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This study aims to analyze the transformation of marketing elements in the digital era and how sharia values can be integrated to support business sustainability. Using a literature study method, this study found that digitalization has changed the structure of the marketing mix (7P), creating new challenges and opportunities that demand ethics and fairness in marketing practices. Sharia values such as transparency, honesty, and trustworthiness are very relevant to be applied in digital marketing, both in the context of halal products, ethical distribution, educational promotion, and services based on Islamic values. The integration of sharia principles in digital marketing has been proven to support business sustainability from an economic, social, and environmental perspective, creating a business ecosystem that is not only profitable but also ethical and oriented towards the welfare.

The aim of this study is to examine the philosophical and practical differences between conventional and Islamic financial reports. Laporan keuangan konvensional disusun berdasarkan prinsip-prinsip ekonomi kapitalis, dengan orientasi pada laba dan kepentingan pemegang saham. Meanwhile, Islamic financial reports are based on Islamic principles that emphasise justice, transparency, and social responsibility, as well as holding financial activities accountable not only to humans, but also to Allah SWT. The research method used was qualitative descriptive-comparative through a literature study of accounting standards and related journals. The results of the study show differences in reporting objectives, report structure, basic principles, transaction measurement methods, and stakeholder orientation. Laporan syariah mencakup unsur-unsur tambahan, seperti laporan zakat, qardh, dan tanggung jawab sosial, yang tidak ditemukan dalam sistem konvensional. Memahami perbedaan ini sangatlah penting untuk mempromosikan praktik pelaporan keuangan yang tidak hanya berorientasi pada keuntungan, tetapi juga menjunjung tinggi nilai-nilai etika dan keberlanjutan.

This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

The urgency of consumer protection in Sharia-compliant transactions has become increasingly prominent alongside the growth of the halal industry and rising public awareness of transactional justice based on Islamic principles. This study aims to formulate the theoretical and normative construction of consumer protection within the framework of Islamic law and to assess its compatibility with Indonesia’s positive legal system. Employing a normative juridical approach combined with a descriptive-analytical method, this research explores primary legal sources including Qur’anic verses, the hadiths of Prophet Muhammad (PBUH), and scholarly opinions found in classical and contemporary fiqh al-mu‘āmalāt literature, as well as secondary legal sources such as Law Number 8 of 1999 on Consumer Protection, fatwas of the National Sharia Council (DSN-MUI), and relevant academic literature. The analysis is conducted through content analysis to extract the values of justice, transparency, and balance of rights and obligations within contractual mechanisms. This study finds that core principles such as truthfulness (ṣidq), disclosure (bayān), and justice (‘adālah) constitute the essential foundation of consumer protection in the Islamic legal perspective. The prohibition of gharar (uncertainty), riba (usury), and tadlīs (fraudulent misrepresentation) is not merely a moral injunction but an integral safeguard mechanism for consumer rights. Furthermore, the institutional presence of supervisory bodies such as DSN-MUI and Sharia certification mechanisms has proven to be strategic, though they continue to face challenges in implementation, socialization, and consumer literacy. The findings also indicate a substantial opportunity for harmonizing Islamic legal principles with the national legal system within the framework of maqāṣid al-sharī‘ah. Therefore, this study recommends strengthening sectoral regulations based on Sharia principles, integrating fatwas into positive legal norms, and enhancing educational capacity for both business actors and consumers in order to realize ethical, equitable, and sustainable transactions.

This research discusses the application of Islamic economic principles during the leadership of Al-Khulafa' Al-Rasyidin, namely Abu Bakar Ash-Shiddiq, Umar bin Khattab, Uthman bin Affan, and Ali bin Abi Talib. The focus of the study lies on the application of sharia values such as justice, honesty, zakat, and wealth distribution in economic policy and governance. The study found that the caliphs consistently implemented Islamic economic principles in state financial management, zakat collection and distribution, market supervision, and protection of property rights. Such implementation proved the effectiveness of the Islamic economic system in creating social justice and public welfare. The application of Islamic economic principles in financial management has an important role because it provides a strong ethical and moral basis, supports the creation of a sustainable economy, and emphasizes justice in the distribution of wealth in society. These principles serve as guidelines for individuals to manage their finances wisely so as to bring benefits not only to themselves, but also to their social environment. By applying these values, wealth inequality can be prevented and a stable and fair economic system can be built. Islamic economics also emphasizes the importance of transparency and honesty in every financial transaction. By avoiding unethical practices such as usury and excessive speculation, individuals can maintain integrity and create a financial system that is aligned with moral values. In addition, Islamic economic principles contain a high value of social responsibility, reflected in the teachings on Zakat, Infaq, and Sadaqah which encourage individuals to participate in social development and help those in need. Therefore, managing personal finances based on these principles not only ensures individual financial sustainability, but also has a positive impact on the well-being of society at large.

