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The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

This study aims to examine how Islamic financing contributes to the empowerment of micro, small, and medium enterprises (MSMEs), particularly in the trade sector. MSMEs play a crucial role as one of the main pillars of the national economy; however, they continue to face various challenges such as limited access to capital, inadequate managerial skills, and low levels of financial literacy. Islamic financing emerges as a solution by applying fundamental Islamic principles, including the prohibition of usury (riba), fairness, and transparency in all financial transactions.The research employs a descriptive qualitative method based on a literature review from various reliable sources. The findings reveal that Islamic financing, through contracts such as murabahah, musyarakah, mudharabah, and ijarah, not only provides access to capital but also offers mentoring and training programs to help entrepreneurs manage their businesses more professionally.The positive impact of Islamic financing can be seen in the improvement of business performance, increased turnover, and enhanced welfare among MSME actors. Furthermore, this system contributes to the stability of the Islamic banking industry and promotes sustainable national economic growth. Therefore, further development of Islamic financing is necessary to expand its reach and benefit a greater number of small and medium enterprises across Indonesia.

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

This study aims to understand and analyze the diminishing partnership (musyarakah mutanaqisah) financing products in Islamic banking in Indonesia. This research is qualitative and uses a Systematic Literature Review approach by examining various journals from 2020 to 2024 on Google Scholar with the Publish or Perish software. The results indicate that the presence of the musyarakah mutanaqisah contract can be the best solution for property ownership for the community. The demand for housing is currently increasing. The implementation of Musyarakah Mutanaqisah can be a solution for the community in meeting their requirements; however, there are many aspects of the musyarakah mutanaqisah contract that must be understood to ensure that this product operates well in Indonesia. This contract also requires coordinated and comprehensive administrative support.

This study aims to examine various factors that influence customers' engagement in choosing the Cicil Emas product as a form of long-term investment at Bank Muamalat Purwokerto. This research is based on the increasing trend of gold investment in the community caused by the increase in gold prices and awareness of the importance of halal investment according to sharia principles. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation of Bank Muamalat Purwokerto. The results show that customer interest is influenced by several main factors, namely trust in sharia principles through the murabahah contract, a positive perception of gold as a stable investment asset, the ease of installment procedures that are flat and transparent, and the efficiency of the payment system through autodebit. In addition, social factors such as family recommendations and active promotions from the marketing department also strengthen customer interest. From the SWOT analysis, it was found that the main strength of this product lies in Bank Muamalat's reputation as a pioneering sharia bank and a stable installment system, while its main weaknesses are limited physical gold stocks and low public investment literacy. With increasing public awareness of sharia investment and the large market potential in Purwokerto, the Cicil Emas product has strong prospects for continued growth as a safe and Islamically-compliant long-term investment instrument.

Independent Community Service Program (KKN) is a form of student community service that aims to apply knowledge practically in the field. This activity was carried out by students of the University of Muhammadiyah North Sumatra with the theme "Building Student Financial Awareness Through Education and Socialization in Schools. " This program aims to improve financial understanding among students from Elementary and High Schools in Perkebunan Gunung Melayu Village, Rahuning District, Asahan Regency. The methods applied include interactive socialization, educational games, and quizzes to stimulate students' interest and understanding of the importance of saving and managing finances from an early age. The results of this activity show that students begin to recognize the basic concepts of financial management, including how to distinguish between needs and desires, the significance of saving, and the application of Islamic financial principles in daily routines. In addition, this activity also serves to increase public understanding of the importance of financial education for children. The main element that facilitates the implementation of activities is support from educational institutions, village governments, and local communities, while the main challenge faced is the lack of attention of elementary school students caused by their habits that still prefer to play. Overall, this KKN program has a positive impact on increasing students' financial awareness and has the potential to be a simple financial education model at the elementary and secondary school levels

