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This research investigates the impact of financial technology in Islamic banking through a qualitative approach. The primary focus is on the paradigm shift in operational processes and challenges faced by Islamic financial institutions in adopting technological innovations. Through the analysis of regulations, financial technology implementation, and stakeholder perceptions, this study identifies significant changes in financing and investment models. Findings indicate positive impacts such as increased operational efficiency, product diversification, and responsiveness to consumer demands. However, challenges in data security and unequal access emerge as primary concerns. This research provides in-depth insights into how financial technology triggers transformation in Islamic banking, with significant implications for regulatory design and future business strategies.

Introduction: Digital transformation in the agricultural sector has become an urgent need to increase efficiency and productivity, especially in tropical regions that are rich in natural resources but face challenges in adopting technology. Purposed: To analyze the socio-economic factors influencing the adoption of precision agricultural technology by farmers in tropical agro-ecological areas. Research method: A quantitative approach with an explanatory survey design was used in this study, with a sample consisting of crop farmers selected randomly. The independent variables analyzed include age, education, income, land area, access to credit, and participation in farmer groups, while the dependent variable is the level of adoption of precision technology. Results: Logistic regression showed that education, income, access to credit, and participation in farmer groups have a significant impact on the adoption of precision technology. In contrast, land area did not show a significant effect on technology adoption. Access to credit and education had a very strong influence on the adoption decision, followed by income and participation in farmer groups. This study suggests the need for improving access to education, providing adequate financing schemes, and empowering farmer groups to enhance the adoption of precision agricultural technology in tropical areas. Thus, policies supporting precision agriculture technology are expected to improve productivity and sustainability in the region.  

UMKM Terez Collection have experienced a downward sales trend and very drastically after the Covid-19 pandemic. The aim of the research is to determine the Terez Collection's marketing strategy and the obstacles faced in increasing its sales value. This type of qualitative descriptive research uses a purposive sampling method. Data collection methods are observation, interviews and literature study. Data analysis involves data collection, reduction, presentation, drawing conclusions and verification. The market segment being worked on is teenage women aged from teens to adults, lower middle class. Meanwhile positioning has not been carried out and understood well. The research results show that the product in consumer perception has good quality in its class, is varied and meets consumer wants. The pricing strategy is quite good and competitive. The promotional strategy is still conventional so that the distribution channel is still one channel, namely conventional. The location of production and management of UMKM in production centers is an added value. Distribution is carried out through wholesalers and retailers. The obstacle faced is that the owner does not understand digital marketing well, and has not taken advantage of opportunities through product innovation. Suggestions for local governments to facilitate and encourage the return of the Binong Jati knitting center, to help facilitate financing for product innovation and training. Terez Collection is advised to increase knowledge and carry out digital marketing as an effort to expand the market.

This study investigates the contribution of Islamic banks in supporting green economy initiatives and promoting sustainable financial growth. Employing a quantitative research design, the study utilizes secondary data collected from annual reports, sustainability disclosures, and carbon emission reports of Islamic banks for the period 2018–2024. The research aims to examine the relationship between green financing portfolios and key financial performance indicators Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) while evaluating the environmental impact through carbon emission reduction. Descriptive statistics provide an overview of green financing activities and financial ratios, while multiple regression analysis assesses the effect of green financing on sustainable financial performance, controlling for bank size, Gross Domestic Product (GDP) growth, and inflation. An independent sample t-test compares Islamic and conventional banks in terms of ethical compliance, environmental contribution, and profitability. The findings reveal that Islamic banks allocate a higher proportion of financing to green projects, achieving significant carbon emission reductions without compromising financial performance. The green financing portfolio exhibits a positive and significant effect on sustainable financial growth, and larger banks demonstrate a greater capacity to implement sustainability initiatives. The comparative analysis confirms that Islamic banks outperform conventional counterparts in environmental and ethical dimensions while maintaining comparable profitability. These results underscore the potential of Sharia-compliant banking to integrate ethical, environmental, and economic objectives, positioning Islamic financial institutions as key actors in advancing a sustainable, low-carbon financial system.

This study aims to examine the integration between Islamic education financing and national policies in order to achieve Sustainable Development Goal (SDGs) No. 4 on quality and inclusive education. Using an Islamic normative approach, national education policy analysis and human capital theory, this study explores the relationship between the financing principles in QS. Al-Mujadilah verses 12-13 and Law No 20 of 2003 on the National Education System. The research method used is descriptive qualitative with literature analysis techniques that include the study of Qur'anic interpretations, policy documents, and concepts of human capital theory. The results show that Islamic education financing, which is based on the principles of justice, equity, and sustainability, has great potential to support national education policies in improving access and quality of education in Indonesia. The principles of zakat, waqf and sadaqah as Islamic financial instruments can be optimized to close the gap in access to education, especially for marginalized groups. This research recommends a stronger synergy between Islamic financing principles, national education policy, and the human capital approach in order to realize inclusive and quality education in accordance with SDGs goal No. 4.

