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This study aims to analyze the effectiveness of murabahah financing distribution on net profit growth at Bank BJB Syariah Lippo Cikarang Branch Office (KCP). The method used in this study is a descriptive qualitative method with a case study approach. Data were obtained through in-depth interviews with internal bank parties, direct observation, and documentation of financial reports and murabahah financing data from previous years. The results of the study indicate that murabahah financing distribution at Bank BJB Syariah KCP Lippo Cikarang has a significant contribution to increasing net profit, especially because of the characteristics of murabahah which provides a fixed profit margin for the bank. However, financing effectiveness is also influenced by external factors such as macroeconomic conditions, people's purchasing power, and the bank's ability to analyze financing risks. Overall, the strategy of murabahah financing distribution that is right on target and good risk management has been proven to be able to increase bank profitability. This study is expected to be a reference for management in improving the quality of financing distribution and financial management based on sharia principles.

Pegadaian Syariah plays an important role in strengthening the people's economy through the provision of financial services in accordance with Sharia principles. This study aims to analyze the pricing and distribution strategies of Pegadaian Syariah products and their impact on the economic growth of the community. The research method uses a qualitative approach based on literature studies and secondary data analysis. The results of the study show that Pegadaian's Sharia pricing strategy pays attention to the principles of justice and affordability, while product distribution is carried out through service digitalization, expansion of branch office networks, and strategic partnerships. The use of these two strategies has proven effective in increasing the accessibility of Pegadaian Syariah services, accelerating financial inclusion, and encouraging the growth and empowerment of micro, small, and medium economies based on Sharia.  

Competition within Indonesia's banking landscape, specifically at BSI KCP Purwokerto Karangkobar, necessitates flexible strategies to stay relevant. This research assesses how the utilization of SERVO (Strategy, Environment, Resources, Value, Organization) analysis impacts the performance of the firm. Employing qualitative descriptive techniques, information was gathered through comprehensive interviews, observations, and document reviews. Results reveal that strategies focusing on digital advancement, community engagement, and operational effectiveness are vital components. Cooperation among departments, particularly between gold services and microfinance, fosters social bonds and enhances transparency. The teller and security teams uphold service excellence through the consistent application of Standard Operating Procedures. The SERVO framework has shown to be effective in merging digital advancements with sharia principles within company operations, which enhances customer satisfaction and boosts competitiveness. Proactive modifications in response to evolving customer demands are essential for enhancing institutional effectiveness.

This study aims to analyze the competitive advantage strategy of Islamic Banks using the Porter's Five Forces approach, which is used to understand the competitive position of Islamic Banks in facing the dynamics of the financial industry that continues to grow. This study includes qualitative research methods with the approach of Field research and Library research, which are supported by interviews or observations as the main data collection techniques. The results of the study indicate that the Threat of New Entrants BSI Karang Kobar is aware of the threat of new entrants and faces internal challenges, especially in the marketing aspect which is still low. Customer strength is shown through the influence of satisfaction with products and employee behavior on loyalty, especially on flagship products such as KPR, gold installments, and micro financing. Supplier strength shows that there is a great opportunity for suppliers to establish partnerships with Islamic financial institutions. The threat of substitute products has not been found directly, but digital transformation to the Byond By BSI platform is a concern. In industrial competition, BSI Karang Kobar admits that it still faces challenges, such as limited economies of scale compared to conventional banks. Thus, the application of sharia principles in the formulation of business strategies allows Islamic banks to build customer loyalty and create sustainable competitive advantages. Porter's Five Forces approach has proven to be relevant and effective in helping Islamic banks formulate adaptive and valuable strategies in facing competition in the modern financial industry.