This study examines the transformation of zakat law from a purely textualist Sharia approach to its institutionalization within the framework of the modern state. The research is motivated by the evolving practice of zakat, which is no longer solely based on classical legal texts but is now regulated and managed institutionally by the state to ensure effective and equitable distribution. The aim of this study is to analyze the process and implications of this paradigm shift in zakat law. The research employs a qualitative method through literature review and normative legal analysis of zakat regulations in Indonesia. The main findings indicate that the institutionalization of zakat improves accessibility, transparency, and accountability, while also presenting challenges in maintaining alignment with core Sharia principles. The implications of this research are significant for policymakers and zakat institutions in developing an adaptive and sustainable zakat legal system.

This study discusses the construction system in Japan from the perspective of Sharia business management. Japan is known for its high construction standards, advanced technology, and disciplined work system. The study aims to analyze how Sharia business principles can be applied in the construction industry in Japan, particularly in workforce management, finance, and business ethics. Using a qualitative descriptive method, this research explores the firsthand experiences of construction workers in Japan and the policies that support Sharia business practices in the industry. The findings indicate that there are opportunities to implement Sharia concepts in human resource management and financial transparency.

This study aims to analyze the level of students' understanding of trading activities from an Islamic perspective. The research method used is quantitative descriptive with data collection techniques through distributing questionnaires to 107 students of the Faculty of Economics and Business at the Indonesian Education University. The results of the study indicate that the level of respondent achievement (TCR) is in the high category in terms of understanding the definition of trading (84.35%), the principles of transparency and fairness in transactions (88.32%), and the obligation of zakat on investment results (81.07%). However, in terms of risk management (52.57%) and decision making influenced by emotions (57.71%), students' understanding is still in the moderate category. These findings indicate an imbalance in understanding the main aspects of sharia trading activities. Therefore, this study emphasizes the importance of increasing sharia financial literacy through comprehensive educational programs and curricula in order to form investment behavior that is not only rational but also in accordance with ethical and just Islamic principles.

The objective in this study involves demonstrating the importance in the role of Islamic economic units in eradicating accounting illiteracy, because the adoption of specific basics can enhance transparency and contribute to improving the level of financial reporting, which enhances confidence between investors and customers and thus facilitates decision-making and enables shareholders through informed decisions based on accurate financial information provided by those units, which achieves sustainable economic development and enhances the ability of those units to adapt to economic and social variables as The adoption of these units of Islamic accounting standards based on the principles of Islamic Sharia will help enable individuals working in these units and stakeholders to understand the principles of Islamic accounting and associated standards and then direct them towards correct investment decisions, this research used the deductive approach in the theoretical side and the inductive approach in the practical side by preparing a survey list for a sample of workers in Islamic economic units as well as investors and stakeholders, as the sample included 70 forms that were analyzed statistically. Using the SPSS program, it was concluded that there is a role for the adoption of Islamic economic units of AAOIFI  standards in the eradication of accounting illiteracy and its reflection on investment decisions, and the research recommends the need to pay attention to important methods and procedures in promoting accounting literacy in Islamic economic units through the organization of workshops and training courses for employees.Establishing educational curricula commensurate with their needs, cooperating with educational institutions, and preparing partnerships with universities and institutes to provide specialized educational programs to support this field, as accounting literacy in Islamic economic units needs integrated efforts based on activating Islamic accounting standards, which contributes to achieving sustainable development and enhancing economic performance.

