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The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are elements that conflict with sharia principles. These elements are uncertainty and gharar, as well as the high potential for institutions to fall into earnings management practices. This makes sharia banking apply a limited accrual method and adapt it to sharia principles. In calculating profit sharing, Islamic banking does not apply accrual accounting because it requires real cash inflows and receipts. Islamic financial institutions can use accrual accounting for financial reports which aims to increase transparency and accountability before stakeholders.

This research examines the contribution of Islamic economics to economic development through instruments such as Baitul Mal Wattamwil (BMT), sukuk, sharia banks and waqf banks. The method used is a literature study with secondary data analyzed using content analysis. The research results show that Islamic economics makes an important contribution to economic development in Indonesia. BMT increases employment opportunities and reduces poverty, sukuk plays a role in state financing and infrastructure, sharia banks contribute to financing the real sector and social services, while waqf banks empower the community's economy. Islamic economics is an alternative economic development that pays attention to moral and social aspects, not just growth.

The aim of this research is to determine the influence of good corporate governance, professional ethics and emotional intelligence on audit decisions. This article reviews the factors that influence audit decisions, namely good corporate governance, professional ethics, and emotional intelligence, a study of sharia accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Good corporate governance influences audit decisions, 2) Professional ethics influences audit decisions, and 3) Emotional intelligence influences audit decisions

In financial and economic management activities, the term banking is often known, both conventional banking and Islamic banking. Islamic banking is a financial institution that plays an important role in managing people's funds. Islamic financial institutions generally have a variety of products offered to the public. In banking activities, there are two main functions of the bank, namely as a savings and loan institution. The purpose of this article is to discuss and analyze related to one of the Islamic bank products, namely loan products that apply the Qardh contract to Islamic financial institutions. The results of the study indicate that the implementation of the Qardh contract in Indonesia is adjusted to the pillars, qardh requirements, and shigat qardh. Qardh contract can be interpreted as a loan that must be returned in the same amount with a certain pre-agreed period. In other words, Qardh is a loan without profit. If it is technically reviewed, then this loan will be given to someone or a sharia financial institution to another person who is used for emergency or urgent needs. The implementation of sharia accounting with Qardh contracts in Indonesia is guided by Law Number 21 of 2008 concerning Sharia Banking in Article 35 paragraph (1) which states that in practice sharia banking is required to implement the 5C principles, namely character, capacity, capital, condition of economy, and collateral.

In general, insurance is providing risk protection to the insurer, namely an insurance organization and an agreement agreed upon for a certain period of time. PT Sun Life Syariah Medan Branch is a Sharia general insurance organization located on Jl. Captain Jumhana No. 127, Sukaramai II, Kec. Medan Area, Medan City, North Sumatra. The aim of this research is to find out how to increase the efficiency and quality of superior Sharia general insurance products at PT Sun Life Syariah Medan Branch. The research method uses qualitative methods. The research results obtained are that the level of efficiency of an organization is not determined by the amount of total income, total expenditure, or the total capital owned by the company. However, on the contrary, it is influenced by the business's ability to maximize profits through the effective use of its own resources, which determines the level of efficiency. For this reason, it can be concluded that the Sun Life Financial Syariah Medan Branch organization has better management skills than traditional insurance organizations to design products optimally and minimize the costs required.  

Used goods are often considered garbage, but waste management is a serious problem in Indonesia, especially with increasing waste consumption and high poverty rates. Bank Sampah is emerging as a solution by managing used goods that have economic value, governed by environmental regulations. Although Bank Sampah is growing, there is no clear regulation on the legal entity used, especially in cooperation with third parties. Waste Bank with a sharia financial system has also emerged, but it is not yet clear in accordance with the applicable sharia banking regulations. The approach method used is normative juridical, analysing laws and regulations through literature study with the main study material in the form of regulations and secondary and tertiary materials. The results showed that the Waste Bank is a government solution with the 3R principle, involving the participation of the community, business entities, and local governments. Islamic Waste Banks such as iqtishadia in Pasong Village, Sumenep, are not only a place for collecting waste, but also conduct community assistance programmes. The Waste Bank helps alleviate poverty and the environmental law approach is key in achieving effective structuring and improving the environment.

The growth of sharia insurance from 2019-2022 shows that sharia insurance is still developing in society. However, there will be a decline in 2022 in general insurance and reinsurance on investments and assets which have an important role in running a sharia insurance company. The aim of this research is to determine the level of efficiency of sharia insurance companies in Indonesia for the 2019-2022 period using the DEA method. This research was carried out using quantitative methods where the emphasis is more on data processing, proving hypotheses and using statistical tools to make it easier for researchers to manage data. The data used in this research is Time Series, namely data that has a time series of more than one year on one object or data collected over time on individuals or objects.