The development of Islamic banking in Indonesia has introduced the murabahah contract as one of the most dominant financing products. However, in practice, this contract often gives rise to legal disputes, particularly due to default by customers who fail to fulfill their payment obligations in accordance with the agreement. This study focuses on the Palangka Raya Religious Court Decision Number 1/Pdt.GS/2024/PA.PLK, which is noteworthy because, although the substance of the claim has a strong legal basis, it was deemed inadmissible due to a formal defect in the special power of attorney. The aim of this research is to analyze how substantive aspects related to default in murabahah contracts and procedural aspects concerning the mechanism of simplified lawsuits, as well as the validity of a special power of attorney, can affect dispute resolution.This article employs a qualitative method with a normative juridical approach, encompassing legislation, conceptual analysis, and case studies. Primary data were obtained from court decisions, while secondary data were drawn from legal regulations and literature studies. The study shows that substantively, the defendant was proven to be in default for failing to fulfill payment obligations under the murabahah contract, giving the plaintiff a strong legal basis to file a claim. However, procedurally, the lawsuit was inadmissible because the submitted special power of attorney did not meet formal requirements, rendering the plaintiff’s legal representative unauthorized to act on their behalf. The implications of these findings indicate that the success of resolving Islamic banking disputes is not solely determined by the strength of the claim’s substance, but also heavily depends on compliance with the applicable civil procedural laws. Therefore, fulfilling procedural requirements is a crucial factor in ensuring the effectiveness of dispute resolution in Islamic banking.

Islamic Financial Institutions play a vital role in strengthening the Islamic economy in Aceh, particularly through financing micro businesses. Article 14 of Qanun Aceh Number 11 of 2018 sets a target of 40% profit-sharing-based financing for Micro, Small, and Medium Enterprises (MSMEs) by 2024. However, the realization of financing with profit-sharing contracts is still low. This study aims to examine the implementation of Qanun Number 11 of 2018 in facilitating micro business financing in Aceh, identify obstacles in its implementation, and analyze the roles of the government, society, and the private sector in supporting this process. The study uses an empirical juridical method, collecting data through literature studies, interviews, and observations. Data analysis is conducted qualitatively with a prescriptive analytical approach. Challenges to financing distribution include business actors not meeting credit quality assessments and prudential banking standards, causing banks to implement risk management strategies to prevent non-performing loans. Additionally, low financial literacy among business actors remains a significant barrier. The local government supports micro business financing by establishing the Technical Implementation Unit of the Integrated Business Service Office, providing financial assistance, and introducing the draft Qanun of Aceh Sharia Financing Guarantee. Bank Aceh Syariah offers training and coaching for MSMEs, while Bank Syariah Indonesia aids MSMEs through the MSME Center and the Muslim Entrepreneur program. Improving financial literacy is essential for business development. The study recommends that the Aceh Government strengthen the implementation of Qanun Sharia Financial Institutions, increase profit-sharing-based MSME financing, and promote financial literacy.

This study aims to uncover public perception of Islamic banking in Jember Regency as well as the factors that cause low account ownership in Islamic banks, even though the majority of the population is Sunni Muslim. This study uses a descriptive qualitative approach with data collection techniques through direct interviews with people who do not choose Islamic banks as financial institutions. The results of the study show that the low level of public knowledge about Islamic banking systems and products is the main factor influencing their decisions. In addition, promotions carried out by Islamic banks are considered less effective and do not directly touch the needs and understanding of the community. The lack of supporting facilities such as ATMs and service offices also strengthens the perception that Islamic banks are not significantly different from conventional banks. Weak branding and education cause Islamic banking products to be less attractive in the eyes of the public. Therefore, a more intensive education strategy and a promotional approach that directly touches the community, as well as an improvement of basic service facilities so that Islamic banks can provide optimal services and increase public trust. This study recommends strengthening Islamic financial literacy and expanding access to services as strategic steps to encourage Islamic financial inclusion in Jember.