Pension funds are an important instrument in financial planning designed to provide financial security for individuals after entering retirement. The main function of pension funds is as a reliable source of income to meet living needs in old age, as well as contributing to the quality of life and individual welfare. Research shows that pension funds can reduce financial risks, such as job loss and unexpected conditions that can interfere with work ability]. In addition, employees who prepare well for their retirement funds tend to experience lower levels of anxiety as they approach retirement, which shows that good planning can improve the quality of life]. The existence of pension funds also contributes to social and economic welfare, with adequate pension guarantees that can increase household consumption and support economic growth.. In the context of sharia pension funds, fund management is carried out based on sharia principles which prohibit the practice of usury and gharar, and implement transparency and social responsibility. The application of sharia contracts in the management of sharia pension funds, such as murabahah contracts, allows management in accordance with Islamic ethical principles. Sharia financial literacy is also a key factor in increasing public participation in sharia pension fund programs. Thus, effective retirement fund planning not only meets basic needs in old age, but also contributes to social and economic well-being, and improves the quality of life of individuals.

This study aims to analyze participants’ understanding and compliance with sharia principles in the sharia insurance claim process in Indonesia. Sharia insurance, which is based on the principle of mutual assistance and tabarru’ contract, is expected to provide protection in accordance with Islamic law. However, challenges arise in its operational practices, especially in the claim process. This study uses a qualitative approach by interviewing sharia insurance participants to explore their level of understanding of sharia principles, claim procedures, and challenges faced during the claim process. The results of the study indicate that participants’ understanding of sharia principles is still limited, which has an impact on their lack of clarity in undergoing the claim procedure. Some of the main challenges identified include administrative constraints, long claim processing times, and unclear claim procedures. Lack of understanding of sharia principles also worsens the smoothness of claims. Based on these findings, this study suggests the importance of increasing sharia literacy through training, seminars, and educational materials that are easy for participants to understand. In addition, simplification of claim procedures is needed to increase transparency and ensure that the claim process is in accordance with sharia principles. The implication of this study is the importance of improvements in the education system and operations of sharia insurance to improve participant understanding and compliance, as well as strengthen trust in the sharia insurance industry in Indonesia.

This research discusses the application of Sharia business ethics in the marketing strategy of Turqiy chocolate products. As a brand committed to Islamic principles, Turqy integrates Sharia ethical values, such as honesty, justice, and transparency, into every aspect of its operations and product promotions. This product marketing strategy is designed to meet the needs of increasingly selective Muslim consumers for halal and high-quality products. This research uses a qualitative approach with descriptive analysis, exploring how Turqiy applies Sharia principles in the packaging, communication, and distribution of its products. The research results show that the application of Sharia business ethics not only enhances consumer trust but also creates a competitive advantage in the global market. This article makes an important contribution to the development of the sharia marketing concept, especially in the food and beverage industry.

This research examines the implementation of Islamic business ethics in the practice of buying and selling in the marketplace. The background is the rapid growth of the marketplace as a digital innovation that facilitates buying and selling transactions, but still presents challenges such as dishonesty, unfairness, and non-transparency. This research uses a literature review-based qualitative method to explore the principles of Islamic business ethics such as tawhid, justice, responsibility, and honesty in the context of marketplaces. The findings show that the application of Islamic business ethics can create a more transparent, fair, and sustainable business ecosystem. Platforms such as Tokopedia, Shopee, and Bukalapak have adopted these principles through review, return, and product verification systems. The research results provide a practical contribution in building a digital marketplace that is aligned with sharia values, supports global economic sustainability, and increases consumer trust.

Sharia finance is a financial system based on Islamic principles that prioritizes justice, transparency and the avoidance of prohibited elements such as usury, gharar and maysir. Sharia finance has enormous potential to be developed in Indonesia, which has the 2nd largest Muslim population in the world. This article discusses the opportunities and challenges of developing the sharia financial sector in Indonesia. This research uses a qualitative descriptive research method, with a library research approach which involves a series of activities related to collecting data from library sources. Efforts that need to be made to improve sharia financial institutions are to examine existing challenges and optimize existing opportunities.