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.  

Standardization of the presentation of accounting information is necessary because many parties (stakeholders) have an interest in the information presented in the company's financial reports. Therefore, the process of presenting financial reports must be based on applicable accounting standards so that the financial information presented provides information that can be understood, relevant, reliable, can be compared in evaluating the financial position and performance of the bank and is useful for users of financial reports (external parties and internal) in economic decision making. Whether conventional (non-shariah) financial institutions or sharia financial institutions, the financial performance of each institution will be visible from the financial reports. Financial reports are media used to conduct research on the health condition of a company consisting of balance sheets, profit and loss calculations, retained earnings and other reports.

Sharia banking digital product tranformation is a necessity because technological developments are increasingly rapid. This research aims to detemine the challenges of sharia bank digital product transformation. This research uses a qualitative approach, with data collection methods conducting interviews and documentation. The result of this research show that the challenges of digital product tranformation for sharia banks and sharia banks.however, BSI continues to update its system so that it can compete with coventional banks.

Financial statements are closely related to the field of accounting. Financial statements prepared by a company can be used as a tool for making internal managerial decisions as well as for external parties of the company. A company's financial statements can be analyzed using several financial ratios. Financial statements (Financial Statment) is the end product of a series of processes for recording and summarizing business transaction data, accountants are expected to be able to organize all accounting data so as to produce financial statements and even must be able to integrate and analyze the financial reports they make. Even the benchmark for whether or not a financial institution or company is healthy is seen from the financial statements and this will affect the decisions of external parties in terms of investment or others, in this case the author presents two financial statement materials as a comparison, namely conventional and sharia financial statements, where both have similarities and differences in many ways.

Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and providing an examination of the financial statement application comparison between the research item, PSAK No. 59, and the DSN MUI Fatwa. The findings indicate that PT Bak Syariah Indonesia employs Salam contracts with the following service items in order to execute Sharia accounting for Sharia service products: The application of Sharia accounting for Sharia service goods at PT Bak Syariah Indonesia, as well as Qardh: Haji Guarantee Fund, Export L/C, is in accordance with PSAK No. 59.

Economic problems that occur such as multidimensional poverty in the form of education, social, health and politics. One ethod of improving the economy and poverty problems is through grounding the Islamic economy with the alms instrument. The purpose of this study is to examine the grounding of the sharia economy through the alms instrument to improve the welfare of the community through the alms instrument. This study uses a literature review that contains theories, findings and materials from previous studies as the basis for writing this article. The results of the study show that grounding the Islamic economy to the community is not only by increasing the number of Islamic financial institutions, but rather to the implications of Islamic values such as the practice of alms. Through almsgiving, Allah swt will be able to cover the needs of the poor and the giver of alms will be doubled according to His promise.

The integration of Sharia principles with Environmental, Social, and Governance (ESG) frameworks presents a unique opportunity to enhance ethical accountability and sustainability in Islamic financial institutions. This study employs an analytical-descriptive research design, utilizing secondary data from annual sustainability reports, Sharia compliance documentation, and regulatory publications, to examine the adoption of ESG principles in the Islamic finance sector. Findings indicate that Islamic banks have achieved high levels of governance (90%) and social (85%) implementation, while environmental initiatives lag (62%), reflecting the need for stronger alignment with the khalifah fil ardh (stewardship of the earth) principle. The research also demonstrates a positive correlation between ESG implementation and investor confidence, with institutions exceeding 80% ESG adoption achieving an Investor Confidence Index of 92 points compared to 65 points among lower-performing banks. Despite conceptual synergy between ESG and Sharia principles centered on justice (adl), social welfare (maslahah), and environmental stewardship (khalifah) practical integration faces challenges including limited green financing instruments, regulatory fragmentation, and insufficient standardized ESG reporting tailored to Islamic finance. To address these issues, the study proposes an integrative ESG Sharia model emphasizing ethical foundations as the core of sustainable practices. Recommendations include developing Maqasid al-Shariah–based ESG indicators, expanding engagement in green financing and renewable energy projects, and adopting digital sustainability reporting. This integrative approach supports both global sustainability goals and the ethical imperatives of Islamic finance, contributing to a value-based, socially responsible, and spiritually aware financial ecosystem.

This research investigates the integration of Sharia economic instruments into green economy policies in Indonesia, focusing on how these instruments can enhance sustainability efforts. Specifically, it evaluates the role of Green Sukuk, zakat, and waqf in supporting sustainable development projects. Sharia economic instruments are identified as essential tools for financing environmentally friendly projects while aligning with social and ethical values. The research explores how these instruments contribute to the green economy by expanding funding sources, increasing public participation, and promoting social welfare. The study finds that the hybrid approach of integrating Sharia instruments with green policies leads to more sustainable outcomes compared to secular-only frameworks. The integration fosters long-term stability, attracts ethical investors, and supports social inclusion, making green initiatives more resilient. This research highlights the potential of Sharia-compliant financing in advancing the Sustainable Development Goals (SDGs) and fostering a more inclusive and sustainable economic model. Recommendations are made for the Indonesian government to develop policies that incorporate Sharia instruments into the green economy framework to enhance financial support and community engagement.

