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Mahr in Islamic marriage plays a significant role as a symbol of commitment, respect, and protection of women's rights. This study aims to analyze the urgency of mahr in Islamic marriage, from the perspectives of Islamic law, the responsibilities of men, and the protection of women. Using a literature review approach, this research explores relevant literature on mahr in the context of Islamic law, hadith, and the views of scholars regarding the meaning and purpose of mahr. The results show that mahr is not only a financial obligation but also a deep form of respect and commitment between partners. However, in contemporary social practices, there are deviations in the understanding of mahr, which is often viewed as a status symbol or materialistic transaction. This study concludes that to maintain the values of Islam in marriage, the understanding of mahr must return to the essence taught by Islam, which is as a form of responsibility, simplicity, and respect for women.

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 study uses a qualitative method by analyzing 15 relevant journals to examine the optimization of productive waqf in the development of Islamic microeconomics. Productive waqf has great potential as an instrument for empowering the people's economy, especially in supporting the sharia-based micro and small business sector. This study found that the use of waqf productively can create economic sustainability through the management of waqf assets for productive activities such as agriculture, trade, and microfinance services. Through good governance strategies, transparency, and adequate regulatory support, productive waqf has been proven to increase community income, create jobs, and reduce economic inequality. In addition, collaboration between professional nadzir and Islamic financial institutions is the key to success in implementing productive waqf. The main obstacles faced include low waqf literacy in the community and limited innovation in managing waqf assets. Therefore, synergy is needed between the government, Islamic financial institutions, and the community to encourage the maximum use of productive waqf in supporting an inclusive and sustainable Islamic microeconomics.

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.

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.

A strong entrepreneurial sector plays a crucial role in a country's economic growth. Entrepreneurship not only contributes to creating jobs, but also increases productivity and encourages innovation. Therefore, it is very strategic to foster interest in entrepreneurship, especially among students and the younger generation. There are several factors that influence interest in entrepreneurship among students, one of these factors is business capital and motivation. The aim of this research is to find out whether there is an influence of business capital and motivation on interest in entrepreneurship among students of the Sharia Economics Study Program at Island Sulthan Thaha Saifuddin University, Jambi. The method used in this research is a quantitative method. The research sample consisted of 96 students using a sampling technique, namely Purposive Sampling. The results of this research show that both variables have a positive and significant effect on interest in entrepreneurship among students in the sharia economics study program. Simultaneously, the business capital and motivation variables have a significant influence on the entrepreneurial interest variable. The R Square value is 0.561 or 56.1%, which means that 56.1% of changes in the dependent variable can be explained by the independent variable, while the remaining 43.9% is influenced by other variables not included in this research. The Adjusted R Square value = 0.551 shows that after adjustment, this model still has good abilities in explaining the dependent variable. Apart from that, the R value = 0.749 shows a strong relationship between the independent variable and the dependent variable. The Islamic economic view of entrepreneurship is one of the noble recommendations for humans in working.

This study aims to evaluate the sharia financial service strategy of Bank Syariah Indonesia (BSI) Banjarnegara Branch through the VRIO and PEST approaches, in order to identify internal advantages and external dynamics that affect the competitiveness of the institution. Using a qualitative-descriptive method, this study reveals that BSI Banjarnegara has a sustainable competitive advantage through sharia-based products that are difficult to imitate, a wide community network, and a personal service approach. In addition, the results of the PEST analysis show that political support, stable economic conditions, and the level of community religiosity are great opportunities for the growth of sharia finance in the region, although the level of digital technology adoption is still a challenge. The strategy of strengthening digitalization, education of sharia financial literacy, and product innovation such as Cicil Emas are the main keys in responding to market challenges and increasing financial inclusion. Thus, the results of this study provide a strategic direction for the development of sustainable and adaptive sharia services to changes in the business environment.    

This paper aims to explore the thoughts of the concept of maqasid shari'ah of Ibn Ashur and its urgency as a basis for conducting ijtihad in the contemporary era. This study uses a library research method with a descriptive and interpretive analysis approach. This study found that Ibn Ashur in the context of understanding maqasid shari'ah offers two methodologies, the first with a text analysis approach and the second by analyzing legal motives. While in the context of ijtihad Ibn Ashur offers five key items that must be understood by a mujtahid, the first is to understand the lafaz in terms of language use and sharia. The second is to make a legal analogy that does not have explicit evidence. The third is to respond to new laws, the fourth is to analyze evidence that appears to be contrasting in terms of zohir and the fifth is ta'abbudi.    

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.

This study aims to examine the influence of Islamic Corporate Governance on the performance of Maqasid Shariah in Islamic Commercial Banks in Indonesia. The performance of Maqasid Shariah is measured using the Maqasid Shariah Index, which consists of three main dimensions: educating individuals, establishing justice, and promoting public interest. The independent variables in this study include components of Islamic Corporate Governance, namely the Board of Commissioners, the Sharia Supervisory Board, and Independent Commissioners. Firm size and firm age are employed as control variables. The study uses a sample of Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) during the period of 2021–2023, with a total of 33 data observations. Data analysis was conducted using panel data regression with the Stata 17 application. The results indicate that the Board of Commissioners and Independent Commissioners do not have a significant effect on Maqasid Shariah performance, while the Sharia Supervisory Board has a significant negative effect on the Maqasid Shariah performance of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK).

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.