This study aims to analyze the perceptions of teachers at Pondok Pesantren Assalafiyah Nurul Hidayah Pangkalpinang regarding Islamic banking. Despite the religious background of the teachers, the findings reveal that the majority still use conventional banks due to limited knowledge about Islamic banking principles, lack of socialization, and practical reasons such as convenience and proximity. The research uses a qualitative descriptive method involving 21 teachers through in-depth interviews, observations, and documentation. The results indicate that while the teachers have a generally positive view of Islamic banking, their understanding remains partial, particularly regarding profit-sharing mechanisms, riba prohibition, and Islamic financial products. Moreover, their interest in saving at Islamic banks is potential but requires further education and socialization to encourage real participation. This research highlights the need for more proactive promotion and financial literacy programs from Islamic banking institutions to increase public awareness, especially among religious educators, regarding the use of sharia-compliant financial services.

The impact of earnings management practices in banking companies is a consideration of the importance of research on earnings management that discusses how to reduce and control aggressiveness and deviations from earnings management so as to maintain the credibility and quality of information presented by financial reports. This article aims to observe and analyze the development of research on the role of the Sharia Supervisory Board (SSB) in reducing discretionary accruals in Islamic banking. This article uses a qualitative approach to literature study by analyzing articles originating from previous research. Based on the results of the analysis of previous articles, a strong argument is provided that the Sharia Supervisory Board (SSB) plays a significant but complex role in mitigating earnings management practices in Islamic banking. The effectiveness of the SSB's Sharia Supervisory Board, adequate qualifications and expertise (a combination of sharia and financial knowledge) are one of the most consistent determining factors, surpassing mere size or frequency of meetings. There is an academic gap for future research exploring moderating variables, real-world manipulation techniques, and the dynamics of interactions between governance elements within the dual structure that characterizes Islamic banking.

This study aims to examine the role of implementing Environmental, Social, and Governance (ESG) principles in supporting the transition toward a green economy in Indonesia from the perspective of Islamic banking. The research employs a qualitative approach using a library research method, reviewing academic literature published between 2020 and 2025. Data were analyzed through thematic content analysis to identify the alignment between ESG dimensions and maqashid shariah, as well as the challenges and opportunities of ESG implementation within Islamic banking institutions. The findings reveal that ESG application in Islamic banking remains partial, with greater emphasis on the environmental dimension through instruments such as green sukuk and green financing. The social and governance aspects have not yet been fully integrated into sustainability strategies. Nevertheless, integrating ESG with maqashid shariah strengthens the role of Islamic banks as agents of change in sustainable development. The study highlights the importance of establishing specific regulations, transparent reporting systems, and sharia-compliant green financial innovations to enhance the contribution of Islamic banking to Indonesia’s green economy.

This article analyzes the fundamental differences between the mechanisms of fund collection and fund distribution in Islamic banks and conventional banks in Indonesia, based on DSN-MUI Fatwas and banking regulations. In general, both types of banks serve the same function—to collect and distribute funds to support economic activities. However, the main distinction lies in their operational principles. Conventional banks operate using a fixed interest system, establishing a creditor–debtor relationship. In contrast, Islamic banks operate based on Sharia principles that prohibit riba (usury). In fund collection, conventional banks use interest-based savings and deposit products, while Islamic banks apply Wadiah (safekeeping) and Mudharabah (profit-sharing investment) contracts. Regarding fund distribution, conventional banks provide interest-bearing loans, whereas Islamic banks offer financing through Sharia contracts such as Murabahah (cost-plus sale), Musyarakah (partnership), Mudharabah (profit-sharing), and Ijarah (leasing), emphasizing cooperation and risk-sharing. Although Islamic banking is regulated under Law No. 21 of 2008 and DSN-MUI Fatwas, it still faces several challenges, including the dominance of Murabahah financing and the low level of public literacy regarding Islamic financial systems.

