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Low financial literacy, weak sharia-based governance, and limited business legality remain key barriers to the sustainability of Micro, Small, and Medium Enterprises (MSMEs). These constraints reduce managerial capability, restrict access to formal financing, and hinder business growth. This study developed an integrated mentoring model combining financial literacy, sharia governance, and business legalization using a Participatory Action Research (PAR) approach. 25 MSMEs in Brebes Regency participated in four stages: needs assessment, training, mentoring, and evaluation. Data were collected through pre- and post-tests, bookkeeping observations, and legality checklists. Results showed significant improvements: financial literacy scores increased from 52 to 84 (61.5%), bookkeeping adoption rose from 20% to 88%, and Business Identification Number (NIB) ownership increased from 32% to 84%. Average monthly turnover also grew by 33%. These findings indicate that participatory and practice-based mentoring effectively enhances knowledge, behavior, and economic performance. The model offers a scalable strategy for strengthening sustainable and ethical MSME management.

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

The phenomenon of the “Sandwich Generation” (SG) in Indonesia, where individuals of productive age (30-40 years old) bear a double financial burden—supporting the needs of their children and immediate family (furu') while also supporting their elderly parents (ushul)—has become a widespread social and financial challenge. This pressure, exacerbated by inadequate income and low financial literacy, forces 94% of SG respondents to set aside their personal interests. This dilemma calls for a clear Sharia analysis of the priority scale of financial support. This article aims to analyze the SG maintenance dilemma through the Qawa'id Fiqhiyyah (Fiqh Principles) framework to establish a hierarchy of financial obligations. The two main principles used are Al-Farḍu afḍalu mina an-Nafli (Absolute Obligation takes precedence over Sunnah) and Al-Wājib lā yutrak illā liwājibin (An Obligation cannot be abandoned except for another Obligation). Fiqh analysis shows that the resolution of priority conflicts is based on the classification of the legal status of the recipient of alms, distinguishing between absolute obligations (Adami rights, contractual) and conditional obligations (wajib zhanni, Allah's rights). Key findings establish Sharia priorities in conditions of limitation: Self, Wife and Children (Absolute Obligations), Parents (Conditional Obligations), Siblings/Relatives (Sunnah/Nafl). This priority is established to protect the nuclear family unit as the foundation of society, in line with Maqāṣid ash-Sharīʿah (Sharia Objectives).

Contemporary Islamic law faces complex challenges in responding to rapid social change while maintaining fidelity to authoritative religious texts. This article examines the tension and interaction between textual authority (the Quran, Sunnah, ijma’, and qiyas) and the dynamics of modern socio-cultural, political, and technological developments. Using qualitative library research, this study analyzes classical and contemporary Islamic legal thought, including maqaṣid al-shariah, ijtihad, and contextual interpretation. The findings indicate that Islamic law possesses inherent flexibility through its methodological tools, enabling adaptation without undermining its normative foundations. However, challenges arise from rigid textualism, politicization of Islamic law, and epistemological gaps between tradition and modernity. This study concludes that a balanced approach integrating textual fidelity and contextual responsiveness is essential for the relevance of Islamic law in contemporary society.

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.

Islamic banks operate not only as financial intermediaries but also as institutions rooted in Islamic ethical values. Trust (amanah) and accountability represent core principles guiding financial management in Islamic banking. This study explores the meaning of amanah and accountability and examines how both principles are implemented in Islamic banking practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews, participant observations, and systematic document analysis. The findings indicate that amanah is understood not merely as an individual moral obligation, but as an institutional principle embedded within organizational policies, corporate culture, and governance frameworks. Accountability is reflected through transparent financial reporting, effective internal audit systems, risk management procedures, and the supervisory role of the Sharia Supervisory Board. The integration of amanah and accountability enhances organizational integrity, strengthens stakeholder confidence, and improves decision-making processes. Ultimately, the study demonstrates that embedding these ethical principles contributes to public trust, regulatory compliance, and the long-term sustainability of Islamic banking institutions in increasingly competitive.

Banks are financial institutions that play a very important role in the economy and continue to innovate by developing various new forms and services. Spin-offs of Sharia Business Units (UUS) are a new method in the world of Islamic banking with the aim of becoming independent Islamic banks in conducting business activities based on sharia principles. The spin-off of the SBU is one of the main focuses of Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector. Furthermore, referring to the provisions in Financial Services Authority Regulation Number 12 of 2023 concerning Sharia Business Units, conventional banks can carry out banking activities in accordance with sharia principles by being required to open an SBU. This shows that the UUS is a unit that remains part of the conventional bank, and the provisions governing its activities, even though they are carried out by conventional banks, must still follow sharia principles, including prohibiting interest-based transactions. This study shows that spin-offs of UUS have great potential to drive the growth of Islamic banking. A spin-off is a company's decision to restructure, which has various legal implications. Although spin-offs of Islamic banks have the potential to improve the performance of Islamic banking, government policies that require spin-offs without considering the specific context of each bank can hinder the development of this sector. The implementation of mandatory spin-off policies needs to be balanced with more comprehensive government policy support.

