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Muhammad Najhan Tsaani; Nanang Nanang; Dwi Fitria Alfiani; Najwa Masayu Azzahra; Yasin Kamil +4 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The development of information technology requires educational institutions to adapt so that administrative processes and internal management can run more effectively and efficiently. Islamic boarding schools as modern Islamic educational institutions are also not exempt from this need. This Community Service Program (PKM) aims to optimize computer networks and improve the understanding of pesantren staff regarding folder sharing systems, printer sharing, and data management ethics at Pondok Pesantren Modern Darel Azhar, Rangkasbitung, Banten. Implementation methods include initial observation, network design and installation, material delivery and training, data sharing system implementation, and technical evaluation. The results show that the pesantren now has a more organized, stable, and optimally utilized local area network (LAN). In addition, administrative staff gained a better understanding of computer network basics, data sharing systems, and digital data management ethics. This activity has a positive impact on the efficiency of pesantren administrative management and can serve as a model for implementing computer network technology in modern pesantren environments.

Ardi Ardi; Abdul Halim; Risnita Risnita

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study uses an integrated analysis of positive law and Islamic law at Polres Bungo to investigate the reconstruction of sanctions for juvenile offenders during the investigation stage. Empirical trends suggest a procedural and administrative orientation that may restrict substantive rehabilitation, even though Undang-Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak (Juvenile Criminal Justice System Act) formally adopts restorative justice, diversion, and the best interests of the child as guiding principles. Using a multidisciplinary approach that integrates statutory, theological-normative (shar‘i), and historical considerations, this study uses a normative qualitative design based on library research. The theoretical framework incorporates maqāṣid al-sharīʿah as a normative evaluation instrument, legal effectiveness theory, and punishment theories. The findings reveal a conceptual convergence between Indonesian positive law and Islamic criminal jurisprudence in differentiating criminal responsibility based on maturity and prioritizing rehabilitation over retribution. There are still differences, nevertheless, when it comes to age criteria and the classification of sanctions: Islamic law places more emphasis on moral and biological maturity (baligh and tamyīz), whereas positive law focuses on strict legislative boundaries. The predominance of formal legality over psychosocial assessment at the investigative level runs the risk of undermining rehabilitative goals. In order to maintain proportionality and child protection, this study suggests a reconstructive paradigm that operationalizes maqāṣid-based principles, combines thorough psychological evaluation, and improves diversion measures. In addition to realistically advancing the creation of a more equitable, rehabilitative, and child-centered investigative framework, the research theoretically advances the conversation about harmonizing state and Islamic law.

Nur Fila, Faricha; Hima, Faiqotul; Nur Hajijah, Dea Siti; Fikriyyah, Nazhifatul; Dian Efendi, Mutiara Karunia Safitri +2 more

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Etos kerja dan kewirausahaan ialah aspek penting dalam membangun kesejahteraan individu dan masyarakat, namun dalam praktiknya belum sepenuhnya berlandaskan nilai-nilai keislaman. Oleh karena itu, diperlukan pemahaman yang lebih mendalam mengenai konsep kerja dan kewirausahaan yang bersumber dari ajaran Islam. Artikel ini bertujuan untuk mengkaji konsep etos kerja dan kewirausahaan berdasarkan tafsir al-Qur’an dan hadits Nabi sebagai landasan moral dan spiritual dalam aktivitas ekonomi. Studi ini memakai metode kualitatif dengan pendekatan studi kepustakaan melalui penelaahan berbagai literatur berupa buku tafsir, kitab hadits, serta artikel jurnal ilmiah yang relevan dengan tema penelitian. Data yang diperoleh kemudian dianalisis secara deskriptif dan tematik untuk menemukan nilai-nilai utama yang terkandung dalam ajaran Islam terkait aktivitas kerja dan usaha. Hasil kajian memperlihatkan bahwa Islam menekankan nilai kerja keras, kejujuran, tanggung jawab, kemandirian, disiplin, serta orientasi keberkahan sebagai prinsip utama dalam bekerja dan berwirausaha. Kesimpulannya, etos kerja dan kewirausahaan dalam perspektif Islam tidak hanya berorientasi pada pencapaian materi, melainkan juga pada pembentukan akhlak mulia sekaligus kepatuhan kepada Allah sebagai tujuan utama kehidupan.

