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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 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.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

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.

This community service aims to increase the use of social media as a marketing and sales tool by FWEO Women MSMEs in Watesprojo Village, Mojokerto, through a human resource management approach. Initial situation analysis identified low utilization of digital platforms due to limited knowledge and skills. The Participatory Action Research (PAR) method or in human resource management is called participatory management which is implemented by involving FWEO Women in planning, intensive training on content creation, account management, and online marketing strategies, as well as ongoing mentoring. The results showed a significant increase in participant understanding and skills, the formation of collective social media accounts, and the development of collaboration between MSMEs. The emergence of local social media management groups and local leaders indicates internalization of knowledge and sustainability initiatives, in line with Social Cognitive Theory and transformational leadership. The conclusion confirms that the integration of human resource management principles in technology-based community empowerment is crucial for sustainable adoption and positive impact, recommending a comprehensive approach that focuses on holistic capacity development and the formation of community support structures.

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.

The urgency of consumer protection in Sharia-compliant transactions has become increasingly prominent alongside the growth of the halal industry and rising public awareness of transactional justice based on Islamic principles. This study aims to formulate the theoretical and normative construction of consumer protection within the framework of Islamic law and to assess its compatibility with Indonesia’s positive legal system. Employing a normative juridical approach combined with a descriptive-analytical method, this research explores primary legal sources including Qur’anic verses, the hadiths of Prophet Muhammad (PBUH), and scholarly opinions found in classical and contemporary fiqh al-mu‘āmalāt literature, as well as secondary legal sources such as Law Number 8 of 1999 on Consumer Protection, fatwas of the National Sharia Council (DSN-MUI), and relevant academic literature. The analysis is conducted through content analysis to extract the values of justice, transparency, and balance of rights and obligations within contractual mechanisms. This study finds that core principles such as truthfulness (ṣidq), disclosure (bayān), and justice (‘adālah) constitute the essential foundation of consumer protection in the Islamic legal perspective. The prohibition of gharar (uncertainty), riba (usury), and tadlīs (fraudulent misrepresentation) is not merely a moral injunction but an integral safeguard mechanism for consumer rights. Furthermore, the institutional presence of supervisory bodies such as DSN-MUI and Sharia certification mechanisms has proven to be strategic, though they continue to face challenges in implementation, socialization, and consumer literacy. The findings also indicate a substantial opportunity for harmonizing Islamic legal principles with the national legal system within the framework of maqāṣid al-sharī‘ah. Therefore, this study recommends strengthening sectoral regulations based on Sharia principles, integrating fatwas into positive legal norms, and enhancing educational capacity for both business actors and consumers in order to realize ethical, equitable, and sustainable transactions.

The aim of this research is to show how to maintain the existence of the sharia accounting profession in the era of industrial revolution 5.0 in Indonesia. The research method is qualitative with the type of literature study. The results of the research are that strategies for maintaining the existence of the sharia accounting profession in the era of the industrial revolution 5.0 in Indonesia can still be maintained in various ways, namely: (1) Designing assignments that are non-routine and unstructured, where the performance of judgment and wisdom really requires a mindset. humans and special skills that can only be done by humans and cannot be done by technology such as robots or other technological tools; (2) Using Technical Skills and Ethics (TEQ) by understanding relevant technology and acting with ethics and a sense of responsibility not only to stakeholders in the world but to Allah SWT in the afterlife; (3) The duties of sharia accountants as supervisors of sharia-based industries provide great opportunities for sharia accountants to maintain their existence (4). There is no need to worry about the impending threat of industrial revolution 5.0 in the sharia accounting profession because technological developments cannot be prevented. However, what must be done is to adapt and improve the quality of accounting education by providing services both virtual and conventional and (5) Technology will never be able to replace the role of ethics and Islamic religious values ​​and principles in business concepts or transactions based on Islamic sharia.

The purpose of this study is to assess how the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) has improved the quality of financial statements of businesses in Lakarsantri Sub-district. Using a survey-based quantitative research methodology, information was collected from 40 MSME respondents through questionnaires. Partial Least Square (PLS) analysis was conducted on the data using WarpPLS software version 8.0. The results show that the implementation of SAK EMKM significantly improves the readability, consistency, accuracy, and conformity with accounting standards of MSME financial statements. The results suggest that the application of correct accounting principles can improve the financial transparency and accountability of MSMEs by having a favorable impact on the quality of their financial statements. This study also shows that to support MSMEs' access to financial resources and foster sustainable local economic growth, it is necessary to continue promoting the understanding and application of SAK EMKM. This study also provides strong empirical support for the importance of applying sound accounting principles to produce reliable and quality financial statements.