Islamic Micro Finance (IMF) has an important role in supporting the Sustainable Development Goals (SDGs) in Indonesia by providing inclusive financial access based on sharia. This study aims to analyze how the IMF contributes to poverty alleviation (SDG 1), increasing financial inclusion (SDG 9), reducing economic inequality (SDG 10), promoting sustainable economic growth (SDG 8) and improving financial education and awareness (SDG 4). The research method used is a qualitative descriptive approach with literature analysis and case studies from several sharia microfinance institutions in Indonesia. The research results show that the IMF through instruments such as qardhul hasan, mudharabah, musyarakah, and ZISWAF is able to provide financial solutions for poor community groups and micro businesses. In addition, the digitalization of sharia financial services further increases the IMF's reach in supporting financial inclusion. However, there are challenges that still need to be overcome, such as limited capital, low sharia financial literacy, and regulations that are not yet optimal. Therefore, strengthening regulations, sharia financial education and Islamic financial technology innovation are key strategies for optimizing the IMF's role in achieving the SDGs in Indonesia. This study provides an original contribution by highlighting the strategic role of Islamic Micro Finance in achieving SDGs in Indonesia through a sharia-based approach. The added value of this study lies in the integration between Islamic financial instruments and sustainable development goals, as well as the importance of digital innovation and financial education in the local context.

This study aims to analyze the implementation of sanctions against wealthy customers who delay payments in the perspective of DSN-MUI Fatwa No. 17/DSN-MUI/IX/2000. The study was conducted at PT. BPRS Alwashliyah Gunung Krakatau Medan with a normative and empirical legal approach. The results of the study indicate that the application of sanctions against customers who delay payments is an effort by banks to maintain the smoothness of the financing system. The application of the DSN-MUI fatwa provides a legal basis for Islamic banks in imposing sanctions on wealthy customers who neglect to fulfill their obligations. This fatwa also strengthens the position of banks in the Indonesian civil law system.

In recent decades, the development of Islamic business has experienced significant progress, with an emphasis on sharia principles as the foundation of operations. In this context, Human Resource Management (HRM) plays a very strategic role in shaping Islamic work culture, improving employee performance, and ensuring compliance with sharia principles. This study aims to analyze the role of HRM in Islamic business.The results show that effective HRM in the context of Islamic business involves several aspects, such as recruitment and selection processes based on Islamic values, training that unites professional competence with spirituality, implementation of a fair and sharia-compliant compensation system, and performance management based on the principles of justice and trust. Although there are challenges, such as limited human resources who understand sharia principles, these challenges can be overcome through HR development strategies and an inclusive organizational culture. The findings of this study make an important contribution to the development of HRM policies and practices that are not only efficient, but also ethical and in accordance with Islamic teachings.

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.

One of the human rights protected by several national and international legal instruments is freedom of opinion. In a democratic country like Indonesia, it is protected under Article 28e Paragraph (2) and (3) of the 1945 Constitution and Article 19 of the Universal Declaration of Human Rights. However, in Islam, freedom of opinion is not absolute, meaning that it has a basis based on Sharia principles to uphold the common good. This study uses a qualitative literary analysis method in conjunction with a descriptive-analytical approach with relevant aspects of Islamic law and national regulations. According to the results of the study, Islam encourages behavior that is consistent with the law and does not conflict with Sharia principles, such as not requiring slander, hoaxes, or division. As stated in positive legal regulations, the state also has an obligation to maintain harmony between individual rights and public welfare. Therefore, it is necessary to align Sharia law and the right to freedom of opinion to create a democratic society that still respects religious norms.

In the current digital era, technological advances have brought considerable changes, which can be seen in the way individuals gather information, interact, and play an active role in social life. The concept of citizenship is no longer limited to the physical world, but has expanded to the digital. In the digital sphere, everyone has rights and obligations, including maintaining communication ethics, protecting personal privacy and others, and taking part in more positive activities. As in the Islamic view, in the digital world, people must always participate and be based on sharia principles, such as honesty, responsibility, and respect for the rights of others. This study aims to examine the role of digital citizenship in the perspective of Islamic law, which uses a qualitative approach and normative analysis. The results of this study also show that there are several aspects that are influential in the digital era such as the importance of protecting personal data as part of the main objective of sharia, maintaining communication ethics by prioritizing the principles of politeness and honesty, and preventing the spread of hoax information. Islam also strongly emphasizes the importance of hate speech and bullying among virtual communities. In addition, freedom of expression in the digital sphere must be accompanied by moral responsibility to anticipate conflicts.With this understanding, Muslims are expected to contribute to creating a digital space that is safer, healthier, harmonious, and in accordance with sharia teachings

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.

Citizenship education from an Islamic perspective plays a significant part in shaping students' character and social mindfulness. By coordination sharia values such as equity, tolerance, and social duty into the educational programs, it is anticipated to make a era that's not as it were scholastically cleverly but too ethically upright. This think about points to analyze how sharia values can be actualized in citizenship instruction and their affect on shaping a harmonious national identify. This investigate employs a qualitative strategy with a descriptive-analytical approach. Information were collected through in-depth interviews, participatory perceptions, and record investigation of instructive approaches and relevant educating materials. The research subjects include teachers, students, and stakeholders included within the usage of an Islamic values-based educational programs. Information investigation takes after the Miles and Huberman demonstrate, which comprises of information reduction, information introduction, and conclusion drawing. The comes about show that sharia-based citizenship instruction can reinforce national personality and foster a more concordant and capable society. The integration of sharia values into the educational programs moreover upgrades students' mindfulness of their rights and duties as citizens based on Islamic morals. In this manner, a systematic effort is required to create a significant and feasible educational programs, in conjunction with back from different partners to guarantee the compelling execution of sharia values in citizenship education.