Taufik Nurmandia; Risnita Risnita; Yuliatin Yuliatin; Abdul Halim

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines the effectiveness of the Jambi Regional Police in enforcing criminal law in the digital era, particularly in addressing online gambling offences, from the perspective of Islamic law. The rapid development of information technology has transformed crime from physical spaces into cyberspace, characterised by anonymity, speed, and transnational reach, thereby requiring adaptive law enforcement strategies. This research adopts a qualitative juridical-empirical approach. Data were collected through in-depth interviews with law enforcement officers at the Jambi Regional Police, analysis of case documents, and examination of relevant legal frameworks, particularly Indonesia’s Electronic Information and Transactions Law (ITE Law). The findings reveal that the Jambi Regional Police have implemented several strategic measures in combating digital crimes, including cyber patrols, digital forensic investigations, seizure of electronic evidence, and inter-agency coordination. Nevertheless, the effectiveness of law enforcement remains constrained by technological limitations, complex digital evidence requirements, the transnational nature of cybercrime, and limited public digital legal awareness. From an Islamic law perspective, police actions against online gambling align with the objectives of maqāṣid al-sharī‘ah, particularly the protection of religion (ḥifẓ al-dīn), property (ḥifẓ al-māl), and intellect (ḥifẓ al-‘aql). This study concludes that while digital criminal law enforcement by the Jambi Regional Police is fundamentally appropriate, it requires strengthened institutional capacity, integration of Islamic legal values, and adaptive policy reforms to enhance effectiveness and substantive justice.

Asma Hidayatul Hasanah; Fatimatuz Zahro; Izzatul Firdaus; Rr. Kusuma Dwi Nur Ma’rifati

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Religious learning in secondary schools is not only implemented through intracurricular activities but is also strengthened by applicative extracurricular programs. One form of actualizing religious learning is kultum khitobiyah activities within the Islamic Spiritual Organization (Rohani Islam/Rohis). This study aims to describe the actualization of religious learning through Rohis kultum khitobiyah activities in developing students’ public speaking skills and spirituality at SMA Negeri 2 Tuban. This research employed a qualitative approach using field research methods. Data were collected through observation, interviews, and documentation, while data analysis was conducted through data reduction, data display, and conclusion drawing. The results indicate that kultum khitobiyah activities effectively actualize religious learning through students’ active involvement in religious preaching practices. These activities contribute positively to the development of public speaking skills, particularly in terms of courage, self-confidence, and the ability to deliver ideas systematically. Furthermore, kultum khitobiyah activities also play a significant role in strengthening students’ spirituality, as reflected in increased religious awareness, internalization of Islamic values, and the manifestation of religious attitudes in daily life. Therefore, kultum khitobiyah activities within the Rohis extracurricular program have a strategic role in reinforcing religious learning by integrating communication skill development with students’ spiritual formation.

Muhammad Raihan Muharam; Fikri Haikal; Ahmad Taufik Al Afkari Siahaan

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Public Relations (PR) of the State Islamic University of North Sumatra (UINSU) is a strategic unit that manages various important documents in the institution's administrative and communication activities. However, document loan management in this unit is still done manually, making it vulnerable to data loss, late returns, and difficulty in monitoring document status. This community service research aims to design and implement an integrated web-based document loan information system in the UINSU Public Relations sector. The system was developed using the PHP programming language with a MySQL database, implementing a modern, responsive interface. The system's main features include item/document data management, loan and return recording, and real-time stock monitoring. The results of the community service show that the system is able to improve document management efficiency, reduce recording errors, and make it easier for officers to monitor loan status. This system is expected to become a document asset management model that can be adopted by other units within the UINSU environment.

Ananda Norma Elvira Ramadan; Ummu Salma Al Azizah; Nugroho, Arif Widodo; Irsyad Ali Amin

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This research seeks to examine the impact of digital literacy, Islamic financial literacy, and Islamic branding on Generation Z’s interest in saving with Islamic banks in DKI Jakarta. Unlike most prior studies, this work highlights the combined role of digital literacy, Islamic financial literacy, and Islamic branding, specifically focusing on Generation Z in DKI Jakarta, which has not been widely explored. A quantitative research design was applied, with data gathered through a questionnaire distributed to 400 respondents using purposive sampling. The analysis employed PLS-SEM with the SmartPLS 4 software. The study revealed that digital literacy positively influences saving interest with a coefficient of 0.074, Islamic branding has a strong positive influence with a coefficient of 0.915, while Islamic financial literacy shows no significant effect with a coefficient of -0.002. The model obtained an R-square value of 0.894. This research is restricted to a particular scope or sector, thus the findings cannot be generalized to all contexts. Nevertheless, the results provide useful insights for practitioners, policymakers, and academics in formulating relevant actions or decisions.

