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According to current trends, there is a need for Islamic banks both in quantity and quality. Customers will think about and choose Islamic banks more often as quality improves. The quality of Islamic banks can be improved by looking at their performance and sustainability capabilities which are influenced by the quality of funding or investment. This sharia bank, which was founded by considering these two types of financing, uses sharia banking as its financing fund distribution product. These banks finance transactions with the aim of making money. based on the results of collaborative projects implemented based on musyarakah agreements and profit sharing principles. Musyarakah financing is a collaborative effort between capital owners to run a particular business in accordance with sharia principles, with both parties participating in the success of the business. parties according to predetermined ratios, and losses are allocated according to capital advice. In the financial industry, bank performance is one of the main indicators of health. One method for evaluating bank operations is to use metrics to measure profitability, which is usually called ROA or profit assets. ROA is a capability metric; a business makes money by using all its resources and skills. A bank will make more money and have a better asset utilization position if its return on assets (ROA) is higher. In other words, ROA can show how effectively managers allocate resources to generate profits.

Restructuring is a step in overcoming financing problems that arise because debtors experience difficulties in fulfilling their obligations, which is known as default. The government, through the Financial Services Authority, asks banking institutions to identify debtors and provide financing restructuring policies with the aim of providing relief to the public, especially debtors, in financing payments. This research aims to find out how restructuring is implemented as an effort to manage problematic financing at KB Bank Syariah KC Surabaya. The research method used is a descriptive qualitative approach in the nature of library research, namely by using books and literature related to this research. The results of this research are that implementing restructuring of problematic financing in banks will benefit in the form of reducing Non-Performing Finance (NPF), which will ultimately have a positive impact on the overall health of the bank. Apart from that, from an economic perspective, the Bank will receive installment payments from debtors in accordance with the restructuring agreement that has been agreed between the bank and the debtor. The success of implementing financing restructuring depends on the intention and willingness of both parties, namely the debtor and financing, to work together in resolving financing problems that arise.  

Mudharabah contracts are the main type of choice that people are interested in for sharia financing. Mudarabah is an agreement in which an item is sold at cost price plus profit, with the seller obliged to transparently disclose the purchase amount to the buyer, including the profit margin received. This research uses the Literature Review method, namely comparing and analyzing theories that are relevant to the research problem being faced. The aim of the research is to analyze further how the profit sharing ratio is distributed in mudharabah contracts, as well as analyze what sharia principles are applied during the mudharabah agreement process so that there are no misperceptions when the contract is agreed to take place. Of the research can provide information regarding the mechanism for distributing the ratio for the proceeds of mudharabah contracts and are expected to be able to apply sharia principles at the time of the contract.

Innovation in sharia-based financial technology (sharia fintech) provides solutions to challenges in the microfinance sector, especially for micro, small, and medium enterprises (MSMEs) who have difficulty accessing conventional financial services. This study aims to analyze the role of sharia fintech in microfinance and its impact on economic empowerment. The method used is a qualitative descriptive analysis through literature studies, which includes a review of sharia fintech platforms operating in Indonesia. The results of the study show that sharia fintech has succeeded in providing easier and more transparent access to financing for MSMEs with the principle of risk sharing, which supports financial inclusion. Sharia fintech also increases the competitiveness of MSMEs and encourages economic growth. However, challenges related to regulation, financial literacy, and data security still need to be overcome to maximize the potential of sharia fintech. This study concludes that sharia fintech is an effective digital solution in supporting economic empowerment in Indonesia.

There are various types of financing in Islamic banking or financial institutions, one of which is mudharabah financing. This financing is a cooperation agreement between the capital owner (shohibul mal) and the fund manager (mudharib) for a business, where the profit is shared according to the agreed percentage based on the profit obtained. Mudharabah financing is closely related to UMKM, where UMKM owners, especially housewives, play an important role in managing family finances. This study aims to examine what are the challenges for UMKM in using the mudharabah contract and what are the advantages of using the mudharabah contract. The method used in this study is qualitative research with a descriptive approach, as well as descriptive data analysis through literature studies from scientific journals and books. The results of this study indicate that mudharabah financing can help the community in improving UMKM.

There are various types of financing in Islamic banking or financial institutions, one of which is mudharabah financing. This financing is a cooperation agreement between the capital owner (shohibul mal) and the fund manager (mudharib) for a business, where the profit is shared according to the agreed percentage based on the profit obtained. Mudharabah financing is closely related to UMKM, where UMKM owners, especially housewives, play an important role in managing family finances. This study aims to examine what are the challenges for UMKM in using the mudharabah contract and what are the advantages of using the mudharabah contract. The method used in this study is qualitative research with a descriptive approach, as well as descriptive data analysis through literature studies from scientific journals and books. The results of this study indicate that mudharabah financing can help the community in improving UMKM.