Baitul Maal Wat Tamwil (BMT) is a sharia-based microfinance institution that plays a role in providing financing to the community, particularly micro-entrepreneurs, to help them avoid reliance on loan sharks. This study focuses on the implementation of the murabahah contract at BMT As'adiyah Sengkang, using a descriptive qualitative approach through interviews, observations, and document analysis. The findings indicate that the murabahah contract is implemented based on the principles of Islamic justice, involving transparency in pricing and profit margins while ensuring that transactions are conducted voluntarily. The financing mechanism includes customer eligibility surveys, financial capacity analysis, and the determination of fair profit margins. This murabahah contract significantly benefits the local economy by facilitating access to interest-free financing without late payment penalties. In conclusion, the implementation of the murabahah contract at BMT As'adiyah Sengkang aligns with sharia values, supports the economic empowerment of the Muslim community, and contributes to the growth of sharia-based financial inclusion at the local level.

This research aims to identify the application of Islamic values in the production and marketing chain of Online Shop Elena Collection, an online shop that sells bags and clothing. The main focus of this research is the application of the principles of honesty, justice, sustainability and Islamic-based promotional ethics. The research method used is descriptive qualitative with interviews, observation and document analysis. The research results show that the Elena Collection has implemented Islamic values, especially in price transparency, use of halal materials, and promotions that comply with sharia. However, challenges remain, such as ensuring halal supply chains and balancing market demands with sharia principles.

This study discusses the practice of gold pawn in Islamic Pawnshops from the perspective of Islamic economics, focusing on the validity of the contract and the determination of ujrah (storage fees). The gold pawn product in Islamic Pawnshops involves three contracts: qardh (loan), rahn (collateral), and ijarah (storage fees). The combination of these contracts is often debated, as it is considered a hybrid contract prohibited under certain standards, such as AAOIFI. The research findings indicate that these contracts are carried out separately and in accordance with Sharia principles, making them valid. The determination of ujrah, according to the Fatwa of DSN-MUI, should be based on storage costs, not the loan amount. However, in practice, ujrah is often calculated based on the loan value, which could lead to unfairness. The results of this study show that the gold pawn practice in Islamic Pawnshops generally complies with Sharia principles, although improvements in transparency and the determination of ujrah fees are necessary. Recommendations are provided to enhance education and refine the contract mechanism to better align with Sharia.

The history of the development of the Islamic economic system has undergone significant transformations from the time of the Prophet Muhammad SAW to the modern era. In the early period, the Islamic economic system was based on Qur'anic principles such as justice, transparency, and the prohibition of interest (riba). The Prophet Muhammad SAW established the foundations of the economy, which included the management of zakat, waqf, and market oversight. The era of the Khulafa' al-Rashidin continued these policies with the management of the baitul mal and economic expansion through ijtihad. During the Umayyad and Abbasid periods, the economic system became more complex with the introduction of Arabic currency and innovative tax management. In the modern era, Islamic economics has experienced a revival through its integration into academia and the implementation of Shariah   compliant financial institutions like Bank Muamalat.

Istishna accounting holds a crucial position in Islamic financial practices as it ensures fairness, transparency, and compliance with Sharia principles in recognizing and measuring costs. Istishna, a unique contract for producing goods based on specific orders, emphasizes the prohibition of uncertainty (gharar) and speculation (maysir), aligning financial activities with ethical and moral values. This article delves into the theoretical foundations of istishna accounting, analyzes its implementation in Islamic financial institutions, and evaluates its impact on financial reporting standards. By integrating Sharia principles with modern financial systems, the study highlights how Islamic financial institutions can maintain accountability and integrity while fostering trust among stakeholders. Furthermore, the article discusses challenges such as adapting to dynamic regulatory changes and balancing business needs with Sharia compliance. This research offers practical recommendations to enhance the credibility and relevance of Islamic financial statements, ensuring their alignment with global economic demands while upholding ethical standards.

Sharia Capital and Investment Market is part of the financial market based on Islamic sharia principles. The main goal is to ensure that investment and securities trading activities are in accordance with Islamic rules and values, such as fairness, transparency, and the prohibition of usury, gharar (uncertainty), and maysir (speculation). This system supports the development of sharia-based investment which continues to increase in line with the awareness of the Muslim community to manage their finances in accordance with sharia.