Malda Shofiyatunnisa; Irma Dwi Tantri

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The purpose of this study was to explore the extent to which the Somatic, Auditory, Visual, and Intellectual (SAVI) learning model can improve students' understanding of Fiqh at MTs Negeri 2 Cilacap. The background of this study is the low level of student understanding, which is caused by a teaching approach that is still teacher-focused, resulting in less student involvement in the learning process. This study used a quantitative approach with a Quasi-Experimental Non-Equivalent Control Group Design. The research sample consisted of two classes, namely the experimental class and the control class, each containing 31 students. The research instrument was a Fiqh understanding test whose validity and reliability had been tested. The resulting data analysis test, which was carried out using a normality test, showed that all test items were declared valid (0.101 > 0.05), as well as the homogeneity test (0.773 > 0.05) and the t-test (0.025). so that Ho was rejected and Ha was accepted, meaning there was a difference between the control class and the experimental class. The results of the study show the effectiveness of the SAVI learning model on students' understanding of Islamic jurisprudence at MTs Negeri 2 Cilacap.

Muhammad Ridho Saputra; Ruslan Abdul Gani; Rahmi Hidayati; Abdul Halim

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Illegal street racing is a persistent issue in Indonesia, including Bungo Regency, endangering road users and violating traffic laws. This study, based on a case study at the Traffic Unit of Bungo Police Resort, aims to explore the police's role in addressing illegal street racing from an Islamic criminal law perspective. Using a qualitative juridical-empirical approach, the study examines legal regulations, institutional practices, and Islamic jurisprudence. Data was gathered from legal sources and literature related to law enforcement and Islamic criminal law. The results reveal that the police play a strategic role in combating street racing through preventative, preemptive, and repressive tactics. Repressive measures include law enforcement based on the Indonesian Traffic and Road Transportation Law, while preventive actions involve community outreach, traffic education, and regular patrols. From an Islamic criminal law viewpoint, illegal street racing is categorized as jarimah ta‘zīr, where authorities impose sanctions to maintain public order and prevent harm (mafsadah), aligning with the maqasid al-shariah goals of preserving property and life. The study concludes that effective and sustainable action against street racing requires collaboration between law enforcement, communities, and religious perspectives.

Rifki Rifaat; Ziyadul Haq; Syamsul Ariyadi

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Pigs hold significant economic, social, and religious value in the Wamena community, becoming an integral part of their customary law. However, the Muslim minority in Wamena faces unique challenges, as they struggle to balance local traditions with Islamic law. This study aims to explore the interpretation of Ahkām verses among minority Muslims in Wamena and analyze the Islamic laws regarding the sale and purchase of pigs in this context. The research is qualitative, combining observations and literature studies. It examines the issues surrounding pig transactions in Wamena and reviews relevant Ahkām verses along with scholarly opinions. The study identifies four patterns in the religious understanding of Wamena Muslims: traditional religion, formal religion, rational religion, and a precursor method that combines traditional practices with reasoning and revelation. Tafsir Ahkām offers solutions for minority Muslims by considering the systematic approach to Ahkām verses, hadith, and the school of jurisprudence. Despite the prohibition of pigs in the Qur’an and hadith, Wamena Muslims’ engagement in pig transactions can be analyzed using fiqh aqalliyyāt principles, such as ijtihād tarjīhi and ijtihād ibdā’i, with an emphasis on gradual implementation and accommodating Islamic and customary laws for minority Muslims in Wamena.

Mokhammad Samson Fajar; Dian Ayuwita

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Adolescents affected by parental divorce face increased risks of mental health challenges, often exacerbated by custody disputes, post-separation abuse, and institutional inadequacies. This study aims to evaluate the effectiveness of trauma-informed, family-based interventions and custody-related policy reforms that promote adolescent mental health, with a focus on the integration of the Islamic principle of maslahah as an ethical framework. A systematic review was conducted using three databases (ScienceDirect, PubMed, Scopus) covering publications from 2000 to 2024. Inclusion criteria focused on empirical studies addressing interventions, custody policies, and mental health outcomes in adolescents aged 10–21. Findings reveal that Treatment Foster Care Oregon (TFCO) reduces behavioral issues and improves emotional regulation; Multisystemic Therapy and Wraparound Services prevent custody relinquishment and support family cohesion. Legislative reforms like the Family First Prevention Services Act have shown promise in redirecting funding toward prevention, yet face significant implementation disparities. Reports of healthcare obstruction and court-induced trauma remain critical threats to adolescent well-being. The review also found that custody loss, particularly among adolescent parents, correlates with increased substance use and long-term psychosocial instability. The integration of maslahah into legal and mental health frameworks provides a culturally grounded approach to trauma-informed reform. These findings emphasize the need for cross-sectoral collaboration, standardized trauma protocols, and culturally responsive service models. This study advances a holistic understanding of adolescent welfare in custody contexts and identifies pathways for ethical and sustainable reform.

