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In the rapidly developing digital era, Sharia Financial Institutions (LKS) have a great opportunity to innovate and adapt to modern technology to support economic growth, especially for Generation Z. This research aims to identify optimization steps that can be taken by LKS in facing transformation digital, as well as exploring the role of sharia financial technology (fintech) in advancing the technology industry. Generation Z, as a highly tech-savvy group, has different needs and preferences than previous generations. Therefore, LKS is required to integrate digital-based financial services that are in accordance with sharia principles, so that they can be more attractive and serve this segment. This research uses a qualitative approach with literature studies and in-depth interviews with industry practitioners. The research results show that collaboration between LKS and sharia fintech, development of inclusive digital platforms, and increasing sharia financial literacy among Generation Z are key factors in advancing the sharia technology industry. This optimization will not only increase the competitiveness of LKS, but also support the sustainable development of the sharia digital economy.

The purpose of this study is to examine the principles of maqashid sharia in the tourism industry of Camplong Beach, Sampang Regency. It is expected that maqashid sharia which has five main objectives, namely protection of religion, soul, mind, descendants, and property, will offer a moral and ethical basis for sharia-based tourism management. Camplong Beach has a lot of potential to uphold the values ​​of maqashid sharia as a developing tourist resort. By using field research techniques, interviews, and documentation, this study takes a qualitative approach. The conclusion of the study shows that a number of maqashid sharia values, including preserving the environment (hifz an-nasl), empowering the local economy (hifz al-mal), and educating and promoting religious values ​​to tourists (hifz ad-dtn), can be used to manage Camplong Beach tourism. Thus, it is expected that the application of the concept of maqashid sharia in tourism management will encourage sustainability and provide a wider positive influence on local residents and tourists. Thus, Camplong Beach can be an example of sharia tourism that is financially successful and in accordance with Islamic law.

This study aims to analyze the impact of Sustainable Development Goals (SDGs) 2030 on eco-literacy and green purchase behaviour from the perspective of Maqashid Syariah. Climate change and the need for sustainability highlight the importance of eco-literacy in fostering consumer environmental awareness. This research employs a quantitative method using a survey of 96 respondents selected through purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The findings indicate that eco-literacy significantly influences the brand image and green product knowledge. These variables mediate the relationship between eco-literacy and green purchase behaviour. The results emphasize that consumers with higher levels of eco-literacy tend to prefer sustainable brands and environmentally friendly products. From the perspective of maqashid syariah, these findings align with the principles of hifz al-'aql (protection of intellect) and hifz al-maal (protection of wealth).

Share transactions in the sharia capital market must comply with sharia principles. The aim of this research is to analyze the position of stocks that are used as an arena for speculation in the views of scholars, both classical scholars and contemporary scholars. This research is library research with a descriptive analysis method using a normative juridical approach. The research data analysis was carried out through three mechanisms, namely data reduction, data presentation and drawing conclusions. The results of the research show that Based on the discussion above, it shows that in the view of the ulama it has been explained that speculative activities, Riba, Gharar and Maysir (gambling) have been prohibited by Islamic law which was issued as a regulation. One of them is setting a minimum holding period for shares. With these restrictions, shares cannot be traded at any time, so there is little incentive to profit from price changes alone. However, finding the right retention period can be difficult. These restrictions can limit speculation, but also reduce the liquidity of capital market investments. Therefore, it is very possible that a rational investor needs quick liquidity but cannot sell shares because the required minimum holding period has not been met.

Hawalah is the concept of debt transfer in Islamic law which is increasingly relevant in the digital era through the application of technology in the financial sector, such as fintech platforms. This research aims to explore the understanding of hawalah, including its sharia principles, as well as its benefits and risks in the context of modern finance. This research uses a qualitative descriptive method through literature studies that examine classical Islamic legal texts as well as books and journals related to sharia economic law. The research results show that hawalah allows debt transfer with the principle of being free from usury and gharar, and has pillars that must be fulfilled by the three parties involved: muhil, muhal, and muhal alaih.

