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This study aims to determine Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices. The principles used in this study in realizing transparent and accurate accounting practices are responsibility, efficiency and effectiveness, and strategic vision. This type of research is qualitative research. Data collection techniques use literature studies. The results of the study indicate that accounting has a very important role in realizing transparency and accuracy. By realizing accountability, namely helping to improve performance and accountability of activities by compiling government agency performance accountability reports. In realizing transparency, accounting can guarantee the accuracy and reliability of the information to be disseminated, while in realizing responsibility, accounting helps to account for the use of regional revenue and expenditure funds by compiling financial reports. The role of accounting in realizing efficiency and effectiveness is to help process regional revenue and expenditure funds so that tasks and authorities are carried out optimally. The role of accounting in realizing a strategic vision is to prepare an optimal work plan by considering the planned results and costs incurred

The sharia capital market has become an important component in supporting sharia-based economic growth.  With the rapid development of digital technology, implementing innovative strategies is the key to expanding reach and increasing efficiency in developing and marketing sharia shares.  This research aims to identify and formulate effective strategies in developing and marketing sharia shares in digital technology-based capital markets.  The research method used is a literature study, which analyzes various literature and secondary data regarding current practices in the Islamic capital market and the adoption of digital technology in this sector. The research results show that the adoption of digital technology, such as online trading platforms and artificial intelligence (AI)-based data analysis, plays a significant role in increasing investor participation, transparency and operational efficiency of the Islamic capital market.  In addition, strategies that focus on investor education, innovation in investment products that comply with sharia principles, and collaboration between stakeholders are proven to support the optimization of sharia stock marketing.  The implementation of digital technology in sharia stock marketing can increase the attractiveness of sharia-based investments and expand the market.  This research is expected to provide strategic insight for regulators, market players and other stakeholders in optimizing the role of digital technology to strengthen the Islamic capital market in a sustainable manner

The focus of sharia monetary economics is to apply Islamic rules in financial management to improve welfare and reduce poverty. The system emphasizes the concepts of justice and equity and avoids elements such as usury, uncertainty, and excessive speculation. The sharia monetary economy aims to increase income equality by using instruments such as zakat, infaq, alms, and waqf. This study shows how sharia monetary economics can help overcome poverty in Indonesia, especially through sharia financial instruments such as microfinance institutions and yield principles. Studies show that Islamic finance improves economic stability and helps people achieve sustainable prosperity.

Various economic systems, including Islamic ones, have debated usury in financial transactions. Because it is considered detrimental to one of the parties and contrary to the principles of justice, usury, which literally means unfair additions or profits in transactions, is prohibited in Islam. By referring to primary sources such as the Qur'an and Hadith, as well as the opinions of fiqh scholars, this research aims to study the Islamic perspective on the use of riba in recording financial transactions. Understanding the use of usury in recording financial transactions is the main objective of this research. The research results show that Islam emphasizes the prohibition of usury in recording financial transactions and encourages the use of a financial system that is based on the principles of balance, transparency and mutual benefit. Apart from that, this research also discusses alternative efforts that can be used by the Islamic financial system to replace the practice of usury, such as the application of fairer principles for results (mudharabah) and buying and selling (murabahah). Thus, the Islamic financial system can stop the practice of usury.

Because interest-bearing deposits are not allowed by Islamic Sharia rules and principles, Islamic banks generally collect deposits in the form of profit-sharing investment accounts. These accounts differ from conventional deposits not only because of the profit-sharing nature of the returns they offer but also because the relationship between the customer and the bank is not a debt contract, so these deposits are not considered 'fixed capital.' (artinya, nasabah dapat menerima hasil negatif atau kerugian). This last characteristic poses serious regulatory issues in jurisdictions where bank deposits are legally required to have a definition of 'certain capital.' In general, the presence of such 'risk-bearing instruments' in the capital structure of Islamic banks complicates the assessment of their capital adequacy. Moreover, the fact that profit-sharing investment account holders are a type of equity investor without the governance rights held by creditors or shareholders poses a significant oversight problem. This article explains these issues in more detail and proposes a solution in the form of a structural distinction between Islamic banks in the narrow sense on one side, and entities managing profit-sharing investment accounts on the other.

