchen waste into ecoenzyme-based soap at Sulaimaniyah Islamic Boarding School in Waru, Surabaya. The primary issues addressed include the lack of proper organic waste management in pesantren environments, low ecological awareness, and limited entrepreneurial skills among students (santri). The program was carried out using participatory and educational approaches, involving university students, santri, teachers (ustadz), and the surrounding community. Activities included training on ecoenzyme production, natural soap making, Islamic-based environmental education, and the formation of an environmentally conscious student community. The results showed significant improvements in technical skills, environmental awareness, and social collaboration. The soap products created have the potential to be developed into a student-run micro-enterprise based on circular economy principles. This initiative not only offers an ecological solution to waste problems but also strengthens the role of pesantren in nurturing economically empowered and environmentally conscious change agents. The program is expected to serve as a transformative education model that can be replicated in other Islamic boarding schools.

This study aims to map trends, patterns, and scientific developments related to sharia compliance in Islamic financial institutions through a bibliometric approach and network visualization using VOSviewer software. The data analyzed amounted to 409 scientific journal articles obtained from international databases during the 2019-2024 period. The analysis was conducted using quantitative methods for bibliometric data mapping and qualitative methods for literature review. The results showed a significant increase in the number of publications discussing sharia compliance, with five main clusters of interrelated topics, such as implementation, sharia governance, financial performance, the role of the Sharia Supervisory Board, and sharia principles. The findings show that compliance with sharia principles is an important aspect in maintaining the credibility and sustainability of Islamic financial institutions, although its implementation still faces various challenges, such as limited human resources and competitive pressures with conventional institutions. This study is expected to serve as a basis for further research and strategic input for regulators and industry players in strengthening the Islamic financial system.

This study examines the market mechanism from the perspective of Islamic economics as a response to conventional economic systems that tend to emphasize either free-market principles or full government intervention. In Islam, the market mechanism is governed by principles of justice, transparency, and balance among the interests of individuals, the state, and society. This research highlights the thoughts of classical Islamic scholars such as Abu Yusuf, Ibn Taymiyyah, Al-Ghazali, and Ibn Khaldun, who had already elaborated on the concepts of markets, pricing, supply and demand, and ethical conduct in transactions long before Western economists developed similar ideas. Using a qualitative approach and literature review, this article analyzes various market distortions such as ihtikar (hoarding), tadlis (fraud), riba (usury), and gharar (uncertainty), as well as the role of government in limited intervention to maintain balance and fairness. The findings show that the Islamic market mechanism is not solely focused on economic efficiency, but is also deeply rooted in moral and spiritual values.

Ethics in the business world is an important factor that every business entity, including online stores, must possess. The application of business ethics can shape a positive image and increase public trust in a business. This study discusses the role of business ethics in improving the image of the online store Alvasix. Observational results indicate that the online store Alvasix has implemented principles of business ethics, such as providing clear and honest product information, maintaining transparency in transactions, and displaying professionalism through friendliness, social responsibility, and prompt service to customers. With the implementation of good ethics, the online store Alvasix has successfully built customer trust, which indirectly impacts the overall improvement of the business image.

Public finance is a key element in state governance, especially in the collection and allocation of funds for public services and government. In the Islamic tradition, the concept of public finance has developed since the time of the Prophet Muhammad SAW with sharia principles such as justice, transparency, and accountability to achieve prosperity (falah) in the world and the hereafter. In the modern era, Islamic public finance faces new challenges and opportunities, especially through digitalization and economic globalization. Technologies such as blockchain and big data open up opportunities to increase the effectiveness and openness of Islamic public financial management. Innovations in sharia financial instruments such as zakat, waqf, and sukuk further strengthen the contribution of Islamic public finance to social and economic development. However, challenges such as low public understanding of sharia finance, gaps in access to technology, and the need for supporting regulations and infrastructure are still obstacles. Issues of fiscal sustainability, debt management, and the development of adaptive sharia instruments are also important concerns in the dynamics of the global economy.

In the framework of Islamic economics, which places a strong emphasis on social justice and ethics, fiscal policy is crucial in controlling a nation's economy. The necessity to comprehend how fiscal policy can be executed in line with sharia principles in order to attain public welfare serves as the backdrop for this study.  This study's goal is to investigate the connection between Islamic economics and fiscal policy and evaluate how it affects the general welfare. The approach is library research, which involves gathering and examining a variety of works pertaining to Islamic economics' fiscal policy. The findings demonstrate how fiscal policies rooted in Islamic principles, like zakat and charity, can promote equitable and inclusive economic growth. In the Islamic system, fiscal policy fosters social and spiritual peace in addition to financial welfare. To sum up, fiscal policies that adhere to sharia principles can establish a just, durable, and advantageous economic structure that benefits all societal levels. Therefore, in order to attain economic stability and overall welfare, it is crucial that the government execute fiscal policies that are consistent with Islamic beliefs.