This study examines the significant role of cash waqf in financing renewable energy projects for sustainable Islamic economic development. Using a descriptive qualitative approach, the research collects data through case analysis of Islamic social finance institutions involved in renewable energy funding, along with interviews with key informants such as waqf managers and Islamic finance practitioners. The data were analyzed using thematic analysis to identify recurring patterns and key themes related to cash waqf’s application in renewable energy projects. The findings show that cash waqf offers a more sustainable funding model compared to conventional charity. By preserving the principal and only utilizing the income, cash waqf provides long-term resources for clean energy projects. The study also highlights cash waqf’s advantages in terms of accountability and transparency, as waqf institutions are required to provide auditable financial reports. In contrast, conventional charity is often short-term and lacks structured oversight, making cash waqf a more efficient model for financing ongoing projects like renewable energy. The research also identifies challenges in implementing cash waqf, such as regulatory issues and lack of awareness. However, there are significant opportunities to address these challenges through collaborations with Islamic banks and sustainable financial institutions. This study proposes integrating cash waqf with Islamic finance principles and ESG criteria to increase its impact on renewable energy projects. With appropriate regulation and increased awareness, cash waqf can play a crucial role in driving the transition to a sustainable green economy.

This study explores the impact of religious values on Muslim consumers' behavior toward green financing and eco-friendly products within the framework of Islamic economics. The research utilized a quantitative approach with a descriptive survey method, surveying 250 Muslim consumers from urban areas in Indonesia. A structured questionnaire with a five-point Likert scale was employed to measure religiosity and eco-friendly purchasing behavior. The multiple regression analysis showed that religiosity significantly influences green purchasing behavior, with higher religiosity scores correlating with greater engagement in environmentally conscious purchasing decisions. Additionally, the t-test and ANOVA revealed significant differences between Sharia-compliant and non-Sharia-compliant groups, with the Sharia-compliant group exhibiting stronger eco-friendly purchasing behavior. These findings suggest that Islamic principles related to environmental stewardship, such as Khalifa (guardianship of the earth) and Israf (avoiding wastefulness), play a significant role in shaping consumer attitudes toward sustainability. The study concludes that religious values are a crucial determinant of green purchasing behavior and that incorporating these values into sustainability initiatives can effectively promote eco-friendly behavior, especially in communities where religion plays a central role. Policymakers and educators can leverage religious frameworks to foster sustainability and encourage more responsible consumer behavior in Muslim-majority communities.

This study aims to review the impact of tax avoidance on the debt maturity structure of Micro, Small, and Medium Enterprises (MSMEs) based on existing literature. Tax avoidance provides MSMEs with the ability to improve short-term cash flow by reducing tax liabilities, which in turn allows for flexibility in managing debt, including extending debt maturity. With increased cash flow, MSMEs tend to rely more on debt as a financing source; however, they also face the risk of higher financing costs due to increased risk perceptions from lenders. The impact of tax avoidance on company reputation can also affect relationships with creditors, potentially leading to higher borrowing costs or difficulties in obtaining debt in the future. Although tax avoidance offers short-term benefits, MSMEs need to consider the potential long-term negative impacts, such as financial risks and reputational damage, when making debt management decisions. This study provides important insights for MSMEs in managing tax avoidance wisely, balancing financial benefits with the potential reputational impact.

The aim of this research is to determine the application and comparison of murabahah and musyarakah mutanaqisah contracts in applying for Sharia KPR financing at Bank Syariah Indonesia. The method used in this research is qualitative descriptive research. The information obtained in this research is the result of interviews, observation and documentation. The research results show that the implementation of both contracts begins with a financial request with the same administrative requirements. Comparison of contracts can be seen in similar things, namely. administrative requirements, installment financing, accelerated repayment system and legal consequences for defaulting customers. The differences between these contracts lie in the characteristics of the contract, the definition of margin, the bank's relationship with the customer, the value of the object and home ownership. In its implementation, it can be done by considering the advantages and disadvantages of the two contracts.      