The principle of "Al-Umuru Bi Maqasidiha," meaning "everything depends on its purpose," is one of the main principles of Islamic law that plays a crucial role in Islamic economic practices. This research aims to outline the meaning, legal basis, branches, and application of this principle in modern economic activities. The method used is a literature review, examining the Quran, Hadith, the opinions of scholars, and contemporary studies related to Islamic economics. The results of the study indicate that intention is a key factor in determining the validity or invalidity of an act, both in worship and transactions. This principle is relevant to addressing contemporary transaction developments, such as Islamic banking, fintech, and digital investment instruments, by emphasizing objectives aligned with the maqasid al-shariah (Islamic principles). The evolving branches of this principle emphasize the role of intention in distinguishing between custom and worship, establishing the validity of contracts, and transforming permissible activities into acts of worship. Its application in Islamic economics encompasses transaction contracts, asset management (mal), and Islamic banking practices, all of which are directed toward achieving benefits and preventing harm. In conclusion, the principle of Al-Umuru Bi Maqasidiha (The Principle of Proper Conduct and the Principle of Good Conduct) is highly urgent in building an Islamic economic system that is just, imbued with integrity, and oriented toward blessings.

Islamic banking plays a crucial role in providing financing in accordance with Islamic principles, including through the Home Ownership Credit (KPR) product. This study aims to analyze the implementation of the Murabahah and Musyarakah Mutanaqishah (MMQ) contracts in the iB Hijrah KPR financing product at Bank Muamalat KCP Rancaekek. The Murabahah contract is implemented through a sale and purchase mechanism, where the bank purchases the house the customer needs and resells it with an agreed profit margin, thus providing price certainty and a simple process. Meanwhile, the MMQ contract is based on a partnership between the bank and the customer with a concept of joint ownership that gradually decreases, thus creating flexibility and a more balanced risk sharing. This study uses a qualitative descriptive approach with data collection techniques through literature studies, interviews, and observations. The results of the analysis show that the majority of customers prefer the Murabahah contract due to its simplicity, although in the long term, MMQ is seen as more economical and fair. Thus, both contracts are equally relevant to support Sharia-based home ownership. This research is expected to contribute to Islamic banking in improving service quality, strengthening Islamic financial literacy, and encouraging innovation in competitive and sustainable financing products.

This study investigates the influence of employing Atta Halilintar as a brand ambassador on the improvement of products and services at Bank Syariah Indonesia (BSI) through the lens of business communication. The research employs a quantitative approach with data collected via questionnaires from 100 respondents, both BSI customers and non-customers. Respondents assessed seven key variables: awareness, image, relevance, product knowledge, purchase intention, word of mouth, and engagement. The findings reveal that the brand ambassador has a moderate impact on strengthening BSI’s products and services, with average scores falling within the “fair” range of 2.76–3.1 on a four-point Likert scale. Awareness recorded the highest score of 3.1, reflecting the effectiveness of Atta Halilintar in enhancing brand recognition among the younger generation. Conversely, purchase intention received the lowest score of 2.76, suggesting that although awareness and positive image improved, they have not yet translated into higher conversion rates or actual product usage. These results highlight that the presence of a brand ambassador primarily boosts visibility and engagement but requires complementary strategies such as product education, interactive campaigns, and community-based marketing to achieve stronger customer adoption. Thus, the study underscores the importance of integrating brand ambassador initiatives with broader business communication strategies to maximize both awareness and transactional outcomes in Islamic banking.

