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The development of Indonesian sharia financial institutions, especially in the field of sharia banking, has increased every year, where Indonesia is in 5th place in the world. Islamic banks strive to provide convenience for their customers through digital technology-based services, but the market share of Islamic banks is lower than conventional banks. This may be caused by the low level of understanding of sharia finance, sharia financial inclusion. This research aims to analyze whether financial literacy and financial inclusion influence people's interest in saving at Islamic banks. The research results reveal that financial inclusion and financial literacy are recognized as being able to influence people's interest in saving at Islamic banks.

This article aims to understand whether cashback and price promotions can influence consumer behavior centered on students of the Sharia Economics Study Program, Faculty of Economics and Islamic Business, UIN Siber Syekh Nurjati Cirebon. This issue is focused on whether there is a change in the behavior of consumers who make purchases using Shopee. The cashback referred to in this study is a form of Shopee coins which can then be used to repurchase clothing products, household appliances, order food and other needs. The form of research used is associative quantitative research. The sample in this study were students of the Faculty of Economics and Islamic Business UIN Sheikh Nurjati Cirebon Sharia Economics Study Program. The sample in this study amounted to 70 respondents. The data was collected through distributing questionnaires which were then processed with multiple regression analysis techniques using the IBM SPSS Statictics 25 application. This study concludes that based on the results of the hypothesis test, the Cashback promotion variable has a positive and significant effect at a value of 3.535 on consumer behavior and the Price variable has a positive and significant effect at a value of 6.515 on consumer behavior. The simultaneous test shows that cashback promotion and price have a positive and significant effect with an fcount value of 45.569 and the test value of the coefficient of determination on the independent variable of 57.7% on the dependent variable. With the regression equation obtained 5.451 + 0.268X1 + 0.461X2.

This study aims to analyze the implementation of strategic management and risk management at Bank Mandiri Syariah (BMS) and its impact on the bank's performance and stability. This research adopts a qualitative approach by utilizing data from previous studies related to the research topic. The findings of this study indicate that BMS has implemented strong risk management practices, including risk identification, measurement, monitoring, and control. Additionally, strategic management plays a role in determining the direction of the bank and ensuring compliance with Sharia principles. The study concludes that the integration of strategic management and risk management is crucial for BMS to maintain its competitiveness and sustain growth in the dynamic Islamic banking industry.

This research examines the influence of sharia financial literacy on investment decisions in sharia financial products, by considering two moderating variables: perceived quality and religiosity. Quantitative methods were used by collecting data through bold questionnaires via Google Form to 190 respondents who understand sharia financial products. Data analysis was conducted using Structural Equation Modeling based on behavioral finance theory. The research results show that there is a positive influence of sharia financial literacy on investment decisions in sharia financial products. Perceived quality and religiosity do not moderate the influence of financial literacy on investment decisions, but have a direct effect. The implication is that sharia financial literacy influences positive investment decisions. Perceived quality and level of religiosity also influence investment decisions in sharia financial products. These findings are important for the Islamic finance industry in developing effective marketing and service strategies, as well as for educational institutions to increase sharia financial literacy.

Realizing the importance of improving the performance of employees who are members of sharia financial institutions, it is necessary to identify the factors that can influence it. According to studies from previous research, innovative ability, Islamic leadership and personality are factors that can improve the performance of Muslim employees, especially among employees of sharia financial institutions. This theoretical review aims to conduct a study on the influence of Islamic leadership, personality and innovative abilities on the performance of Muslim employees in Islamic financial institutions. Apart from that, it also aims to understand several indicators of these variables which can be used as references in further research. Based on the results of Islamic leadership studies, innovative abilities and employee personality have a significant influence on employee performance in Islamic financial institutions.

The Indonesian economy is increasing every year, this cannot be separated from the contribution of the capital market (Indonesian Stock Exchange) which is increasingly active in driving Indonesian economic activity. Activity on the Indonesian Stock Exchange is supported by the increasing number of issuers issuing securities, especially share instruments. Improving stock trading conditions on the Indonesia Stock Exchange (BEI) is able to attract the general public to invest their excess funds in the stock market. The aim of this research is to determine the fairness of share prices and find out which companies are most suitable for investment by calculating the Price Earning Ratio (PER) and Price to Book Value (PBV). This research uses descriptive research with a quantitative approach. The population of this research uses Consumer Goods sector companies that are included in the Indonesian Sharia Stock Index for the 2015-2016 period. Fundamental Analysis is an analysis that functions to estimate future share prices by estimating the value of company fundamental factors that influence future share prices. These factors include ROE, EPS, DPS, DPR, PER, and PBV. The intrinsic value of the stock will be seen whether the stock is smaller than the market value and is considered expensive (overvalued), the intrinsic value is greater than the market value and is considered cheap (undervalued) or the intrinsic value is the same as the market value meaning it is valued fairly (correctly valued). The results of this research show that 9 out of 16 companies are undervalued and only the companies Taisho Pharmaceutical Indonesia Tbk and Chitose Internasional Tbk whose share prices are undervalued are supported by advanced PER and PBV calculations, the decision that can be taken is to buy these shares.

This abstract discusses the role of market mechanisms in an Islamic perspective, as well as the implications and application of Islamic economic principles in the market system. Using the literature review method, this research collects, evaluates, and synthesizes relevant literature to gain an in-depth understanding of the topic. The results of the analysis show that markets in Islam are seen as a natural mechanism for exchanging goods and services, with prices determined by the forces of demand and supply. Islamic economic principles, such as justice, expediency, and the prohibition of usury, are the foundation for a fair and sustainable market system. Apart from that, the importance of market supervision and compliance with market ethics is also emphasized to maintain balance and fairness in economic activities. The analysis also highlights prohibitions in Islamic transactions that can cause market distortions. In addition, this abstract presents a comparison between conventional economic systems (capitalist, socialist, and mixed) with Islamic economic systems, which are based on sharia principles. Thus, this research contributes to understanding the concept of market mechanisms in Islam and formulating economic policy recommendations that are in accordance with Islamic values.    

Islamic consumption is the activity of using or utilizing goods or services that are guided by Islamic values. There has been a lot of research that examines Islamic consumption, but there is still little research that discusses Islamic consumption from the perspective of Markash law. Documentary research is a research method where the researcher is present and plays a role in collecting data, processing data, presenting and analyzing data, and writing conclusions. The findings show that Islamic consumption must adhere to principles such as sharia or divine principles, the principle of quantity accuracy, the principle of prioritization of needs, and moral principles. Meanwhile, in Islamic law, Islamic consumption must be able to achieve the preservation of religion, the preservation of lineage, the preservation of reason, the preservation of soul, and the preservation of property. All the principles contained in Islamic consumption are intended to make Muslim consumption a form of worship, provide benefits and eliminate evil in accordance with sharia law.

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.

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.

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.  

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.

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

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.

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.

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.