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This study uses a qualitative method to analyze the optimization of digital branding strategies in enhancing the competitiveness of Islamic banks in the digital economy era. Changes in consumer behavior, advancements in information technology, and increasing competition in the banking sector are the main factors driving the importance of digital branding as a modern marketing strategy. Islamic banks are required not only to comply with Sharia principles but also to adapt to digital transformation dynamics to maintain their relevance. This study explores various elements of digital branding such as digital visual identity, social media interaction, and brand narratives based on Islamic values that help shape positive consumer perceptions. The findings reveal that Islamic banks that consistently implement digital branding strategies are more likely to build customer loyalty, increase brand awareness, and create strong differentiation from conventional competitors. These findings affirm that digital branding is not merely a promotional tool but a strategic instrument in building public trust and brand image in the rapidly evolving digital transformation era.    

The abstract in this document emphasizes that good corporate governance (GCG) is very important in managing Islamic banking to be in line with Islamic principles. This article discusses the implementation of GCG in the context of Indonesian Islamic banking, especially in maintaining a balance between stakeholder interests and Islamic obligations. Emphasis is given to the role of the Sharia Supervisory Board (SSB), the importance of transparency, accountability, and a risk management system that is in accordance with Islamic principles.

With increasing global competition and rapid technological advancements, sharia businesses face the challenge of achieving sustainability while maintaining a competitive advantage in accordance with Islamic principles. This study aims to examine how the application of strategic management in sharia businesses can support sustainability and market differentiation based on ethical values. The research method used in this study is a literature review, analyzing various academic sources related to business strategy, sustainability, and Islamic economic principles. The findings indicate that effective strategic management, when properly implemented through the processes of formulation, execution, and evaluation, can help business practitioners adapt to changes in both the internal and external environments. In sharia businesses, strategies should be rooted in values such as honesty, trustworthiness, and social responsibility. These values not only serve as moral guidelines but can also enhance customer loyalty and provide a competitive edge. Furthermore, the adoption of digital technology and promotional strategies aligned with Islamic values has been shown to broaden market reach and improve operational efficiency. SWOT analysis is also employed as a tool to inform relevant and strategic decision-making. Therefore, the application of strategic management in accordance with Islamic values can effectively create businesses that are not only competitive but also sustainable and beneficial to society.

This study aims to examine the contribution of Islamic education management in enhancing organizational effectiveness through the application of sharia-based values. Using a qualitative approach and content analysis method, this research explores the benefits, challenges, and implementation strategies of Islamic educational management through a systematic literature review. The findings indicate that Islamic education management plays a key role in efficiently managing educational resources, grounded in the Qur’an, the Sunnah, and national regulations. Core principles such as efficiency, ethics, and da'wah mission are essential in its practice. Furthermore, this management contributes to strengthening the social and spiritual capital of educational institutions. These results are expected to provide both theoretical and practical contributions to the development of Islamic education institutions that are relevant and adaptable to current dynamics.

The development of the sharia economy in Indonesia demands the existence of a judicial institution capable of resolving disputes in accordance with Islamic legal principles. The Religious Court, through the amendment of Law Number 3 of 2006, has obtained the authority to handle cases in the field of sharia economics, including Islamic banking disputes. However, the implementation of this authority faces various challenges, both in terms of regulation, dualism of authority with general courts, and institutional readiness, such as human resources and infrastructure. This study employs a qualitative method with a normative juridical approach to analyze the legal basis, court practices, and institutional responses in the exercise of this authority. The results of the study indicate that the Religious Court holds great potential as a pillar for upholding sharia economic law but requires reinforcement in various aspects, including improving judges’ competencies, digitalizing the judicial system, and fostering inter-institutional synergy. Moreover, legal protection for justice seekers highly depends on the effectiveness and professionalism of the judicial institution. Therefore, a sustainable strategy is needed to build the institutional capacity of the Religious Court to respond to the dynamics of the sharia economy in a fair, accountable manner and in line with Islamic legal values in Indonesia.