Tax revenue from this sector is not small, so the government must optimize its services and also be able to provide stimulus to the community so that they are willing to pay taxes, because with the high tax revenue from this sector, financing for regional development will be able to be carried out properly. This research aims to determine the influence of taxpayer income, service quality and understanding of tax literacy in Keboledan Village. This research is with a quantitative descriptive approach. Data analysis technique with multiple linear regression analysis. The population in this study is all taxpayers in Keboledan Village of 2.39 people. The sampling technique in this study used the Slovin formula with a margin of error of 5% obtained by 343 respondents. The results of this study obtained a t-value of 4,115>1,967 and a significance value of 0.000<0.05, which means that taxpayer income has a positive and significant effect on the compliance of land and building tax taxpayers in Keboledan Village. The quality of service has a t calculation of 4,434>1,967 and a significance value of 0.000<0.05 which means that the quality of service has a positive and significant effect on the compliance of land and building taxpayers in Keboledan Village. The understanding of tax literacy has a t count of 8,131>1,967 and a significance value of 0.000<0.05 which means that the understanding of tax literacy has a positive and significant effect on the compliance of land and building taxpayers in Keboledan Village. It is believed that taxpayer income, service quality and tax literacy understanding together affect land and building tax compliance in Keboledan Village.

Micro, small and medium enterprises (MSMEs) are facing huge challenges in adapting and surviving after the Covid-19 pandemic. The role of government is key in providing support and appropriate policies to help MSMEs. This study examines the role of the Yogyakarta government in facilitating the post-pandemic adjustment of MSMEs and analyzes various factors that affect MSME survival. These factors include the decline in MSME income and how the government's role can help increase it, limited resources and access to financing, innovation in business, and community and government support. Through literature studies and interviews with MSME actors, this research concludes that with the right support, MSMEs can overcome post-pandemic challenges and grow sustainably.

Rural and Urban Land and Building Tax is one of the main sources of State revenue for development financing. In the implementation of PBB-P2 collection, there are still many people who are not aware of the rights and obligations in paying taxes, this is due to the fact that there is still very low public awareness and knowledge in paying taxes. Public awareness as taxpayers in paying taxes will increase if there is an understanding of taxes in society. This research is an empirical legal research where data is obtained directly from the research location. Two types and sources of data are used, namely: primary data and secondary data. The data collection technique uses interview guidelines and literature/journal studies. The results of this study show that: (1). Taxpayer income in Fatululi Village is still very low in taxpayer awareness, economic conditions and the influence of Covid-19. (2). The government's countermeasures are still lacking in socialization or counseling to the taxpayer community. Suggestions need to be further increased socialization or counseling to the public about understanding paying PBB and need to be emphasized the existing tax sanctions.

This research aims to analyze how to implement the principles of Islamic accounting in an effort to avoid usury practices in borrowing and lending transactions in financial institutions. In the world of Islamic finance, it is explained that usury is not permitted because it is something that is forbidden in Islam. This type of research uses a descriptive qualitative approach with a case study methodology on several Islamic financial institutions in Indonesia. Data was collected through interviews, observations, and document analysis. Research findings indicate that the proper and accurate application of Islamic accounting principles can ensure that borrowing and lending transactions conducted within Islamic financial institutions are free from usury practices. Islamic financial institutions tend to implement financing schemes such as murabaha, mudarabah, and musharakah. Furthermore, transparent financial reports that comply with Islamic principles are also key to avoiding usury practices. This research also identifies several challenges faced by Islamic financial institutions in implementing Islamic accounting principles, including the lack of human resources with competent understanding in this field. 

Regional cooperation agreements are not something new, these regional cooperation agreements have a positive impact in improving people's welfare which makes this cooperation based on considerations of efficiency and effectiveness of public services that are mutually beneficial. In practice, there are problems that often arise in regional cooperation agreements. In this research, we want to examine in more depth the flow of implementing regional cooperation agreements and also want to examine what factors cause the failure or non-performance of a regional cooperation agreement with the Sumenep Regency Government. The results of this research are that the stages in regional cooperation agreements are regulated in Minister of Home Affairs Regulation No. 22 of 2020 article 6. And the problems that often arise are 1) The cooperation agreement that will be carried out is not accompanied by a draft of a mutual agreement between the regent and the leadership of the party that will collaborate. 2) Most of the articles on rights and obligations as well as financing have not found common ground so that the draft text of the cooperation agreement that has been discussed has not yet been signed. 3) The draft cooperation agreement that was prepared several times is not in accordance with the Minister of Home Affairs Regulation on Procedures for Regional Cooperation with Other Regions and Regional Cooperation with Third Parties.