This study aims to explore the concepts, objectives, functions, and principles of financial management in educational institutions. With the increasing complexity of educational institutions, efficient and effective financial management has become a crucial factor in supporting the creation of quality education. To achieve this goal, the study uses a literature review method. Data sources were obtained from various academic journals, reference books, and publications related to financial management in educational institutions. The results of the study show that good financial management plays an important role in supporting the overall management of education. This is achieved through the optimization of available financial resources, management of facilities and infrastructure, and improvement of the welfare of educators. The implementation of effective financial management enables educational institutions to allocate funds more strategically, thus supporting various educational programs and activities. With good financial management, it is expected that the quality of education provided by educational institutions can continue to improve over time.

This study aims to enhance the financial performance of Micro, Small, and Medium Enterprises (MSMEs) by applying sharia economic principles, with a focus on business sustainability and open innovation. MSMEs are vital to the Indonesian economy but often face challenges such as limited capital, restricted market access, and low sharia financial literacy. Using a sharia economic framework rooted in principles of fairness, transparency, and sustainability, the study explores innovative strategies to boost the competitiveness of MSMEs. The open innovation approach promotes collaboration between MSMEs and various stakeholders, including sharia financial institutions, government agencies, and local communities, to create a supportive environment for sustainable development. The findings suggest that integrating sharia economic principles with open innovation can enhance operational efficiency, strengthen financial structures, and positively impact the long-term sustainability of MSMEs. Based on these results, the study recommends that MSMEs incorporate this approach into their financial management practices to navigate global economic challenges and achieve sustainable growth.

This study examines and compares the Capital Asset Pricing Model (CAPM) with the Sharia Compliance Asset Pricing Model (SCAPM) in constructing an optimal stock portfolio based on the sharia stock index on the Indonesia Stock Exchange, specifically the Jakarta Islamic Index (JII), during the 2019–2023 period. The primary aim is to evaluate whether the SCAPM, which incorporates mudharabah profit-sharing returns in place of the risk-free rate, offers more relevant insights for Muslim investors compared to the CAPM. Utilizing a quantitative approach and a two-step regression method, the research develops an optimal portfolio by calculating stock betas and analyzing the relationship between systematic risk and expected returns. The findings reveal that neither the CAPM nor the SCAPM models are valid for predicting risk and expected returns for the JII's optimal stock portfolio. This study is intended to guide sharia-compliant investors in making informed decisions and assist investment managers in designing strategies aligned with Islamic financial principles.

The application of sharia accounting in business is becoming increasingly relevant along with the growth of the global sharia economy. Sharia accounting, which is based on the principles of fairness, transparency and fair sharing of risks, offers a unique approach to financial management. This research uses a qualitative method based on literature review to explore the challenges, prospects and solutions for implementing sharia accounting in modern business. The research results show that the main challenges include limited competent human resources, sharia accounting standards that are not yet uniform, digitalization which requires technological adaptation, and a lack of social and cultural acceptance. On the other hand, the prospect of sharia accounting has great potential in increasing stakeholder trust, expanding access to sharia markets, and strengthening the company's ethical image. To overcome these challenges, solutions are needed such as the development of comprehensive sharia accounting standards, increasing human resource competence, investment in supporting technology, transformation of conventional paradigms, and multilateral cooperation between government, academics and the business sector. This research provides strategic insight into how sharia accounting can be applied effectively to support ethical and sustainable business growth.

