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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.

This study focuses on the elements of gharar (uncertainty), tadlis (fraud), and breach of contract in examining multiple transactions of a single land object from the standpoint of Islamic economic law. The rising frequency of disagreements over land purchases and sales brought on by the same seller engaging in overlapping transactions, unclear ownership status, and a lack of transparency has prompted this research. This study aims to investigate the effects of these activities on Indonesian positive law and Islamic economic law. This case study employed an empirical legal approach and was carried out in Grogol Village, Tulangan District, Sidoarjo Regency. Data was gathered through observation, interviews, and documentation by the buyer, seller, and local authorities. The findings indicate that due to unclear land boundaries and ownership status, the transaction contained significant elements of gharar and tadlis because the seller concealed important information about the previous transaction. Furthermore, the seller's failure to fulfill obligations stipulated in the contract constitutes a breach of contract under positive law. This study demonstrates that these practices not only violate legal regulations but also contradict the principles of Islamic economic law such as justice, transparency, and good faith. According to this study, legal awareness, administrative accuracy, and institutional oversight are vital to prevent such issues in the future.

This study aims to examine the relevance of sharia in developing an inclusive and humanistic model of Islamic education amid the dynamics of a modern, plural, and complex society. Sharia, as a system of values, is not only understood in its normative-legal dimension but also encompasses universal principles such as justice, compassion, public welfare, and respect for human dignity. This research employs a qualitative approach using a library research method, analyzing various classical and contemporary literatures related to the concepts of sharia, Islamic education, and the paradigms of inclusivity and humanism. The findings indicate that the values of sharia have strong relevance in constructing an Islamic educational model that is open, tolerant, and oriented toward the holistic development of human potential. The principles of maqāṣid al-sharī‘ah, particularly in preserving religion, life, intellect, lineage, and wealth, can serve as a foundation for formulating curricula, learning methods, and educational interactions that respect diversity and uphold human values. Thus, the integration of sharia into Islamic education not only strengthens Islamic identity but also fosters the creation of an inclusive, dialogical, and civilized educational environment. This study concludes that the development of an inclusive and humanistic Islamic education model based on sharia values is a necessity in addressing the challenges of globalization, as well as a solution for building a just and civilized civilization..

The development of the retail sector has created a highly competitive environment that demands human resource management (HRM) to be professional, efficient, and service oriented. However, conventional management practices that focus solely on short-ter efficiency and profit often overlook moral and spiritual values. This paper aims to analyze the implementation of Sharia principles in human resource management within the retail industry, including the principles of justice (adl), trustworthiness (amanah), excellence (ihsan), responsibility(mas’uliyyah), and transparency. This study employs a qualitative approach with literature review as the primary method, using data from books, academic journals, scholarly articles, and official documents related to HRM and Sharia principles. Data analysis techniques include descriptive, comparative, and content analysis, enabling the identification of patterns in implementing Sharia principles in HRM functions such as recruitment, training, performance appraisal, compensation, and internal supervision. The findings indicate that applying Sharia principles provides not only a normative foundation for management practices but also cultivates an ethical, professional, and sustainable organizational culture. Integrating justice, trustworthiness, excellence, responsibility, and transparency in retail HRM enhances service quality, builds public trust, and supports business sustainability. Therefore, the integration of Sharia values into modern management contributes significantly both academically and practically, serving as a guideline for retail managers to develop HRM systems that are fair, effective, and morally grounded.

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

The background of this research is based on the importance of Sharia-based social financing in assisting people in need without involving elements of riba, while ensuring that its practices remain aligned with Islamic economic law principles. This study aims to analyze the implementation of qard financing at the Masjid Raya Bintaro Jaya Amil Zakat Institution (MRBJ) and to examine its compliance with the provisions set by the Dewan Syariah Nasional Majelis Ulama Indonesia, through Fatwa Number 19/DSN-MUI/IV/2001 concerning Al-Qard. This research employs a qualitative method with a case study approach. Data collection techniques include interviews, observations, and documentation. The research subjects consist of zakat institution administrators and beneficiaries. (mustahiq) of the Qard Financing Program. The results indicate that the implementation of Qard financing at MRBJ has been carried out as a form of community economic empowerment, with a relatively simple distribution mechanism oriented toward the needs of the mustahiq. However, in practice, there are still several aspects that have not been optimal, particularly in terms of assistance and monitoring for the beneficiaries. Therefore, this study concludes that although qard financing at MRBJ. provides significant social benefits, there is a need to enhance Sharia understanding and improving institutional governance to ensure optimal implementation in accordance with the principles established by the DSN-MUI fatwa with the principles established by the DSN-MUI fatwa.