The abstract of this journal explains that Islamic banks operate based on Islamic sharia principles that do not recognize the interest system (riba), and instead prioritize the principles of justice, partnership, and profit sharing. Islamic banks were established as an alternative for people who want a financial system that is in accordance with sharia. In this system, financial transactions must be free from elements of usury, gharar (uncertainty), and maisir (gambling), and prioritize honesty and transparency.

This scientific paper examines various types of contracts and products in Islamic banking based on the principles of Islamic law. Islamic banks have a mission not only as financial intermediary institutions, but also as drivers of the values ​​of social justice, transparency, and blessings. This study aims to examine the implementation of Islamic contracts such as mudharabah, musyarakah, murabahah, ijarah, wakalah, and product development based on the principles of tabarru' and tijarah. The methods used are literature studies and descriptive analysis of DSN-MUI fatwas, OJK regulations, and empirical practices of Islamic banking in Indonesia. The results of the study indicate that although the implementation of contracts has referred to Islamic principles, there are still legal challenges, such as dualism of the legal system, disharmony of fatwas, and limited human resources. Therefore, synchronization of regulations and strengthening of Islamic literacy are needed to ensure sustainable Islamic compliance.

This study explores the synergy between investment decisions and sharia compliance validation in developing financial products for SMEs, with a case study of PT Syariah Sejahtera. The research emphasizes the importance of integrating halal principles into investment analysis using methods such as Payback Period (PBP), Net Present Value (NPV), and Internal Rate of Return (IRR). The validation process involves systematic steps, including initial identification, legal analysis, consultation with the Sharia Supervisory Board, and issuance of fatwas to ensure products comply with Islamic law. Results demonstrate that effective integration enhances product credibility, attracts market interest, and contributes to economic and social welfare, especially in the agricultural SME sector. The findings suggest that combining financial analysis with strict halal validation fosters sustainable growth of sharia-based financial services, reinforcing trust and regulatory compliance.

This study aims to analyze the transformation of marketing elements in the digital era and how sharia values can be integrated to support business sustainability. Using a literature study method, this study found that digitalization has changed the structure of the marketing mix (7P), creating new challenges and opportunities that demand ethics and fairness in marketing practices. Sharia values such as transparency, honesty, and trustworthiness are very relevant to be applied in digital marketing, both in the context of halal products, ethical distribution, educational promotion, and services based on Islamic values. The integration of sharia principles in digital marketing has been proven to support business sustainability from an economic, social, and environmental perspective, creating a business ecosystem that is not only profitable but also ethical and oriented towards the welfare.

This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

The aim of this study is to examine the philosophical and practical differences between conventional and Islamic financial reports. Laporan keuangan konvensional disusun berdasarkan prinsip-prinsip ekonomi kapitalis, dengan orientasi pada laba dan kepentingan pemegang saham. Meanwhile, Islamic financial reports are based on Islamic principles that emphasise justice, transparency, and social responsibility, as well as holding financial activities accountable not only to humans, but also to Allah SWT. The research method used was qualitative descriptive-comparative through a literature study of accounting standards and related journals. The results of the study show differences in reporting objectives, report structure, basic principles, transaction measurement methods, and stakeholder orientation. Laporan syariah mencakup unsur-unsur tambahan, seperti laporan zakat, qardh, dan tanggung jawab sosial, yang tidak ditemukan dalam sistem konvensional. Memahami perbedaan ini sangatlah penting untuk mempromosikan praktik pelaporan keuangan yang tidak hanya berorientasi pada keuntungan, tetapi juga menjunjung tinggi nilai-nilai etika dan keberlanjutan.