Lenny Maryani S; Abdul Halim; Risnita Risnita

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Domestic violence (DV) remains a complex legal and social problem, threatening family stability and human dignity. Although Law No. 23 of 2004 concerning the Elimination of Domestic Violence provides strict sanctions, conventional punishment methods are often considered ineffective in restoring damaged social relationships within families. This study examines the implementation of restorative justice in resolving domestic violence cases within the Bungo Police jurisdiction, from the perspective of positive law and Islamic law. This study uses an empirical legal approach and a sociological perspective, with primary data collected through interviews with investigators from the Women and Children Protection Unit (PPA), as well as secondary data from laws, police regulations, and related academic literature. The results show that restorative justice has been applied to several domestic violence cases during the investigation stage through mediation and peace agreements between the parties involved. This method helps reduce the backlog of cases, accelerates dispute resolution, and maintains family social stability. However, challenges remain, such as the possibility of re-victimization due to the imbalance of power between victims and perpetrators. From an Islamic legal perspective, restorative justice is in line with the principles of ta'zīr and maqāṣid al-sharī'ah, especially the preservation of human dignity, life and offspring. By guaranteeing the protection of victims and preventing repeated violence, restorative justice can be an additional mechanism in cases of domestic violence.

Kiki Heriyanto; Abdul Halim

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In Indonesia, illegal gold mining (PETI) is still a persistent environmental crime, especially in resource-rich areas like Bungo Regency, Jambi Province. The efficacy of local law enforcement is still in doubt, despite the fact that Article 158 of the modified Mining Law (Law No. 3 of 2020) offers a solid legal foundation for criminal penalties. The purpose of this study is to evaluate the efficacy of criminal law enforcement in Bungo Regency against PETI from the standpoint of Islamic law based on maqāṣid al-sharī‘ah. This study uses a juridical-empirical approach, combining pertinent court rulings, field data from law enforcement, and normative legal analysis. The results show that although legal measures like arrests and convictions have been carried out, they have not had a major deterrent effect. The overall effect of enforcement operations is weakened by structural issues, such as the economic dependence of local populations, the scarcity of alternative livelihoods, and the difficulties of prosecuting informal financiers. According to maqāṣid al-sharī‘ah, illicit mining is incompatible with the defense of basic principles, especially the preservation of life (ḥifḍ al-nafs), property (ḥifṢ al-māl), and environmental sustainability. The study comes to the conclusion that effective law enforcement necessitates an integrated strategy that combines preventive and rehabilitative tactics, such as economic empowerment, legal awareness campaigns, and regular supervision, with repressive measures. A more equitable, long-lasting, and socially conscious form of environmental criminal law enforcement is provided by combining positive law with the ethical framework of maqāṣid al-sharī‘ah.

Wirya Musyafiil Qulub; Nurlathifah Thulfitrah B

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to evaluate the Quran Tahfidz program at Bahrul Hikmah Islamic Junior High School using the Context, Input, Process, and Product (CIPP) evaluation model introduced by Stufflebeam. The findings of the research are as follows: First, the evaluation of the context aspect indicates that the program objectives have been comprehensively formulated. Data analysis confirms that the program implementation is well-aligned with the established goals, placing it in the 'good' category. Second, the evaluation of the input component reveals that the managerial competence of the administrators and the pedagogical capabilities of the educators have met the expected standards. Nevertheless, the infrastructure aspects require further optimization to foster a more conducive learning environment for students. Third, regarding the process aspect, the program implementation has generally achieved the targeted outcomes. However, observations identified obstacles predominantly stemming from students' internal factors; this implies the crucial role of teachers in integrating motivational stimuli as a preventive measure against declining learning enthusiasm. Fourth, the product evaluation shows that the daily memorization targets are generally achieved, although some students require remedial sessions. Ultimately, students are capable of completing the memorization of three juz within the three-year period.