E-commerce represents the largest sector within Indonesia's digital economy, with a Gross Merchandise Value (GMV) of USD 62 billion in 2023, projected to grow to USD 82 billion by 2025. However, amidst this rapid growth, the practice of deceptive discounts—manipulating prices to create the illusion of significant price cuts—frequently occurs, causing harm to consumers. Such practices are inherently at odds with the principles of honesty and fairness in Islamic economics. This study examines the role of hisbah in monitoring and preventing deceptive discount practices in e-commerce. The primary objective of this research is to propose solutions to address the prevalence of deceptive discount practices on e-commerce platforms. The study employs a qualitative approach through library research. Data were gathered from primary and secondary literature, including books, journal articles, regulations, and related documents. The analytical method used is descriptive-analytical, aimed at understanding the relevance and application of hisbah principles in the oversight of e-commerce. The findings reveal that hisbah can complement existing regulations by emphasizing moral supervision, social sanctions, consumer education, and policy advocacy grounded in Islamic values. The implementation of hisbah not only ensures transactional integrity but also fosters an e-commerce ecosystem that is fair, transparent, and aligned with Sharia principles.

This article discusses the concept of buying and selling from the perspective of muamalah fiqh and its implications for sharia economics. Buying and selling, as one of the most common economic transactions, has a strong legal basis in muamalah fiqh which regulates the principles of justice, transparency and certainty in trade. This research identifies various forms of transactions that are permitted and prohibited in sharia, as well as legal conditions for buying and selling. Through a normative analysis approach and case studies, this article also explores the impact of applying the principles of muamalah fiqh on sharia economic growth, including how sharia-compliant transactions can increase public confidence in business, encourage the growth of small businesses, and create more equitable prosperity.

Usury is one of the concepts that is forbidden in Islamic law and has a significant impact on the economy of individuals and society (Arafah et al., 2019). The background of this study focuses on the importance of a deep understanding of usury to build awareness of its economic implications. The purpose of this study is to identify and explain the types of usury, as well as to understand the legal basis that prohibits the practice in the Qur'an and Hadith. The research method used is a qualitative method based on literature review, by analyzing primary and secondary sources related to Islamic law and sharia economics. The results of the study indicate that usury consists of several categories that have different implications, and the application of the law on usury can encourage the development of a fairer financial system. The discussion includes an analysis of the social and economic impacts of usury practices, as well as alternative sharia financial products that can be applied to replace usury. This study is expected to contribute to public understanding of usury and encourage the implementation of sharia principles in the modern economy.

This journal discusses the principles of muamalah in the context of sharia economics, with the aim of understanding how these values ​​are implemented in daily practice. This research uses a qualitative approach with interviews and literature study as the main methods. The research results show that sharia-compliant muamalah not only contributes to economic sustainability, but also improves social justice. It is hoped that this article will provide insight for economic actors and academics in understanding and applying the muamalah principle.

Financial technology (fintech) services in Indonesia are growing rapidly, including sharia fintech that operates based on sharia principles. DSN-MUI Fatwa No. 117/DSN-MUI/IX/2018 is the operational basis for sharia fintech, although the Financial Services Authority (OJK) has not fully integrated it into binding regulations. This study examines sharia compliance in sharia fintech services using library research methods. The results of the study indicate that although sharia fintech has grown, stronger legal instruments are needed so that sharia compliance is implemented comprehensively. The role of the Sharia Supervisory Board (DPS) is very important in ensuring that sharia principles are implemented. However, supervision and legal protection for sharia fintech consumers are still minimal. Therefore, special regulations and strengthening of the DPS function are needed to ensure that sharia fintech truly complies with Islamic legal principles, maintains the existence of fintech, and increases consumer trust.

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.

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.

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.

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.

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.