One of the areas worked on in school-based management is financing management. Good financing management is necessary because it is believed that with efficient and effective school financial management, errors, leakages, and variations in the use of funds from the original plan and goals will be avoided. Schools are empowered to assess their own needs through school-based financing management, which transfers control over budget allocation and use to schools. To completely reduce dependence on government funding, schools are also allowed to engage in income-generating activities. Financing management needs to be carried out carefully, diligently, and comply with relevant regulations when implementing school-based management. The preparation of school revenue and expenditure budget plans (RAPBS) as well as various forms and sources of school funding are all included in the idea of school-based financing management.

This research aims to analyze the influence of financial literacy on decisions to use sharia pawnshop products. Financial literacy is an important factor that influences individuals in making financial decisions, including choosing sharia-based financial products. In this context, sharia pawnshops are one of the financial institutions that offer financing solutions according to sharia principles. This study uses a quantitative method with a survey approach to sharia pawnshop customers. Data were analyzed using linear regression to measure the relationship between the level of financial literacy and the decision to use sharia pawnshop products. The research results show that financial literacy has a significant influence on customers' decisions in using sharia pawnshop products. The higher the customer's financial literacy, the more likely they are to choose sharia pawnshop products as a financing solution. These findings underline the importance of financial education in increasing community participation in using sharia financial services. The results of the study indicate that simultaneously the variables of financial knowledge, financial management skills, and attitudes towards Islamic finance together have a significant influence on the decision to use Islamic Pawnshop products. The results of multiple linear regression analysis indicate that financial knowledge, skills and financial management have a significant effect on the decision to use Islamic Pawnshop products. Increasing financial knowledge, skills and financial management will increase the decision to use Islamic Pawnshop products.  

This research aims to analyze the role of sharia economics in the management of social media-based Micro, Small and Medium Enterprises (UMKM). The development of information technology, especially social media, has opened up new opportunities for MSMEs to access wider markets. However, amidst the dynamics of the digital market, the application of sharia economic principles in managing social media-based MSMEs is very important to maintain business sustainability and ensure fair and transparent transactions.. By implementing business models such as mudharabah and musyarakah, social media-based UMKM can optimize financing potential without dependence on interest, as well as strengthen relationships with customers through ethical transactions. The research results show that the application of sharia economics in managing social media-based MSMEs not only improves business performance, but also has a positive impact on brand strengthening, customer loyalty and social empowerment. However, the main challenge in implementing sharia economics in social media-based MSMEs lies in the limited education and understanding among business actors.      

Mudharabah financing is a form of cooperation between shahibul mal (capital owner) who provides all the capital to mudharib (the manager). The profit sharing used in mudharabah financing, in this case there are two parties who make a business agreement, then the results of the business carried out by both parties or one of the parties, will be divided according to the portion of each party to the agreement. The purpose of this study is to determine the implementation of the profit-sharing system of mudharabah financing used to develop businesses in today's modern era. The research method used is literature review through literature study to collect data and research information by collecting materials from journals and scientific articles on mudharabah financing with profit sharing system. From the results of this study, the number of business actors in today's modern era, with the high need for small business capital, especially street vendors who at the same time find it difficult to fulfill the procedures for obtaining funding in the banking sector, this is a great opportunity for Sharia Financial Institutions (LKS) such as Baitul Mal wa Tamwil (BMT) to provide a forum for street vendors (mudharib) by issuing Mudharabah financing with the aim of improving the performance and income of a Micro, Small and Medium Enterprises (UMKM). So that mudharabah can play a role in sharia-based economic development and the growth of modern industrial society.

This research aims to determine the influence of Islamic banking financial ratios in the form of Return on Assets (ROA) Ratio, Non Performing Financing (NPF) Ratio, Financing to Deposit Ratio (FDR) and Total Asset Turnover (TATO) on the Operational Cost-Operational Income Ratio (BOPO) at Sharia Commercial Banks in Indonesia.  This research uses a quantitative approach with sample data totaling 7 (seven) sharia commercial banks out of 13 (thirteen) sharia commercial bank populations registered with the Financial Services Authority. Research data uses secondary data for the annual period in the period 2010 - 2023. By using the ARDL (Autoreggressive Distributed Lag) panel model using the PMG (Pooled Mean Group) method, the research results show that in the panel, it turns out that the Leading Indicator is the effectiveness of the variable in controlling the BOPO Ratio at Sharia Commercial Banks in Indonesia is Return on Assets (ROA), where ROA significantly influences the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, with stable positions in the short and long term. Of the 7 (seven) Sharia Commercial Banks that are the objects of research, there are 4 (four) banks that are leading indicators of the effectiveness of sharia banking in influencing the stability of the BOPO ratio, namely: Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, and Bank Mega Syariah through ROA, NPF, FDR, and TATO.  Financing to Deposit Ratio (FDR) is also capable of being a Leading Indicator of variable effectiveness to influence the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, However, its position is unstable in the short and long term.