Islamic banking in Indonesia has experienced significant growth alongside increasing public interest in financial products that comply with Islamic principles. However, in practice, there are still challenges that prevent Islamic banking products and services from fully meeting Sharia standards. Some of the issues include the use of wadiah contracts in current accounts, which deviate from their original concept of safekeeping; the application of murabahah contracts for financing consumptive goods, which contradicts their intended purpose; the frequent misuse of ijarah muntahia bit tamlik (IMBT) contracts for speculative purposes; and mudharabah contracts with unfair profit-sharing ratios. Additionally, factors such as a lack of understanding of Islamic finance, competitive pressure from conventional banks, inadequate supervision, and differing interpretations of Sharia law further hinder the implementation of fully Sharia-compliant products and services. To resolve these challenges, various efforts are needed, including enhancing the quality of human resources through education and training, implementing stricter supervision by relevant authorities, developing clearer and more comprehensive operational standards, and fostering closer collaboration with Islamic scholars for accurate legal guidance. These steps are expected to help Islamic banking fully adhere to Sharia principles, increase public trust, and support the growth of the Islamic finance industry.

This study discusses citizenship rights within the framework of the rule of law in Indonesia, focusing on both theoretical and practical aspects. Citizenship is a crucial element in the legal system, as it grants individuals legal status, through which they can access civil, political, and social rights. However, despite the constitutional guarantee of citizenship rights, their implementation in Indonesia still faces various challenges, particularly regarding stateless individuals, children from mixed marriages, and limited access to citizenship documents. This research employs a normative juridical and comparative method by analyzing Indonesia's citizenship regulations and comparing them with countries such as Canada and Germany. The findings indicate that Indonesia needs to reform its citizenship policies to be more inclusive and aligned with international standards. Recommendations include addressing statelessness issues, simplifying the administrative process for obtaining citizenship, and aligning policies with international principles. Therefore, it is expected that Indonesia's citizenship policies can provide more equitable and fair protection for all its citizens.

The overarching goal of this study is to gain a deeper familiarity with Pancasila, its guiding principles, and its significance as a national framework. The theory that serves as the basis for this research's discussion is derived from the findings of literature studies conducted with a variety of existing sources, including in-depth expert journals, articles, and books. Given Pancasila's significance as a state, the author is keen on re-examining its application as the foundation of the state. This highlights the significance of Pancasila's implementation for any nation.

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.

Pancasila and Citizenship Education (PPKn) has a strategic role in building democratic character among the younger generation as an important capital in the life of society, nation and state. This research aims to analyze how the implementation of PPKn education in schools can be an effective means of internalizing democratic values, such as tolerance, justice, respect for human rights, and deliberation. Civics learning requires good preparation, especially through preparing material that not only provides knowledge but is also able to bring about changes in the character of students. This research uses a qualitative approach with a literature review method, which includes critical analysis of various sources, such as national and international journal articles, books, e-books, dissertations, theses, as well as print and online media which can provide a comprehensive picture of the role of PPKn in form students' democratic character. The research results show that PPKn education based on Pancasila values ​​has proven to be effective in developing individuals who have strong character and are able to face the challenges of the era of globalization. By combining the values ​​of Pancasila and democratic principles, this education plays a role in forming a highly civilized, competitive and globally superior nation.

Implementation of sharia accounting principles in company financial management is important in the current context of economic globalization. Literature studies show that these principles not only cover aspects of compliance with sharia law, but also emphasize transparency, fairness and sustainability in business practices. The application of sharia accounting principles aims to ensure that all company financial activities are in accordance with Islamic ethical values, such as the prohibition of usury, speculation and other unethical practices. This not only increases company compliance with religious laws, but can also increase trust from investors and the general public. Some of the main principles applied in sharia accounting include transparency in financial reporting, avoidance of usury, fairness in the distribution of profits and losses, as well as consideration of social and environmental aspects. By applying these principles, companies can create a business environment that is more sustainable and oriented towards the values ​​of justice. Literature studies also show that challenges in implementing sharia accounting include the lack of clear international standards, as well as complexity in the interpretation of principles that vary between countries. However, the long-term benefits of implementing these principles are expected to provide significant added value both in terms of finances and company reputation.