The development of Islamic finance in Indonesia shown significant growth as alternative financial system based Islamic principles. Data from Bank Syariah Indonesia (BSI) shows the number of Hajj savings accounts reached 5.5 million accounts as of November 2024 and increased to 6.33 million in July 2025. This growth reflects the high level of public enthusiasm in preparing for Hajj funds early on through Islamic financial institutions. In various regions of South Sumatra, BSI has become one of the institutions widely used by the public to open Hajj savings accounts due to its service network and ease of access. The village of Pagar Banyu has great potential for increasing the use of Sharia-based Hajj savings, particularly through the dissemination of information about BSI products. Through appropriate outreach activities, the public can understand wadiah contracts, the benefits of hajj savings, and the process of opening an account and registering for a hajj quota. In this context, Bank Syariah Indonesia (BSI) plays an important role as it is one of the largest Islamic banks. The target audience for this outreach activity is the general public in Pagar Banyu Village, Pagaralam City, South Sumatra Province. This study aims to improve Islamic financial literacy among people Pagar Banyu Village, particularly regarding Hajj savings at BSI, by providing practical understanding of how to open a Hajj savings account, requirements, procedures, and benefits, and encouraging community to start planning for pilgrimage by saving gradually and building awareness of importance of managing finances in accordance with Islamic principles.

This study examines the integration of maqasid al-shariah and digital governance in halal value chains using a Systematic Literature Review (SLR) guided by the PRISMA 2020 framework. Articles indexed in Scopus from 2020–2025 were analyzed to identify theoretical patterns and research gaps. The findings indicate that existing studies remain fragmented, with maqasid primarily treated as a normative concept and digital governance addressed mainly from technological or compliance perspectives. This research proposes an integrative conceptual model linking maqasid al-shariah, digital governance, stakeholder engagement, institutional legitimacy, strategic resources, and sustainability outcomes. The synthesis demonstrates that maqasid can function as a strategic governance framework, while digital governance operationalizes Islamic values through transparent and measurable practices. The study contributes theoretically by repositioning maqasid as a strategic management lens and practically by offering guidance for value-based digital transformation in the halal ecosystem. Overall, maqasid-based digital governance emerges as a new paradigm for building ethical, resilient, and sustainable halal value chains.

Hajj savings are an important Islamic banking product designed to assist Muslims in preparing for hajj expenses in a systematic and Sharia-compliant manner. As a trust-based fund, hajj savings require proper accounting treatment to ensure transparency, accountability, and compliance with Sharia accounting standards. This study aims to analyze the implementation of trust fund accounting in the Hajj Savings Program at Bank Syariah Indonesia (BSI) KCP Tegal Slawi. This research employs a qualitative descriptive approach using observation, documentation, and interviews conducted during an internship period at the research location. The data were analyzed by comparing accounting practices applied by the bank with relevant Sharia accounting standards, particularly PSAK 105 and PSAK 101. The results indicate that the hajj savings at BSI KCP Tegal Slawi are managed under a mudharabah contract and are recognized as temporary syirkah funds rather than bank income. The processes of recognition, measurement, presentation, and disclosure have generally been implemented in accordance with Sharia accounting principles. However, limitations were found in the level of accounting understanding among operational staff. This study implies that strengthening Sharia accounting literacy among bank employees is essential to enhance accountability and maintain customer trust in managing hajj funds.  

The last few decades of the institutionalization of Islamic finance are notable for the fundamental controversies surrounding its institutionalization. These controversies can be seen rooted in the dual phenomena of the legalistic form taking Islamic finance as a practice and the overwhelming reliance on modern managerial paradigms. There are significant ethical gaps as consequence. The objective of the current research is to aim to help reconstruct the philosophy of Islamic financial management from the perspective of the maqasid al-shariah and, importantly, to treat it as a primary lens and not secondary. The research employs a qualitative conceptual and philosophical approach and attempts to engage the prevailing paradigms and contours of Islamic finance through the lenses of ontology, epistemology and axiology. The research finds that contemporary Islamic financial management suffers from a deficient ontology of profit, epistemology of compliance and an axiology that is instrumentally weak. In light of the above, the research articulates the philosophy of Islamic Finance in the direction of the maqasid and posits that finance as an instrument of maslahah, and so, in that order, integrate revelation, reason, and the socio-economic order, and it is, thereby, just to place the preeminent values of human dignity, justice and the welfare of the greater good (public) in the financing of maslahah. The research articulates a coherently formulated philosophy of Islamic financial management based on the maqasid for the Islamic financial management of practice and for empirical, policy and institutional Islamic finance reform, and so makes a significant theoretical contribution.