This study aims to analyze the legal protection of customers within the Islamic banking system in Indonesia, both normatively and practically. In Islamic economic principles, customer protection is not merely a legal obligation, but a moral and religious responsibility rooted in the values of maqāṣid al-sharī‘ah, particularly in ensuring justice (al-‘adl), trust (tsiqah), and protection of wealth (ḥifẓ al-māl). This research applies a qualitative-descriptive approach through literature review and normative juridical analysis of statutory regulations, DSN-MUI fatwas, and relevant Islamic legal doctrines. The findings indicate that although legal frameworks such as Law No. 21 of 2008, DSN-MUI fatwas, and OJK regulations offer a substantial basis for customer protection, implementation faces several challenges. These include information asymmetry between banks and customers, low Islamic financial literacy, insufficient monitoring of standard contracts, and limited access to Sharia-based dispute resolution mechanisms. Therefore, the study recommends reformulating contract structures, strengthening the role of the Sharia Supervisory Board (DPS), and enhancing public education regarding their rights as Islamic banking customers. Legal protection must be both formally legal and ethically grounded in Islamic justice.

This study employs a qualitative method with a literature review approach to examine how the optimization of marketing skills contributes to enhancing customer loyalty in Islamic banking. Based on a review of various national journals and theoretical references, it was found that personal selling skills, interpersonal communication, understanding of sharia-compliant products, and the ability to build long-term relationships with customers play a significant role in maintaining loyalty. Amidst the competition between digital and conventional banking, Islamic banks are required to prioritize service values aligned with sharia principles and optimize human resource capabilities in delivering educational, solution-oriented, and consistent approaches. Effective marketing skills not only create a positive customer experience but also enhance trust in Islamic financial institutions.

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.

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.

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.

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.

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.

This study aims to determine the pedagogical competence of teachers in class VII MTs Muhammadiyah Al Fatah Nangahale and to determine student learning motivation in class VII MTs Muhammadiyah Al Fatah Nangahale. By using descriptive qualitative. Primary data from this study came from subject teachers, head of Madrasah, students. Meanwhile, secondary data using supporting documents of this research are learning tools, profiles, vision and mission. The data collection techniques used are interviews, observation and documentation. To analyse the data, researchers carried out activities in data analysis, namely data reduction, data presentation, and conclusion drawing.The results of this study indicate that pedagogic competence in the category is quite good, namely the competence of mastering the characteristics of students and curriculum development competencies, communication competencies with students while pedagogic competence in the category is lacking, namely the competence of mastering learning theory and the principles of educational learning, the competence of educational learning activities, the competence of developing the potential of students, as well as the competence of assessment and evaluation and student learning motivation at MTs Muhammadiyah Al Fatah Nnagahale can be said to be still low.

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.

This research discusses the application of Islamic economic principles during the leadership of Al-Khulafa' Al-Rasyidin, namely Abu Bakar Ash-Shiddiq, Umar bin Khattab, Uthman bin Affan, and Ali bin Abi Talib. The focus of the study lies on the application of sharia values such as justice, honesty, zakat, and wealth distribution in economic policy and governance. The study found that the caliphs consistently implemented Islamic economic principles in state financial management, zakat collection and distribution, market supervision, and protection of property rights. Such implementation proved the effectiveness of the Islamic economic system in creating social justice and public welfare. The application of Islamic economic principles in financial management has an important role because it provides a strong ethical and moral basis, supports the creation of a sustainable economy, and emphasizes justice in the distribution of wealth in society. These principles serve as guidelines for individuals to manage their finances wisely so as to bring benefits not only to themselves, but also to their social environment. By applying these values, wealth inequality can be prevented and a stable and fair economic system can be built. Islamic economics also emphasizes the importance of transparency and honesty in every financial transaction. By avoiding unethical practices such as usury and excessive speculation, individuals can maintain integrity and create a financial system that is aligned with moral values. In addition, Islamic economic principles contain a high value of social responsibility, reflected in the teachings on Zakat, Infaq, and Sadaqah which encourage individuals to participate in social development and help those in need. Therefore, managing personal finances based on these principles not only ensures individual financial sustainability, but also has a positive impact on the well-being of society at large.

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.

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.