This study investigates the differences in customer satisfaction levels toward the services of Bank Syariah Indonesia by employing a nonparametric statistical approach. Customer satisfaction is a critical benchmark in Islamic banking, as it not only reflects the quality of services but also the extent to which sharia compliance is embedded in financial practices. Given that satisfaction data are generally ordinal and may not fulfill the assumptions of normal distribution, nonparametric methods such as the Kruskal-Wallis and Mann-Whitney tests were selected as the primary analytical tools. This research adopts a qualitative library-based method by reviewing relevant literature, scientific articles, and previous empirical studies to construct a comprehensive understanding of customer satisfaction measurement within Islamic banking. The findings highlight that variations in satisfaction are influenced by multiple factors, including service speed, staff friendliness, accessibility of digital platforms, and clarity of sharia principles applied in daily operations. Results further suggest that demographic characteristics and service usage frequency significantly shape satisfaction differences across customer groups. Theoretically, this study enriches the body of knowledge on the application of nonparametric statistics in Islamic banking research, while practically, it provides actionable insights for Bank Syariah Indonesia in formulating adaptive service strategies. These contributions are expected to assist the bank in strengthening customer loyalty, enhancing competitiveness, and sustaining growth in the dynamic modern banking industry. Theoretically, this study enriches the body of knowledge on the application of nonparametric statistics in Islamic banking research, while practically, it provides actionable insights for Bank Syariah Indonesia in formulating adaptive service strategies. These contributions are expected to assist the bank in strengthening customer loyalty, enhancing competitiveness, and sustaining growth in the dynamic modern banking industry.  

Earnings management is a deliberate strategy based on multidimensional considerations. The impact of earnings management practices is not necessarily positive, so mitigation measures are necessary to mitigate any negative impacts. This article aims to observe and analyze research developments regarding the role of the Board of Directors (BOD) in reducing discretionary accruals in Islamic banking. This article uses a qualitative literature study approach by analyzing articles from previous studies based on criteria that include article quality and research focus. Analysis of the answers to the research questions is conducted based on the results of empirical research in previous studies. Based on the analysis, a review of previous articles provides a strong argument that the role of the Board of Directors (BOD) plays a significant and complex role in influencing earnings management practices in the Islamic banking sector. The effectiveness of the BOD is not universal, but is highly dependent on its specific attributes, including competence, size, and activeness. It has been proven that competence is the attribute that plays the most role in reducing discretionary accruals. Meanwhile, characteristics such as board size and activeness show mixed results, indicating that mere physical and administrative presence is not enough without being balanced with substantive expertise, independence, and effective board work dynamics. This complexity is exacerbated by inconsistent findings and limited scope of studies on accrual techniques. Therefore, strengthening governance in Islamic banking must focus on improving the quality of human resources on the board of directors, especially in terms of technical expertise in finance and accounting. There is an academic gap for future research by exploring moderating variables, real manipulation techniques, and the dynamics of interactions between governance elements in the dual structure that characterizes Islamic banking

The development of Islamic banking plays a crucial role in driving economic growth through the principles of fair finance. However, the performance of Islamic banks still faces challenges in maintaining stable profitability. Two key factors often cited as determinants of performance are risk management and customer satisfaction. On the one hand, effective risk management is necessary to control problem financing, while on the other hand, customer satisfaction fosters loyalty and funding stability. However, the existing literature tends to examine these two aspects separately, thus lacking a complete picture of their integrative relationship with profitability. This study, a systematic literature review (SLR), aims to analyze the relationship between risk management, customer satisfaction, and profitability of Islamic banks, as well as their implications for economic growth. The review process adopted the PRISMA 2020 protocol, encompassing academic publications from 2015–2025 from various databases. Article selection was conducted using strict inclusion and exclusion criteria, ensuring that only relevant studies were further analyzed. The study's findings demonstrate two key pillars supporting Islamic banking performance: effective risk management—particularly in controlling problem financing—and a high level of customer satisfaction, which supports loyalty and the stability of third-party funds. However, the findings also indicate a methodological gap. The literature rarely develops models that examine the simultaneous influence of risk management and customer satisfaction on profitability. Furthermore, the limitations of qualitative research and the weaknesses of customer satisfaction measurement instruments hinder a more comprehensive understanding. In conclusion, this study emphasizes the importance of developing a more integrative theory of Islamic banking performance. Future managerial strategies should emphasize the harmonization of risk management and service orientation, so that Islamic banks not only maintain profitability but also contribute more significantly to economic growth.