The purpose of writing this analysis is to investigate the financial performance achievements of Bank Syariah Indonesia (BSI) and Bank Muamalat in the Maqashid Syariah Index, with a focus on profitability, liquidity, asset growth, operational efficiency and sustainable service. The research method used is a literature study, which involves collecting and analyzing data from various relevant and reliable literature sources, including public financial reports, academic books, scientific journals, and other official documents. The research results show that both banks have demonstrated a strong commitment to sharia principles in their operations, with adequate performance in key aspects such as profitability, liquidity, asset growth, operational efficiency and sustainable service. Thus, this analysis provides an in-depth understanding of the contribution of BSI and Bank Muamalat to a sharia-based economy and achieving sharia goals in a broader context.    

In the literature study related to evaluating the efficiency and profitability of Islamic insurance through financial statement analysis, previous studies highlighted various methods and approaches used to measure the performance of Islamic insurance companies. Financial statement analysis is the main focus in identifying factors that affect the operational efficiency and profitability of Islamic insurance companies. Some studies have used traditional financial ratios such as solvency, liquidity, and profitability ratios to evaluate the performance of Islamic insurance. However, due to the unique characteristics of Islamic insurance, studies have also proposed the development of specific metrics that take into account sharia principles, such as sharia compliance ratios and fairness ratios. In addition, non-financial approaches such as technical efficiency and allocative efficiency analysis have also been used to evaluate the operational efficiency of Islamic insurance. This research shows that factors such as scale of operations, business diversification, and managerial efficiency can contribute to the efficiency performance and profitability of Islamic insurance companies. Although there have been many studies conducted in this domain, there is still a need for more in-depth follow-up research to better understand the factors that influence the efficiency and profitability of Islamic insurance. With a better understanding of the performance of Islamic insurance companies, regulators and practitioners can develop more effective strategies to improve the stability and growth of this industry.

This research discusses the use of life insurance in mudharabah financing at BPRS Gebu Prima Medan. The introduction explains the background to the importance of using life insurance in the context of sharia financing, especially in minimizing credit risk and providing financial protection for customers. The literature review outlines theories related to sharia financing and the role of life insurance in risk management. The research method used is a qualitative approach with data collection techniques in the form of interviews and direct observation. The research results show that the majority of BPRS Gebu Prima Medan customers who take advantage of mudharabah financing also take out life insurance protection. The profile of customers who tend to use life insurance are those who have a significant risk of death, such as micro and small entrepreneurs with large family responsibilities. However, there is still a small number of customers who have not utilized life insurance products, so further research is needed to understand the factors that influence customer decisions and strategies that can be implemented to increase the adoption of life insurance products among customers.

This research aims to determine the factors that influence the risk of mudharabah financing at Sharia People's Financing Banks (BPRS) in Indonesia. The independent variables used in this research are Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR). The research method used was quantitative, with sampling using purposive sampling consisting of 15 BPRS registered in Indonesia. The results of this research show that the Ratio Of Assets (ROA) variable has a significant positive effect on mudharabah financing risk, Operational Costs Operating Income (BOPO) has an insignificant positive effect on mudharabah financing risk, Financing To Deposit Ratio (FDR) has an insignificant positive effect on financing risk mudharabah, Capital Adequity Ratio (CAR) has an insignificant positive effect on mudharabah financing risk. Based on these results, it is found that the determinant coefficient value is 0.4436, meaning that the variables Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR) can explain the dependent variable, namely risk. mudharabah financing is 44.36% and the remaining 65.64% is explained by other variables or other factors that are not included in this model.

Pakistan's legal landscape is characterized by a complex interplay of various legal systems, including Islamic law (Sharia) and secular legal frameworks inherited from colonial legacies. This paper seeks to explore the dynamics of legal pluralism in Pakistan, focusing on the coexistence and interaction of Islamic law and secular legal systems within the country's judiciary and legal institutions. Through a comparative analysis, the paper aims to examine the historical evolution, sources, principles, and application of both Islamic law and secular legal systems in Pakistan, shedding light on their respective roles, conflicts, and accommodations within the Pakistani legal framework. Additionally, the paper will critically assess the challenges and opportunities posed by legal pluralism in Pakistan, particularly in terms of ensuring justice, rule of law, and human rights in a diverse and rapidly changing society.