There are many small-scale people who want to have a business to make a living but are still hampered by capital, so they have to look for more loans to build a business that can become a foundation for the continuity of life in the future. With this, the government is now establishing various institutions that are able to increase the income of people who need capital as business capital, one of these institutions is PT. Madani Mekar Syariah National Capital. So the aim of the author's research is to find out how the practice of distributing business capital funds at PT. Madani Mekar Syariah National Capital in Betung District, Banyuasin Regency and also wants to know how sharia economic law applies to combining murabahah and wakalah contracts in one transaction which is applied to PT. Madani Mekar Syariah National Capital in Betung District, Banyuasin Regency. This research uses qualitative methods with respondents, namely branch heads and Account Office members as well as customers. Regarding informants, namely customers who are Muslim, new customers, and have businesses. The results of this research show the flow of fund distribution practices at PT. Mekar Syariah Madani National Capital in Betung District, Banyuasin Regency includes the stage of determining customers according to the criteria set by PNM Mekar Syariah, the second stage is Financing Training, the third stage is signing the agreement and disbursing funds, and the fourth stage is carrying out weekly installments. If we look at sharia economic law regarding the combination of murabahah and wakalah contracts, this is permissible and does not conflict with sharia principles because the murabahah and wakalah financing contracts are carried out at separate times.

Financing is one type of sharia banking activity which is meant by financing is the provision of funds or bills which are equivalent to profit sharing transactions in the form of mudharabah and musyarakah, rental transactions in the form of ijarah or hire purchase in the form of ijarah, mutaniya bittamlik, sale and purchase transactions in in the form of murabhahah, salam and istisna receivables, lending and borrowing transactions in the form of qards and service rental transactions in the form of ijarah for multi-service transactions. This research aims to determine the influence of DPK, FDR and NPF on murabahah financing in Islamic commercial banks for the 2018-2022 period. This type of quantitative research, the data used is secondary data taken from the OJK website. This research uses the multiple linear regression method. The research results show that the variables third party funds (DPK), financing to deposit ratio (FDR) and non-performing financing (NPF) simultaneously have a significant influence on murabahah financing in Islamic commercial banks for the 2018 - 2022 period.

The study was conducted at Bank Syariah Indonesia KC. Kutacane with the aim of understanding the execution of the musyarakah reform at Bank Syariah Indonesia KC. Kutacane and the compliance of the musyarakah reform practice with the DSN-MUI No.08/DSN-MUI/IV/2000 fatwa on musyarakah. This study employs a deskriptif kualitatif method using the technique of gathering data through open communication with the parties involved in the musyarakah reform at Bank Syariah Indonesia KC.Kutacane. The study’s findings indicate that the musyarakah redevelopment practice implemented by Bank Syariah Indonesia KC. Kutacane’s implementation of this practice complies with the DSN-MUI/IV/2000 fatwa regarding musyarakah in several poins. However, the fourth poin’s remuneration is explained as follows: a mitra may declare that if the profit exceeds a certain amount, kelebihan or prosentase will be given to the individual. In practice at BSM, profit has already been determined by taking into account the modalities.

This study seeks to ascertain the role of administrators in facilitating children's educational aspirations, the challenges experienced by administrators in fulfilling their responsibilities, and the strategies used by administrators to overcome these challenges. The investigation used the descriptive technique. The used data collecting strategies include direct observation, direct communication, and documentary research. The corresponding data collection instruments include observation, interviews, and documentation. The study analysis was conducted in a qualitative descriptive fashion, including a total of 23 participants. These participants included 2 administrators from orphanages, 4 foster children from vocational schools, 16 foster children from middle schools, and 1 foster kid from an elementary school. Orphanage administrators have a crucial role in ensuring the uninterrupted education of children. They serve as motivators, facilitators, guides, and surrogate foster parents for the children's families or parents. The challenges faced by administrators in implementing the programme stem from the youngsters themselves and the availability of financing. The management is addressing the current difficulties by engaging with the children, seeking donors to provide financial support for the institution, and ensuring that all the requirements of the children at the orphanage are met.

PT. Pegadaian (Persero) is a non-bank financial institution which is legally permitted to carry out credit financing on the basis of pawn law. PT. Pegadaian is currently carrying out transformation in the digital world by creating a web-based application called "Pegadaian Digital Service (PDS)". Pegadaian Digital Service (PDS) is a web-based pawnshop service to facilitate customer service in transactions. This research uses a qualitative approach with descriptive methods. The purpose of this research is to determine the use of the Pegadaian Digital Service (PDS) application to facilitate customer transaction services. The results of this research show that the use of the digital Pegadaian application makes customer service easier in transactions. However, it is still not running effectively in terms of facilities so it must be further improved which will have an impact on the quality of service.  