Bandarejo Tofu Factory, Dusun 3 is an example of a micro-enterprise that has developed by utilizing local resources. From an Islamic economic perspective, the development of this business reflects the application of sharia principles, such as justice, social welfare, and sustainable resource management. Islamic economics emphasizes the balance between profit and fair distribution, and avoids detrimental practices, such as usury and monopoly. This factory plays a role in creating jobs and supporting the local economy by using soybean raw materials from local farmers. The production process that is in accordance with Islamic law makes this business meet the halal criteria, while its orientation towards social desires and responsibilities reflects the values ​​of Islamic economics. However, the main challenge faced is maintaining Islamic ethical principles, such as honesty in transactions and concern for worker welfare, amidst competitive economic competition. This study aims to analyze the dynamics of the development of the Bandarejo Tofu Factory, Dusun 3 from an Islamic economic perspective, in order to contribute to the development of micro-enterprises based on sharia values. This study uses a qualitative approach with primary data obtained through interviews and documentation. The main informant is the factory owner, Mrs. Atin. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results of the study indicate that the development of the Bandarejo Dusun 3 Tofu Factory has made a significant contribution to the community's economy through marketing and capital strategies. In addition to increasing economic income, this business also absorbs local workers and helps reduce poverty levels in the Bandarejo Dusun 3 area.

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.

Along with the development of technology in the digital era, Islamic accounting has increased from year to year. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study was conducted to determine the impact of digitalization on Islamic accounting in Indonesia, as well as the opportunities and challenges for the Islamic accounting profession. Digital transformation includes the application of these innovations such as financial technology (fintech), blockchain, and artificial intelligence in the context of Islamic finance. This article discusses the opportunities and challenges faced by Islamic financial institutions in implementing Islamic accounting in the digital era. On the one hand, digitalization opens up opportunities to increase efficiency, accuracy, and transparency in Islamic financial reports, as well as expand public access to Islamic-based financial products. On the other hand, challenges related to the complexity of integrating digital systems that comply with Islamic principles, data security, and effective supervision are still important issues. The results of this study indicate that digitalization has a significant influence on the growth of Islamic-based accounting, especially in Indonesia.  

This research aims to explore the influence of Pancasila in Islamic criminal law reform, focusing on efforts to combat terrorism. Using a qualitative approach, this research collects and analyzes various literature sources and relevant legal documents. In addition, document analysis was conducted to evaluate existing policies and practices, as well as challenges in the application of Pancasila principles. The results show that the integration of Pancasila can strengthen Islamic criminal law by ensuring a more just and humane application in dealing with terrorism. However, there are challenges in the reform process, including differences between sharia and Pancasila principles and implementation issues. This research recommends in-depth reforms, development of oversight mechanisms, and increased dialogue between relevant parties to create a more effective legal system that is in line with Pancasila values. The findings provide important insights for Islamic criminal law reform that is more harmonious and responsive to the threat of terrorism. The research method used is normative legal research with statutory, conceptual case, historical and comparative approaches.

This research discusses the concept of dual citizenship in the perspective of Indonesian positive law and Islamic law. Dual citizenship refers to the legal status in which a person is recognized as a citizen by more than one country, a phenomenon that is increasingly relevant in the era of globalization. In Indonesian positive law, dual citizenship is generally not recognized, except in special cases such as children from mixed marriages. However, increasing global mobility and individual rights have prompted discussion on the need for wider recognition of dual citizenship. Meanwhile, Islamic law provides a more flexible approach by considering the maqasid al-shariah principle which emphasizes the protection of basic human rights. Through a normative juridical and sociological approach, this research explores how the two legal systems deal with dual citizenship and what the implications are for individuals as well as the state. A comparative study of dual citizenship Dual Citizenship, Positive Law, Islamic Law, Maqasid al-Shariah, Citizenship Regulation practices in several other countries, such as the United States, Canada, Egypt and Pakistan, was also conducted to gain greater insight and understand the best practices that can be adapted in Indonesia. The results show that despite resistance to dual citizenship, its implementation can provide significant benefits, both in terms of protecting individual rights and strengthening international relations. Therefore, it is recommended that Indonesia consider a more comprehensive and inclusive policy regarding dual citizenship, which is in line with positive legal values and Islamic legal principles. This research can hopefully serve as a reference for policy makers and academics in developing regulations that are adaptive to global dynamics.