Amelia, Dea; Alfiah, Rahma Sofia; Nur Shafiyah, Karina; Diyaanah, Faadhilatul; Ayu Ariany, Candra +2 more

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Production is a fundamental component of economic activity that plays a strategic role in achieving human well-being. From an Islamic economic perspective, production is understood not only as a technical process aimed at creating or increasing the utility value of goods and services, but also as a manifestation of human responsibility as leaders on this earth. Using an Islamic economic interpretation of the verses of the Qur'an and hadith, this study aims to examine the concept of production in depth from an Islamic economic perspective. Using a descriptive-analytical approach, this research technique utilizes a literature review to examine Islamic economic literature and relevant interpretations, in addition to primary sources such as the Qur'an and hadith. The results show that the Qur'an and hadith provide a framework for production that integrates moral, social, and spiritual values ​​into economic activities, utilizes natural resources optimally and sustainably, and produces halal goods and services. Along with material gain, Islamic manufacturing aims to promote social justice, individual well-being, and ecological harmony. Therefore, the concept of production from an Islamic economic perspective makes economic activity a form of worship and a tool for developing well-being that adheres to the principles of Islamic law.

Dedi Mulyanto; M. Akhdan Zuhdi

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aimed to examine the effectiveness of audio-visual learning media through PowerPoint in improving Arabic descriptive writing skills among sixth-grade students ITTC at Pondok Modern Tazakka in the 2025/2026 academic year. This research employed a quantitative approach using a pretest–posttest control group experimental design. The sample consisted of 68 students divided into an experimental group and a control group, each comprising 34 students. Data were collected through Arabic descriptive writing tests and analyzed using normality tests, homogeneity tests, the Mann–Whitney test, and N-Gain analysis with SPSS version 27. The results showed that the average posttest score of the experimental group (80.14) was higher than that of the control group (77.79). The Mann–Whitney test yielded an Asymp. Sig. (2-tailed) value of 0.001 (< 0.05), indicating a statistically significant difference between the two groups. Furthermore, the average N-Gain score of the experimental group reached 62.95%, categorized as moderate to high and higher than the control group (56%). These findings indicate that the use of PowerPoint-based audio-visual media is effective in enhancing students’ Arabic descriptive writing skills.

Livia Naomi Rigawara

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The phenomenon of mafqud (missing heirs) creates complex legal issues within Islamic inheritance law, particularly regarding the realization of justice and legal certainty in the distribution of estate assets. This study examines the legal position of mafqud as a temporary impediment in inheritance allocation and analyzes the procedural mechanisms applied by religious courts in determining mafqud status. Employing a normative juridical method, this research relies on primary legal materials, including the Qur’an, Hadith, classical fiqh references, and relevant judicial decisions, supported by secondary materials such as academic books and scholarly journals. The findings indicate that mafqud serves as a temporary barrier to inheritance distribution, requiring careful judicial assessment to ensure the protection of all heirs’ rights while remaining consistent with Islamic legal principles and the applicable national legal system. Therefore, structured and systematic procedures implemented by religious courts play an essential role in guaranteeing both justice and legal certainty in inheritance disputes involving mafqud.

Imamul Muttaqin; Tri Wahyu Hidayati

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the strategies employed by ustadz and ustadzah at Pondok Pesantren Tarbiyatul Islam (PPTI) Al-Falah in maintaining family resilience. The family, as the smallest unit in society, plays a crucial role in shaping individuals’ character, morality, and spirituality, particularly for those living in a pesantren environment characterized by intensive religious and educational activities. This research uses a qualitative method with a case study approach. Data were collected through interviews and observations involving married ustadz and ustadzah who reside within the pesantren environment. The results indicate that in building a household, conflicts are inevitable. Due to teaching responsibilities that often extend into the night, miscommunication may occur and potentially lead to domestic issues. Therefore, family resilience among ustadz and ustadzah at PPTI Al-Falah is developed through five main strategies: (1) spiritual strategies, (2) communicative strategies, (3) educational strategies, (4) social and environmental strategies, and (5) economic and time management strategies.

Rahmat Fajar Ramdani

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).

Ilma Wulansari Hasdiansa

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Nowadays, people are more likely to make transactions online. Online transactions are the same as offline transactions, only the online buying and selling process is carried out via the internet rather than offline, where sellers and buyers meet.  In fact, when carrying out online transactions, some customers become disappointed and disadvantaged, such as when the product ordered is not suitable or is not sent by the seller, especially for customers who experience fraud with large amounts of money.  As a result, it is very important to follow Islamic business ethics when making transactions on Tokopedia.  This research uses qualitative descriptive research where researchers use the literature study method to obtain data.  The research results show that Islamic business ethics at Tokopedia fulfill several Islamic ethical principles