This study examines the transformation of zakat law from a purely textualist Sharia approach to its institutionalization within the framework of the modern state. The research is motivated by the evolving practice of zakat, which is no longer solely based on classical legal texts but is now regulated and managed institutionally by the state to ensure effective and equitable distribution. The aim of this study is to analyze the process and implications of this paradigm shift in zakat law. The research employs a qualitative method through literature review and normative legal analysis of zakat regulations in Indonesia. The main findings indicate that the institutionalization of zakat improves accessibility, transparency, and accountability, while also presenting challenges in maintaining alignment with core Sharia principles. The implications of this research are significant for policymakers and zakat institutions in developing an adaptive and sustainable zakat legal system.

Market monopoly is an economic phenomenon that can have an impact on business competition and public welfare. In Islam, monopoly has certain limitations in accordance with the principles of justice and social welfare. This study aims to analyze Ahmad bin Hanbal's thoughts on market monopoly and examine contemporary cases in Indonesia, namely the 2023 cooking oil monopoly. Using qualitative research methods based on literature studies, this article explores Ahmad bin Hanbal's views on market mechanisms in Islam and how its principles can be applied in the context of a modern economy. The results of the study show that Ahmad bin Hanbal rejects monopolistic practices that are detrimental to society and hinder healthy business competition. A study of the cases of non-subsidized cooking oil in Indonesia shows that the monopolistic practices that occur are contrary to the values of Islamic economic justice. Therefore, stricter regulations and policies oriented towards public welfare are solutions that need to be considered by stakeholders.

This paper focuses on the legal thought of Imam Malik bin Anas through a social historical approach. This study represents a relatively new area in Islamic legal scholarship, and therefore, it has garnered limited attention from academics. Imam Malik is one of the four imams of the Sunni schools of thought, known as ahlu hadits. Throughout his life, he never left the city of Madinah except for the pilgrimage to Mecca. His residence in Madinah, the place where the Prophet lived, greatly supported his ability to address various legal issues, most of which could be resolved through hadith. The environment of Madinah, characterized by relatively simple social problems, also influenced Imam Malik's approach. Although he is recognized as ahlu hadits, he was nonetheless affected by the use of reason in ijtihad due to the social conditions of his time. This is evidenced by his application of principles such as the practices of the people of Madinah (Amal ahli Madinah), the fatwas of the companions (sahabat), qiyas (analogical reasoning), al-maslahah mursalah (public interest), az-zari'ah (preventive measures), and al-'urf (custom) in deriving Islamic law. Like other schools of thought, Imam Malik regarded the Qur'an and hadith as primary sources in legal decision-making.

This study explores the thoughts of Zaid bin Ali on credit transactions within the framework of economic justice in Islam. The research addresses key issues related to fairness, transparency, and ethical considerations in credit transactions, particularly in avoiding exploitation and ensuring mutual benefit. The study aims to analyze Zaid bin Ali’s perspectives on economic justice and their relevance to contemporary Islamic finance. Using a qualitative approach, this research employs library research methods by examining classical Islamic texts and scholarly interpretations. The findings reveal that Zaid bin Ali emphasized fairness in credit transactions by advocating for clear contractual terms, the prohibition of usury (riba), and the importance of ethical responsibility among transacting parties. His views align with the broader Islamic economic principles that seek to promote justice, balance, and social welfare. The study contributes to the discourse on Islamic economic thought by highlighting the relevance of classical Islamic perspectives in addressing modern financial issues. These findings can serve as a foundation for developing fairer and more ethical financial practices in contemporary Islamic banking and finance.

Disparity in wealth distribution is a fundamental problem in the modern economy that causes social injustice and economic inequality. Islam offers a solution through the concept of equitable wealth distribution through the instruments of zakat, infaq, sadaqah, and waqf. This study aims to analyze Abu Ubaid's thoughts on wealth distribution in Islam and explore its relevance as a solution to economic inequality in the contemporary era. This research uses a qualitative method with a literature study approach to Abu Ubaid's work, Kitab Al-Amwal, as well as related literature on Islamic economics and wealth distribution. The results show that Abu Ubaid emphasizes the importance of the state's role in managing public wealth through Baitul Mal to ensure fair and equitable distribution. In addition, he rejects the exploitative accumulation of wealth and asserts that fiscal policy must be flexible for the benefit of the people. Theoretically, this research enriches Islamic economic studies by integrating Abu Ubaid's principles as a guide to fair and sustainable policies. Practically, the results of this study can be a reference for policy makers in designing a social justice-based wealth distribution system that is relevant today. By understanding the concept of wealth distribution according to Abu Ubaid, this research is expected to contribute to the development of a more inclusive and equitable Islamic economy.