Industry in Indonesia plays an important role in ensuring transparency, accountability and compliance with sharia principles. This research aims to analyze the application of sharia accounting in sharia insurance companies in Indonesia, with a focus on financial reporting, revenue recognition, distribution of underwriting surpluses, and management of participant funds. The research method used is a qualitative descriptive approach through literature studies and interviews with related parties in several sharia insurance companies. The research results show that the implementation of sharia accounting in sharia insurance companies in Indonesia is in accordance with the Sharia Accounting Standards Guidelines issued by the Sharia Accounting Standards Board (DSAK) and the MUI National Sharia Council (DSN) Fatwa. Apart from that, the challenges faced include the need to increase human resources' understanding of sharia accounting and adapt to industrial developments. With the existence of a sharia accounting system that is transparent and compliant with sharia, it is hoped that it can increase public trust in sharia insurance in Indonesia.

One critical component in the rapidly expanding halal tourism industry is the existence of hotels catering to the needs of Muslim travelers, known as Sharia-compliant hotels. Operating within the framework of Islamic law, these hotels bear the responsibility of managing funds in accordance with Sharia principles. The management of non-halal funds within such establishments presents a complex challenge that necessitates careful consideration to ensure compliance with Islamic values while addressing financial and social aspects. This study aims to provide insights into strategies for managing non-halal funds in Sharia-compliant hotels within the framework of Corporate Social Responsibility (CSR) and from the perspective of Islamic economic law. Using a qualitative research approach with descriptive analysis through a literature review, the findings indicate that the legal status of non-halal funds may be permissible if allocated for general public welfare. Recommended management strategies include adherence to the PSAK 101 accounting standard and the application of Tafriq Shafqah principles through CSR initiatives. Non-halal funds are optimally distributed for social welfare (maslahah wa tashrif al-‘ammah) such as empowering local communities through education and training, supporting zakat and charity programs, promoting sustainable environmental management, ensuring fair employment opportunities, fostering local economic development, and enhancing public education and awareness. These efforts not only enhance the positive reputation of Sharia-compliant hotels but also contribute significantly to the economic, environmental, and social well-being of the broader community.

Truth and responsibility are fundamental ethical principles that shape leadership practices in corporate settings. This study explores the philosophical foundations of truth and responsibility and their applications in leadership ethics within organizations. Using a systematic literature review approach, the research synthesizes findings from various philosophical schools, such as deontology, utilitarianism, and virtue ethics, to examine how leaders can navigate ethical dilemmas, foster integrity, and build trust. The results reveal that embracing truth and accountability enhances decision-making processes, strengthens organizational culture, and mitigates ethical risks. This study highlights the significance of philosophical reflection in addressing modern leadership challenges, particularly in fostering transparency and ethical responsibility in complex business environments. Future research should focus on integrating these principles into leadership development programs to promote sustainable and ethical organizational growth.

This study aims to examine the effect of Islamic accounting service quality on customer trust in the context of Islamic banking. This literature study identifies key factors in enhancing customer trust, including transparency of financial statements, compliance with sharia principles, and overall service quality. Using the literature research method, it was found that consistent and shariah-compliant implementation of Islamic accounting plays an important role in enhancing customer trust. Service quality that includes accuracy, transparency, and sharia compliance has a significant impact on customer trust, which in turn affects customer loyalty and the growth of Islamic banks. This research provides insights for Islamic bank management to improve service quality to build customer trust.

The implementation of the Independent Curriculum in the field is not free from various challenges, especially for teachers who are faced with the demands of being able to develop innovative, adaptive teaching modules that are in accordance with the characteristics of students. SDN No. 10 Galung in Majene City is one of the elementary schools that also implements the Independent Curriculum. In this school, it was found that teachers' understanding and skills in developing teaching modules are still limited, so optimal training and mentoring are needed to support the successful implementation of the curriculum. This community service activity aims to optimize teachers' understanding and skills in developing the Independent Curriculum teaching modules. The methods used include training and mentoring. The results of this activity show a significant increase in teachers' ability to design and implement contextual and innovative teaching modules. This activity provides benefits for teachers in building more meaningful learning, student-centered, and in accordance with the principles of the Independent Curriculum.