This study aims to analyze the success factors of sharia micro-enterprises, understand the perspectives of MSMEs on sharia-based empowerment, and assess the feasibility of sharia micro-enterprises among night culinary MSMEs in Betungan, Bengkulu City. The method used is descriptive qualitative, with data collection techniques conducted through observation, in-depth interviews, and documentation to ensure data validity and richness. The informant selection technique in this study used purposive sampling, which is a method of selecting samples based on specific considerations aligned with the research objectives and relevance to the study context. The results show that business success is influenced by several factors, including the length of business operation, level of income, strategic location, and the consistent application of sharia values in business practices. Furthermore, sharia micro-enterprises are considered quite feasible to run because they have fulfilled halal principles and demonstrated the ability to generate sustainable profits, although challenges remain, particularly in terms of legal compliance and the limited scope of empowerment support programs available.

This community service program aims to empower students. The lack of digital business literacy and knowledge about Islamic entrepreneurship in Islamic-based schools, as well as the application of sharia business principles, are the main drivers of this program. The activity implementation technique uses the Participatory Action Research (PAR) methodology. Problem identification, needs analysis, preparation of materials and instruments, pre-testing, training in Islamic business ethics and entrepreneurship theory, digital business practices, mentoring, post-testing, and program evaluation are some of the steps included in the activity. A total of 60 12th-grade students and ten instructors participated in this activity. The results showed that students' knowledge of sharia-based digital business, digital marketing skills, and entrepreneurial drive all increased. Student interest in starting a business increased by 78%, and participants' understanding of digital literacy increased by 85%. Furthermore, the program successfully instilled the ideals of Islamic entrepreneurship, such as accountability, honesty, and trustworthiness, as well as the prohibition of usury in digital business operations. In addition to encouraging the development of an Islamic digital business community within the educational environment, this community service program helps students develop personalities with noble morals, creativity, and adaptability.

This article examines the implementation of a sharia financial literacy education program aimed at supporting community economic development at the Balai Perkumpulan Sub PPKBD Tambakkemerakan, Krian, driven by the persistently low level of community literacy regarding Islamic finance concepts and practices, which has the potential to impede the optimization of Islamic principles-based economic well-being. Employing the Participatory Action Research (PAR) method, this study engaged community members actively throughout the processes of problem identification, program implementation, and evaluation, with activities conducted through socialization sessions, interactive discussions, and practical demonstrations of sharia-compliant financial management in real-life contexts. The findings indicate a measurable improvement in community comprehension of Islamic finance fundamentals, including the prohibition of riba (usury/interest), the importance of financial planning, and the utilization of sharia-compliant financial institutions, alongside observable attitudinal shifts toward more prudent and Islamically normative financial behavior. These outcomes suggest that the program contributes positively to fostering community economic independence and strengthening the application of Islamic economic principles at the household level.

Indonesia is a country rich in cultural diversity, one of which is Javanese culture which is full of philosophical values ​​and symbolic meanings in every practice, including in the traditional wedding procession. One of the important rituals in Javanese traditional weddings is the Panggih Manten ritual, which represents the meeting between the bride and groom with various symbols of life, hope and blessings. Along with the development of the times and the flow of modernization, people's understanding of the philosophical meaning of the ritual has shifted. Some people still carry out this tradition as a hereditary custom without understanding the values ​​contained in it, even giving rise to debates regarding its suitability with Islamic teachings. This study aims to analyze the practice of the Panggih Manten ritual in Javanese traditional wedding traditions and review its suitability with the 'Urf argument in Islamic law. The research method used is qualitative with a juridical-normative approach, while the research location was carried out in Pengkol village, Mantingan District. The results of the study show that the Panggih Manten ritual is basically acceptable in Islamic law as long as it does not conflict with the principles of sharia. Based on analysis from the perspective of al-'urf, several aspects of the Panggih Manten ritual, such as muter asem (the act of making offerings), and the belief in disasters, contain elements that are inconsistent with Islamic law and could potentially lead to idolatry, thus being categorized as al-'urf al-fāsid. Therefore, the Panggih Manten tradition can be preserved through reinterpretation of its meaning and the elimination of elements that contradict Islamic teachings, thus aligning it with Islamic principles.