This study aims to analyze the profitability level of the canteen at Nurul Islam 2 Islamic Boarding School and its contribution to the economy of the boarding school from a sharia perspective. The background of this study is based on the important role of Islamic boarding school business units as a source of economic independence for Islamic educational institutions. The research method used is a descriptive qualitative approach, with data collection techniques through in-depth interviews, direct observation, and documentation. The main informants of this study include the canteen manager and several students as consumers. The results of the study indicate that the canteen management has been running effectively, with a transparent financial recording system, separation of personal and operational cash, and a fair and affordable pricing strategy. The canteen's profitability level is relatively stable with an average daily income of between two and three million rupiah, and increases significantly during certain activities such as Sambangan. Business profits not only have a financial impact, but also contribute to financing the boarding school's activities and improving the welfare of students. From a sharia perspective, the economic practices of this canteen have implemented the principles of honesty (shiddiq), justice ('adl), trustworthiness, and blessings (barakah), so that it can be said that the Islamic boarding school canteen is a model of micro-economy based on sustainable Islamic values ​​and oriented towards the common good.

This study aims to identify and describe the values of Islamic education embedded in the art of Rampak Barongan Dance performed by the Krido Turonggo Mudo Art Studio in Koya Barat Subdistrict, Jayapura City, as well as to analyze this artistic practice as a medium for character education and cultural da’wah within the community. This research employs a qualitative method with a descriptive approach, focusing on an in-depth understanding of the meanings and practices of Islamic values in artistic activities. Research data were collected through direct observation, in-depth interviews with the studio managers and members, and documentation related to the dance training and performance processes. The collected data were analyzed interactively through the stages of data reduction, data display, and conclusion drawing to obtain systematic and comprehensive results. The findings indicate that the Rampak Barongan Dance contains Islamic educational values, including faith (aqidah), sharia, morality (akhlak), and social values. These values are reflected in prayers before performances, the use of modest attire in accordance with Islamic sharia, sincerity in performance, social ethics, solidarity, and teamwork. The practice of training and performing the dance serves as a means of cultivating discipline, responsibility, respect for time, and functions as an effective medium of cultural da’wah by integrating artistic aesthetics with Islamic moral messages.

This study aims to analyze the factors influencing people's decisions to use a Home Ownership Credit (KPR) with a murabahah contract at a sharia bank in Tebing Tinggi City. The research method used is a descriptive qualitative approach, with data collection techniques through observation, in depth interviews, and documentation of people who have used the murabahah KPR product. Informants were selected purposively to obtain relevant and in depth data. The results show that people's decisions are influenced by several main factors, including compliance with sharia principles, price transparency, certainty of fixed installments, ease of financing processes, promotions conducted by the bank, housing location, and the brand image of the sharia bank. The murabahah contract is considered to provide clarity of profit margins from the start and stability of installment payments throughout the financing period, thereby increasing public security and trust. These findings indicate that consistent application of sharia principles and appropriate marketing strategies play a significant role in increasing public interest in sharia housing financing products.

This study examines students’ understanding and application of Qawāʿid al-Fiqhiyyah in their daily muamalah practices and its implications for their ethical behavior. Using a descriptive qualitative approach, the research involved twenty students who provided data through questionnaires, in-depth interviews, and observations. The findings indicate that most students possess a solid understanding of the function of legal maxims as general principles guiding Islamic legal reasoning and as analytical tools for addressing contemporary issues. They are able to apply Qawāʿid al-Fiqhiyyah in various modern activities, such as digital transactions, social interactions, and financial management, which helps them act with greater caution, fairness, and responsibility. Nevertheless, several challenges remain, including difficulties in understanding Arabic terminology, limited contextual examples, and environments that do not always support consistent application. This study concludes that strengthening practical understanding and contextual learning is essential for Qawāʿid al-Fiqhiyyah to function effectively as a moral and Sharia-based guide for students navigating the complexities of modern life.

Financial purity is a fundamental principle in Islamic economics that emphasizes the management of assets in a halal, fair, and responsible manner in accordance with sharia provisions. In the context of Islamic financial institutions, zakat plays a strategic role as an instrument for the purification of assets (tazkiyat al-mal) and as a mechanism for wealth redistribution to achieve social justice. This study aims to analyze the role of zakat in maintaining the financial purity of Islamic financial institutions. The research method used is a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to managers and related parties in Islamic financial institutions that have zakat management programs. The research variables include zakat management as the independent variable and financial purity as the dependent variable, which were analyzed using descriptive and inferential statistical techniques. The results of this study indicate that zakat management has a positive and significant impact on the financial sanctity of Islamic financial institutions, primarily through increased sharia compliance, transparency, and institutional accountability. This finding confirms that zakat serves not only as an obligatory act of worship but also as a strategic instrument in strengthening the ethics, legitimacy, and social responsibility of Islamic financial institutions. This research is expected to provide theoretical and practical contributions to the development of sustainable zakat governance in the Islamic financial system.