This study examines the payment practices for haircut services at the Ma’had Al-Zaytun Barbershop through the lens of al-maslahah theory. Employing a qualitative field‐research design, data were collected via observation, in-depth interviews, and documentation analysis. Findings reveal a centralized payment system handled at the Al-Zaytun Store, accommodating both cash and cashless transactions. Cashless payments are processed by deducting students’ savings or via mobile banking for the general clientele. Classified as ḥājiyyah maslahah, this system facilitates financial record-keeping and offers flexible payment options. It also attains the ḍarūriyyah level by preventing losses and safeguarding the barbershop’s assets. The provision of receipts and precise financial reporting embodies the principles of justice, clarity, honesty, and social welfare. Nevertheless, the absence of a written policy on receipt validity may generate misunderstandings and weaken these principles. Overall, the payment practice aligns with the objectives of maqāṣid al-sharīʿah, particularly the protection of wealth (ḥifẓ al-māl).

The purpose of this community service program is to improve the technical skills of residents of Roworejo Village, Grabag, Purworejo, in the field of motorbike washing and car detailing. Improving technical skills to wash motorbikes and detail vehicles according to professional standards and the application of technology that supports business sustainability through a water recycling system is the main focus of the activity. This activity is carried out by providing theoretical training on basic vehicle detailing techniques, as well as direct practice such as washing, body care, polishing, and the use of detailing tools. Participants are also educated on how to use and maintain a water recycling system when running a business. The results of the activity showed that 78% of participants succeeded in applying the principles of environmentally friendly technology in business practices. In addition, 85% of participants were able to master the basic techniques of washing motorbikes and detailing vehicles according to training standards. It is hoped that this activity will help sustainable village economic development and open up new skills-based business opportunities.

Students at the High School level often face various emotional and psychological challenges, such as academic stress, social pressure, and personal crises, which can negatively affect their mental well-being. To overcome this issue, community service aims to implement Psychological First Aid (PFA) training which provides students with understanding and skills in providing psychological support to colleagues. The focus of this service is to increase awareness of the importance of mental health support in the school environment. The method used involves pretest questionnaires, theory sessions, role plays, group discussions to help students master the basic principles of PFA through real situation simulations and ends with a post test. The results of PKM activities are (1) most participants gained an increased understanding of Psychological First Aid (PFA); (2) Most participants easily practiced Psychological First Aid (PFA) with their friends during role play sessions. The conclusions from this service are (1) increasing the knowledge and skills of female students at SMA Negeri 3 Sentani in applying Psychological First Aid (PFA) to their peers; (2) Collaboration between FIK UNCEN and SMA Negeri 3 Sentani; (3) carrying out community service activities as a lecturer's academic obligation.

Suboptimal waste management in Kalijoso Village, Secang District, Magelang Regency, is a critical issue that impacts environmental sustainability and public health. The inefficiency of conventional waste disposal methods has led to increased waste accumulation, soil and water pollution, and the spread of diseases, which has significant consequences for local communities. To address these challenges, the local government and community organizations have embraced the principles of the 3R (Reduce, Reuse, Recycle) through a transformation of traditional waste disposal sites (TPS) into 3R TPS. The new approach focuses on sustainable waste management practices that reduce the amount of waste sent to landfills. One of the key strategies implemented is educational outreach to raise awareness about the importance of waste segregation and recycling. Additionally, training programs have been conducted to teach the community how to process organic waste, particularly through the cultivation of maggots using Black Soldier Fly (BSF) larvae. This method not only helps reduce the volume of organic waste but also provides a practical solution for transforming waste into valuable resources. The maggots cultivated during the demonstration are used as animal feed, which creates a sustainable circular economy within the community. Furthermore, composting organic waste results in high-quality compost that supports local agricultural activities. This has added economic value by reducing the need for chemical fertilizers, while simultaneously improving soil health. The role of the Salakan Hamlet Youth Organization has been instrumental in this initiative. They have successfully managed a waste bank, providing an organized and systematic approach to waste collection and recycling. This initiative has fostered a sense of community responsibility and has not only improved waste management practices but also contributed to the overall economic development of the village.

This study aims to measure the financial performance of the Regional Financial and Asset Management Agency (BPKAD) of Lamongan Regency in 2019–2023 based on the Value for Money concept which includes the principles of economy, efficiency, and effectiveness. The method used is descriptive qualitative with a case study approach, collecting primary data through interviews and observations and secondary data from the Budget Realization Report (LRA) and other supporting documents. The results of the ratio analysis show that the management of regional spending during this period is classified as economical with an average ratio of 93.61%, and balanced efficient with an average efficiency ratio of 100.70%. However, the effectiveness of regional revenue is still fluctuating and mostly ineffective, mainly due to the low realization of revenue from taxes, levies, and grants. The implications of this study emphasize the need to increase the utilization of regional potential and revenue management so that financial targets can be achieved optimally, so that public services and regional development can run more effectively and sustainably.