Islamic Commercial Banks operate under Islamic law, necessitating compliance with sharia principles from their inception to their operations, including capital system. This study investigates potential haram loopholes in the capital system of Islamic Commercial Banks, specifically in light of OJK Regulation Number 16/PJOK.03/2022. Utilizing a normative legal research methodology with a legislative approach, the findings reveal a significant loophole regarding the capital system. Article 31 of the regulation does not stipulate that the sources of funds for paid-up capital in Islamic Commercial Banks must adhere to sharia principles. This contrasts with the previous Bank Indonesia Regulation No. 6/24/PBI/2004, which explicitly required that capital sources for Islamic Commercial Banks be halal and not derived from haram sources. The omission of this requirement in the current Financial Services Authority regulation raises concerns about the integrity of capital in Islamic Commercial Banks, as it lacks a safeguard ensuring that the capital originates from permissible sources. This gap could potentially lead to unauthorized practices and undermine the fundamental principles of Islamic finance.

Islamic financial management is a crucial element in sustaining the growth of the Islamic banking industry in Indonesia. This study aims to analyze how Islamic financial management practices are carried out in national banking by referring to the regulations set by OJK, Bank Indonesia, and DSN-MUI. Using a qualitative-descriptive approach, this study examines policy documents, regulatory frameworks, and operational practices of Islamic financial institutions. The results of the study show that the implementation of Islamic financial management has adopted Islamic principles through the structure of fund raising, financing distribution, and risk and compliance governance. However, implementation in the field still faces various obstacles, both from the internal side such as limited human resources and gaps in understanding of regulations, as well as from the external side in the form of accelerated digitalization, weak coordination between authorities, and legal uncertainty. This research emphasizes the need to strengthen the capacity of industry players, adaptive regulatory updates, and institutional synergy so that the Islamic financial system can grow sustainably and in line with sharia principles.

The phenomenon of money politics in the perspective of hadith and how the practice undermines the principles of justice, trustworthiness, and integrity in the democratic system, this study uses a descriptive qualitative approach with text analysis of relevant hadiths, and contextually studied in the frame of maqashid sharia. The results of the study show that money politics is included in the category of risywah (bribery) which is forbidden in Islam, as mentioned in various traditions of the Prophet Muhammad SAW. This practice has serious impacts, including damage to the government system, loss of legitimacy of leaders, and threats to social stability. Therefore, Islam emphasizes the importance of rejecting money politics as part of the moral and spiritual responsibility of the people. Moral education, the role of religious leaders, and strengthening regulations are important parts of the prevention strategy. This research recommends a synergy between state institutions and religious institutions in building a clean, fair, and political system based on Islamic ethics.

The low level of Islamic financial literacy in Indonesia is a serious challenge in realizing a financial system that is inclusive and in accordance with Islamic values. Islamic financial literacy reflects an individual's understanding of financial concepts and products based on sharia principles such as the prohibition of riba, gharar, and maysir, as well as the importance of fairness and social responsibility. This article aims to evaluate strategies to improve Islamic financial literacy by emphasizing on two main approaches: education and public campaigns. The method used is a literature study by reviewing various academic literatures, financial institution reports, as well as practices in other countries that have successfully implemented Islamic financial literacy widely. The results of the study show that formal education such as the integration of Islamic finance materials in the school curriculum, as well as non-formal education in the form of training and counseling, contribute significantly to improving public understanding. On the other hand, public campaigns through social media, educational videos, and collaboration with religious leaders have proven effective in reaching various segments of society, especially the younger generation. This study concludes that improving Islamic financial literacy requires a holistic and synergistic approach between education, campaigns, and regulatory support from the government and financial institutions. Recommendations include thematic curriculum development, training for educators, and sustained digital-based campaigns. The findings of this article are expected to make practical and theoretical contributions to the development of Islamic financial literacy strategies in Indonesia.

This article delves into the political thought of Al-Mawardi and its relevance to the contemporary political landscape of Indonesia. As a classical Islamic thinker, Al-Mawardi emphasized the necessity of a strong and stable government based on Sharia principles. His ideas on leadership, state authority, and the relationship between scholars and rulers remain fundamental in Islamic political studies. Using a qualitative approach and a descriptive-analytical method, this study explores how Al-Mawardi’s concepts continue to be applicable in modern Indonesian politics. The findings reveal that several of his ideas, such as the concept of ideal leadership and the role of the government in maintaining stability, remain relevant within Indonesia’s political system. This is particularly evident in efforts to establish a just government that prioritizes public welfare while aligning with Islamic values.