This study, entitled "Analysis of the Application of Sharia Economic Principles in Nuris Medika Fund Management," aims to analyze the extent to which Sharia economic principles are applied in the fund management system at the Nuris Medika healthcare institution. Sharia economic principles emphasize justice, transparency, mutual assistance (ta'awun), and the prohibition of riba (usury), gharar (gharar), and maysir (gambling). This study used a qualitative method with a descriptive approach. Data were collected through in-depth interviews, field observations, and documentation of managers and related parties at Nuris Medika. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The research results indicate that fund management at Nuris Medika largely adheres to Islamic economic principles, particularly in terms of transparency in fund use, social responsibility, and the implementation of an interest-free system in internal financial transactions. However, several aspects still need to be strengthened, such as the development of more systematic Sharia-based standard operating procedures (SOPs) and increasing Sharia economic literacy among all institution managers. Overall, the implementation of Islamic economic principles at Nuris Medika can be categorized as good and has the potential to become a model for financial management in Islamic boarding school-based healthcare institutions based on Islamic values.

Islam Nusantara is a religious concept in Indonesia characterized by moderation, inclusiveness, adaptability to local culture, and emphasizing tolerance. The implementation of these values ​​in school religious practices has been inconsistent due to differing perspectives and rejection of local traditions. The purpose of this study is to describe the forms of school religious traditions, analyze the implementation of Islam Nusantara values ​​in these traditions, identify supporting and inhibiting factors, and explain their impact on student character. The research method used was a qualitative approach with a case study design. The research location was Qurrota A'yun Elementary School in Purwakarta. Data were collected through interviews, observation, and documentation. Based on the results of the study, the Principal and Islamic Religious Education Teachers understand the concept of Islam Nusantara as a harmonious integration of Islam with local culture within the corridors of faith and sharia. Its implementation is realized through structured religious traditions (the culture of greetings, dhuha prayer, murojaah, etc.) that successfully integrate local wisdom. A significant impact is an increase in politeness, tolerance, religiosity, and respect for local culture among students. Supporting factors include school leadership and teacher-parent collaboration, while differences in understanding become obstacles that are overcome through intensive communication. The implementation of Nusantara Islamic values ​​in school religious traditions has proven effective in shaping students' character to be moderate, tolerant, and respectful of tradition. Schools are advised to strengthen program planning with written guidelines and a measurable evaluation system to monitor character development on an ongoing basis.

This study discusses fiqh ibadah as an important branch of fiqh that regulates the procedures for performing worship in accordance with Islamic law. The main objective of this study is to clarify the basic concepts of law, principles, and scope of worship in Islam so that its implementation is in accordance with sharia provisions. The data sources consist of primary literature (the Qur'an and Hadith) by analyzing scientific works from Google Scholar from 2018 to 2025 sourced from Indonesian and English journals. This study systematically describes the meaning of fiqh ibadah, sharia, and the legal basis derived from the Qur'an, sunnah, ijma, and qiyas. It includes complete arguments such as istihsan, maslahah, and urf. The discussion also covers the principles of ibadah mahdhah, which emphasize the necessity of evidence in its implementation to prevent bid'ah practices. The scope of fiqh ibadah focuses on four main acts of worship, namely prayer, zakat, fasting, and hajj, which have specific provisions in sharia. In addition, it also discusses the essence and purpose of worship, which shows that worship is a form of submission and love of a servant to Allah SWT and the main purpose of human creation. Through an understanding of fiqh worship, Muslims are expected to be able to perform worship correctly, validly, and accepted by Allah SWT, as well as a means of achieving benefit and happiness in this world and the hereafter.

Sharia-compliant investment in Indonesia has experienced rapid growth, in line with increasing public interest in instruments compliant with Islamic principles. However, market fluctuations remain a major challenge in maintaining the performance of sharia investments, particularly sharia mutual funds. This article analyzes the dynamics of sharia investment in Indonesia in the face of market volatility, focusing on the performance of sharia mutual funds. The research method used is a quantitative approach, with secondary data analysis from various scientific studies and recent statistical data. The results indicate that macroeconomic fluctuations and market conditions significantly influence the performance of sharia mutual funds. Nevertheless, sharia mutual funds continue to demonstrate resilience and certain advantages compared to conventional mutual funds, particularly in the face of market uncertainty. These findings have important implications for sharia investors, investment managers, and policymakers in designing more optimal investment strategies and strengthening the position of sharia mutual funds in an increasingly dynamic market.