Cooperatives are one of the vessels used by a large part of society in the development of economic activity. In addition to economic activity, the foundations and principles in cooperatives are a reflection for Indonesians in the family system. The purpose of this study to determine whether such a cooperative can be said to participate in building the community economy in Tanjung Balai City should be studied and observed in more depth. As for this type of research, it is a descriptive qualitative research. This means that the researcher tries to provide a view and an overview while the researcher will directly plunge into the public through the process of field observation, in-depth interview (in-depth interview) as well as face-to-face and discussion. The data collection technique in this study uses observation, interview, and documentation techniques with researchers as key instruments that are always directly involved in all research processes.  

The aim of this research is to describe the implementation of educational financial management in the aspects of planning, implementation, evaluation and accountability of educational finances at Al-Manar Galur Muhammadiyah Middle School. At Muhammadiyah AL-Manar Galur Middle School, financial management is an urgent matter because education faces obstacles in managing limited funds and budgets. Al-Manar Galur Muhammadiyah Middle School often faces limited financial resources, but has an obligation to improve the facilities and quality of education. Setting the budget in detail and systematically Al-Manar Galur Middle School needs to make arrangements so that every expenditure can be properly accounted for. Good financial management at AL-Manar Galur Middle School can help the institution provide student infrastructure and change education for the better. Managing finances effectively can contribute to increasing the efficiency of using funds, controlling expenses and transparent financial reporting.

The researcher is interested and aims to investigate and analyze the mechanism for handling problematic financing implemented by Bank Sumut Syariah, especially at KCP Kota Baru Marelan. This research adopts a type of field research with a focus on phenomena or symptoms that occur in the field related to problematic financing in Sharia Home Ownership Credit (KPR) products provided by PT. Bank Sumut Syariah, especially at the Sub-Branch Office (KCP) Kota Baru Marelan. The results of this research are based on observation and scientific logical analysis of data collected from the field. Based on in-depth discussions, Bank Sumut Syariah, especially at KCP Kota Baru Marelan, has implemented a mechanism for handling problematic financing by paying attention to sharia principles. This process involves proactive communication, involvement of sharia experts, and customer openness. Customers, as represented by Mrs. Nilam Kurnia, gave positive testimony regarding the bank's approach in handling problematic financing.

Musyarakah mutanaqishah is musyarakah or syirkah ownership the assets (goods) or capital of one of the parties (shariq) are reduced due to gradual purchase by other parties. As well as a musyarakah agreement mutanaqishah is a combined contract between a musyarakah contract and a contract ijarah. Sharia syndicated financing is financing provided by two/more Islamic banks or financial institutions, with the same terms and conditions, using the same documents and administered by one bank. Regarding information on syndicated financing using a musyarakah agreement Mutanaqishah is still not widely known by the wider community until now This. So this research will focus on discussing contracts musyarakah mutanaqisah used in syndicated financing. Because This contract is a contract that needs to be socialized and more publicized the banking sector, because its existence is not widely known by the public common among other contracts which are also used for syndicated financing in sharia banking in Indonesia, after previously using contracts murabahah and ijarah mun tahiya bit tamlik.

This study aims to examine the development of Ijarah products as an alternative financing in Islamic Financial Institutions (LKS) in Indonesia, with a focus on its implementation in meeting customer financing needs. Ijarah, as a lease agreement in the Islamic financial system, offers financing solutions that are in accordance with sharia principles and has great potential in the Indonesian Islamic financial industry. This study uses a qualitative method with a case study approach, analyzing primary and secondary data from several LKS that have implemented Ijarah products. The research findings show that Ijarah products have advantages in providing financing flexibility, especially in fixed asset sectors such as property and vehicles. However, challenges faced in developing this product include a lack of customer understanding and regulatory complexity. The implications of this study indicate that strengthening socialization and increasing the operational capacity of LKS in offering Ijarah products is very important to increase the competitiveness and inclusion of Islamic finance in Indonesia.

Infrastructure development is one of the top priorities for the Indonesian government to achieve sustainable economic growth and enhance the quality of life for its people. Infrastructure plays a significant role in driving economic growth, as the availability of adequate infrastructure in a region contributes to the economic development of that area. However, it's acknowledged that financing large-scale and complex infrastructure projects requires substantial funds. Currently, government sukuk has become a popular choice for the Indonesian government to obtain funds aimed at financing infrastructure development. Economic growth serves as one of the indicators to assess the outcomes of past development efforts and determine the direction of future development. In other words, positive economic growth indicates an improvement in the economy, while negative economic growth signifies a decline. Funding sourced from foreign debt and infrastructure project development in Indonesia has consistently been a recurring issue over the years, given their interconnected nature. The government has taken various measures to ensure infrastructure continues to progress without adding to the burden of foreign debt for the country. One suitable option that can serve as a way out of the limitations in funding sources is through the issuance of Shariah Sovereign Securities or SBSN by the government.