The purpose of this research is to know and analyse the effectiveness of financing in micro business empowerment at Kspps AL-Anshari Bukittinggi. This research uses a qualitative descriptive approach, namely collecting data according to what is actually then compiled, processed, analysed to be able to provide an overview of the existing problems. The author obtained information and data from informants by using interviews with informants. The results of this research explain that the effectiveness of financing in the empowerment of micro businesses at Kspps AL-Anshari Bukittinggi, namely in an effort to empower micro businesses, Kspss Al- Anshari Bukittinggi provides business capital financing to customers who apply for a pinjama for mikto business capital, so that with the financing, the customer's income as a micro business entrepreneur can be said to be effective, because every customer who is studied, the average customer's income increases. The effectiveness of financing in micro business empowerment at Kspss Al-Anshari Bukittinggi for the last five years, namely in 2018-2022. In 2018 the effectiveness ratio rate is 77% (quite effective), in 2019 the effectiveness ratio is 83% (quite effective) and in 2022 the effectiveness ratio rate is 72% (quite effective) which is included in the criteria is quite effective. This is because the realisation achieved is still far enough to differ to meet the set target. In 2020, the effectiveness level is 104% (highly effective) due to the realisation that has reached the set target. In 2021 the effectiveness level of 32% (not effective) is the lowest effectiveness level, this is realised very much different from the target. From the results of the last five years from 2018-2022 it is said to be quite effective.

Digitalization has become a crucial factor in enhancing the competitiveness and growth of Micro, Small, and Medium Enterprises (MSMEs) in developing countries, particularly within the ASEAN region. This study aims to explore the impact of digitalization on MSME growth in Indonesia, the Philippines, and Vietnam through a Systematic Literature Review (SLR) approach. These three countries were selected due to their substantial economic potential and evolving levels of technology adoption, yet each faces unique challenges in digital transformation. The study analyzes literature on the role of digitalization in improving market access, operational efficiency, and MSME financing, identifying key drivers and barriers specific to each country. Findings reveal that digitalization significantly contributes to enhancing productivity and sustainability for MSMEs, though challenges related to infrastructure, digital literacy, and regulatory frameworks present notable obstacles. This review aims to provide insights for policymakers and MSME stakeholders in optimizing digitalization strategies to foster economic growth in ASEAN.

And its education management has a backbone.play a role in any school's performance and reputation. Schools use a variety of Strategies for maintaining higher educational quality than their competitors. In a similar myriad, The current study evaluated the success factors and variables that followed. STAISA for the effective application and practise of education management. system. The study had investigated Various aspects, including the curriculum, learning facility, and financing School infrastructure, connection, or communication from society, Education management instructors' quality, experience, training, and course offerings and qualification, among others. The study examined STAISA education management. The system employs a qualitative research approach and an interview tool for Data gathered from the administration authorities, including the principal. Vice-principal and other school decision-makers. Data Analysis The technique used was thematic analysis and thought mapping. The findings imply that.The school has been successful at Implemented a rigorous academic curriculum and connected departments. Putting emphasis on cooperation and communication among all stakeholders.

Islamic banking financing has become a crucial component of Indonesia's financial sector, providing a Sharia-compliant alternative to conventional financing. Despite its rapid growth, assessing the feasibility of Islamic banking financing remains a major challenge, particularly in terms of risk management, financial sustainability, and regulatory compliance. Previous studies have assessed financing feasibility using various methods, including the 5C approach (Character, Capacity, Capital, Collateral, and Conditions). However, research in this area remains fragmented, with a lack of systematic analysis of key trends, methodologies, and influencing factors. This study uses a Systematic Literature Review (SLR) to synthesize and analyze existing research on the feasibility of Islamic banking financing in Indonesia. The review covers studies published between 2020 and 2022, focusing on research distribution, analytical techniques, and key determinants affecting financing feasibility. The findings reveal that most studies emphasize credit risk assessment, financial literacy, and regulatory frameworks, but lack a unified approach to measuring feasibility. Furthermore, this study highlights gaps in the application of digital technologies, such as big data and machine learning, that can be used to strengthen the financing eligibility assessment system. The application of these technologies not only improves the accuracy of risk predictions but also enables Islamic banking institutions to reach more customers, particularly MSMEs and the informal sector, which have historically been underserved. The results of this study provide valuable insights for Islamic financial institutions, regulators, and researchers, highlighting the need for integrated risk assessment models, a better regulatory framework, and enhanced financial literacy initiatives to strengthen Islamic banking financing in Indonesia. This research contributes to the development of a more structured and comprehensive framework for evaluating financing eligibility, ensuring sustainable growth and financial inclusion in the Islamic banking sector.