Descriptive analysis of the implementation of sharia financial accounting standard reports of BTM BiMU Bandar Lampung is presented in this paper. Accounting principles related to the presentation of financial statements in accordance with PSAK 101 concerning sharia financial statements and recognition, measurement, presentation, and disclosure of murabahah transactions based on PSAK 102 concerning mudharabah are the subject of the study. KSPPS BTM Bimu Bandar Lampung City is the target of the study. The qualitative methodology and primary data used in this study were obtained from BTM BiMu. The results of the study indicate that KSPPS BTM Bimu has not implemented accounting procedures in accordance with sharia PSAK.

The practice of early marriage persists as a significant societal controversy. Early marriage frequently results in adverse consequences for both the individuals involved and the children subsequently born. Children originating from such unions exhibit an elevated risk of encountering health and developmental challenges, which serve as principal indicators of child well-being. This research endeavors to analyze early marriage and its implications for child welfare through the lens of Family Law. The study aims to contribute novel insights and augment intellectual discourse concerning early marriage and its effects on child welfare. Furthermore, this research ascertains the congruence between the practice of early marriage and the principles of Islamic Sharia pertaining to child welfare. The methodology employed is empirical juridical research utilizing a qualitative approach, incorporating in-depth interviews conducted within the Jambi Luar Kota District. Data collection involved primary and secondary sources, gathered via observation, interviews, and documentation techniques. The study yielded three primary findings: (1) Influential factors contributing to early marriage in the Jambi Luar Kota District encompass: pregnancies compelling marriage, the educational backgrounds of the individuals entering early marriage and their respective parents, personal volition or familial influence and economic circumstances. (2) The repercussions of early marriage within the Jambi Luar Kota District for children include heightened vulnerability to diverse health and social issues, low birth weight, birth-related injuries, growth and developmental impediments such as stunting, and inadequate parental attention leading to hindered cognitive development. (3) From the perspective of Islamic family law, the principles of maqashid sharia demonstrate substantial relevance to child welfare. An ideal marriage necessitates physical, mental, and social preparedness, predicated on the virtuous intention of establishing a family characterized by tranquility (sakinah), affection (mawaddah), and compassion (rahmah). 

PT Bank Syariah's use of mudharabah concepts in Islamic accounting is examined in this paper. An agreement for profit sharing between the fund manager (mudharib) and the fund owner (shahibul maal) is known as mudharabah. The purpose of this research is to investigate how well mudharabah concepts align with the National Sharia Council's Fatwa and PSAK No. 105. The results show that PT Bank Syariah has applied mudharabah accounting principles in accordance with PSAK 105 in measuring, recognizing, presenting, and disclosing mudharabah financing transactions. However, the implementation of mudharabah pillars and conditions has not fully complied with the Fatwa of the National Sharia Council. Transaction recording uses the completion date method and cash recognition. Mudharabah investments are presented at their carrying value. Nevertheless, the portion of mudharabah financing is still smaller compared to murabahah contracts. This study concludes that PT Bank Syariah needs to improve the conformity of mudharabah principles with the Fatwa of the National Sharia Council.

Money in the Islamic perspective is understood as a medium of exchange and unit of account that must have real value and be used in productive and fair economic activities. In the theory of demand for money, Islamic economics has three main approaches. The mainstream school adopts the general principles of conventional theory with adjustments to sharia values, such as the prohibition of usury and the requirement for transactions based on real assets. The Iqtisaduna school, emphasizes the relationship between the monetary system and the Islamic social structure based on the values of justice and individual responsibility. Meanwhile, the alternative school criticizes the fiat monetary system and offers a concept based on intrinsically valuable money such as the dinar and dirham. The three schools also provide different views on the concept of money in circulation, ranging from an adjusted conventional monetary policy approach to a model that rejects a paper money system without asset support. This study provides a clear conceptual mapping of the differences and contributions of each school to the development of the theory of demand for money and money circulation management in the Islamic economic system.