This study examines the influence of sharia label and local wisdom on consumers’ decisions to stay at sharia hotels in Jember Regency. The growing development of halal tourism has encouraged the hospitality industry to not only comply with Islamic principles but also adapt to local socio-cultural contexts, particularly in non-metropolitan areas. This research adopts a quantitative causal-associative approach using a survey method. Primary data were collected from consumers who had stayed at sharia hotels in Jember, and the data were analyzed using multiple linear regression analysis. The findings indicate that the sharia label and local wisdom simultaneously play an important role in shaping consumers’ stay decisions. The sharia label functions as a signal of trust that strengthens consumers’ positive attitudes and social acceptance toward sharia hotels, while local wisdom enhances emotional comfort and contextual relevance through culturally aligned services and experiences. These results suggest that consumers’ stay decisions are formed through the interaction of religious values and cultural considerations, rather than purely functional evaluations. This study contributes to the literature on halal tourism by integrating sharia compliance and local cultural values within the Theory of Planned Behavior framework and provides practical insights for sharia hotel managers.

Bank Perekonomian Rakyat Syariah (BPRS) is a financial institution that operates according to sharia principles, focusing on providing financial services to the community, especially micro and medium-sized businesses. The main problem in this thesis is that out of  a total of 1.200 mcro-enterprneurs, only 485 have received financing from BPRS Taeh Baruah. This is because they do not yet have a business licence, so mcro-enterpreneurs prefer to borrow from non-formal financing institutions such as the PNM Mekaar program or farmer groups. This study aims to analyze the role of Bank Perekonomian Rakyat Syariah (BPRS) Taeh Baruah in micro-enterprise development. The research method used is a qualitative method with a descriptive approach. Data collection techniques used are through interviews and literature studies. Informants in this study consisted of 11 BPRS financing staff and 49 micro-enterprise customers at BPRS Taeh Baruah. The research results show that BPRS Taeh Baruah plays a significant role in supporting the development of micro-enterprises through sharia-based financing, particularly by using the murabahah contract, which is the most widely used by customers. Furthermore, BPRS Taeh Baruah also plays a role in increasing sharia financial inclusion by providing savings and financing services, conducting regular literacy and education related to sharia finance, and implementing flexible service strategies such as savings and financing pickup services, the use of mobile banking service. The Taeh Baruah BPRS also play a role in improving community welfare through financing programs provided to micro-enterpreneurs for working capital, enabling their business to grow. The additional capital provided by the BPRS ensures the availability of materials and eqipment for their businesses, thus contibuting to economic stability.

This study aims to analyze the implementation of problematic murabahah financing settlement at KSPPS BMT Huwaiza Depok and assess its compliance with the DSN-MUI Fatwa Number 47 and 48 of 2005. The approach used is descriptive qualitative with the type of normative-empirical Islamic law research. Data were obtained through interviews, observations, and documentation, which were then analyzed descriptively comparatively between field practices and the provisions of the fatwa. The results of the study indicate that the settlement of problematic financing is carried out in stages, starting with a persuasive approach, issuing warning letters, to restructuring through rescheduling and collateral sales. The rescheduling practice is carried out without increasing the amount of debt, only adjusting the payment period, while collateral sales are carried out based on market prices with the principle of justice. In conclusion, the implementation of problematic murabahah financing settlement at KSPPS BMT Huwaiza is in accordance with sharia principles and the DSN-MUI Fatwa, although the sharia arbitration mechanism has not been implemented.

This study aims to analyze the implementation of mudarabah and murabahah contracts at the Baitut Tamwil Muhammadiyah (BTM) Al-Kautsar Islamic Cooperative in Makassar and to assess their compliance with Islamic principles and the Islamic Financial Accounting Standards (PSAK Syariah). The research employed a qualitative descriptive approach using in-depth interviews, observation, and documentation. The findings reveal that BTM Al-Kautsar has implemented mudarabah and murabahah contracts in accordance with Islamic principles, as evidenced by valid contract agreements, agreed profit-sharing ratios, and manual transaction recording. The mudarabah contract is applied for profit-sharing financing, while murabahah is more dominant due to its lower risk and stable returns. However, the application of PSAK Syariah remains suboptimal due to limited human resources, the absence of a Sharia supervisory board, and minimal digital accounting systems. These findings suggest the need to enhance Sharia literacy, strengthen internal supervision, and modernize accounting systems to support accountable and sustainable Islamic cooperative governance

Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

This study analyzes the application of good governance principles in the context of Islamic financial service management at Baitul Maal wat Tamwil (BMT) Islam Berdaya Mandiri Kaitakan. This study uses a qualitative approach with a case study method, collecting data through in-depth interviews, participant observation, and analysis of internal documents. The results of the study show that the five principles of good governance transparency, accountability, responsibility, independence, and fairness have been adequately implemented, albeit with varying degrees of depth. Transparency is realized through routine financial reporting at the Annual Member Meeting, although access to daily information is still limited. Accountability is maintained through internal and external oversight mechanisms from the Cooperative Office, although independent external audits have not been carried out routinely. The institution's responsibility is reflected in its sharia compliance, which is supervised by the Sharia Supervisory Board, and the accuracy of its financial reporting. Independence is realized through a deliberative decision-making process, while fairness is applied in the form of non-discriminatory services and the distribution of financing based on field verification. The findings reveal that the main challenges lie in the digitization of information systems and limited resources for external audits. Overall, the implementation of good governance at BMT has created a governance foundation that is in line with sharia principles and modern public administration values, with room for improvement mainly in the optimization of information technology and institutional capacity building.

This study aims to analyze the influence of gold prices, inflation rates, BI Rate, and exchange rates on the distribution of pawn products (Rahn) at PT. Bank Riau Kepri Syariah Pekanbaru Arifin Ahmad. The research uses a quantitative approach with associative methods, data collection techniques through documentation, and panel data regression analysis using Eviews 12 software. The results of the study show that the price of gold has a significant effect on the distribution of Rahn financing. The higher the price of gold, the greater the amount of financing that can be disbursed because the value of collateral increases so that the risk of Islamic banks is more controlled. Inflation also has a significant effect, where rising inflation encourages people to seek short-term financing through Rahn products  to maintain liquidity and purchasing power. The BI Rate has a significant negative effect, meaning that the increase in the benchmark interest rate reduces interest in interest-bearing financing and encourages customers to choose  interest-free Rahn products  . Conversely, the exchange rate has no significant effect on  the distribution of Rahn, as exchange rate fluctuations do not affect the stability of the value of gold collateral. Overall, Rahn's financing distribution  is more influenced by internal product factors and customer needs than external factors. Rahn's products are proven to be a short-term financing instrument that is safe, fast, and in accordance with sharia principles.  

The development of modern economic systems shows that conventional approaches are often criticized for focusing too much on rational and mathematical aspects, while giving less attention to ethical and moral values in economic activities. This condition has encouraged the emergence of alternative systems that combine material and spiritual elements, one of which is the Islamic economic system.This study aims to analyze the characteristics and structure of the Islamic economic system as a framework based on Sharia principles. The research uses a qualitative approach with a literature review method by examining various relevant sources. The data are analyzed descriptively to better understand the basic concepts and structure of the Islamic economic system.The results show that Islamic economics has key characteristics such as a strong connection to divine values, a balance between individual and social interests, and an emphasis on justice and social responsibility in economic activities. Therefore, Islamic economics not only regulates economic practices but also incorporates moral and ethical values to achieve overall social well-being.This study is expected to contribute to the development of Islamic economic studies and can be used as a reference for building a more fair and sustainable economic system.