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In Aceh Province, the Religious Court is called the Sharia Court, each district or city has its own Sharia Court office which is located in the district or city. As stated in Law Number 3 of 2006 concerning amendments to Law Number 7 of 1989 concerning Religious Courts that: "The Religious Court is located in the capital of the district or city and its jurisdiction covers the district or city area. This research is based on field research. The purpose of field research is to intensively study the background of the current situation and the interaction of the environment of a social unit; individual, group, institution or community. The results of the study are that community participation in the implementation of the circuit court in divorce cases at the Tapaktuan Sharia Court is very high, there are even several special requests from the community for the implementation of the circuit court for several cases, especially divorce cases and the influence of the circuit court in the social life of the community is the emergence of awareness for the community that the termination of a marriage relationship is very important to obtain legal certainty.

This study aims to reveal the effect of the variable Return On Assets, Return On Equity on stock levels with stock prices as an intervening variable in cement sector companies listed on the Indonesian Sharia Stock Index. This study is a quantitative observational type. Researchers use secondary data sources, which are in the form of variables ROA, ROE, stock returns and stock prices in a collection of cement sector stocks registered at ISSI in 2019-2022. The purposive sampling technique was used in sampling, which obtained a number of four issuers as the object of study. Based on the analysis, the results show that ROA and ROE simultaneously do not have a direct and significant effect on stock returns with a significance ROA of 0.36 and ROE of 0.46. The results obtained have an indirect effect or through stock prices obtained ROA and ROE have a significant effect on stock returns with ROE (0.03<0.05) and ROA (0.001<0.05)

Introduction: The internet provides various conveniences, including in buying and selling transactions or so-called e-commerce. E-commerce provides many benefits, and there were 2,361,423 e-commerce businesses in Indonesia in 2020. E-commerce is a legitimate buying and selling transaction if it does not deviate from the principles of Islamic sharia law. Purpose: To understand the meaning of e-commerce, its development, and the Islamic law perspective on it. Method: The method used is literature study from relevant journals, books, and fatwas. Results and Conclusion: E-commerce is a buying and selling transaction process carried out through the internet. E-commerce has several advantages compared to traditional commerce, such as the buying and selling process can be done anywhere and anytime. E-commerce in Indonesia has developed since 1999 until now, and it has always been accompanied by improvements. The largest e-commerce service providers in Indonesia are Lazada, Tokopedia, Shopee, Elevania, Bukalapak, Blibli, and Matahari Mal.com. E-commerce has been declared legitimate by MUI, NU, and ulama.

The purpose of this study is to determine the Halal Ecosystem and Halal Literacy in the development of Sharia Economic Halal Regulations. This study explains the halal ecosystem as a whole and what is included in the halal ecosystem. In addition, it also discusses halal literacy in Indonesia. Halal literacy is very important for all countries to learn to prepare people to face an ever-changing financial system. People will need a more economical understanding to actively participate in a global economy that tends to change. The data analysis method in this research uses qualitative-descriptive analysis. Qualitative research is carried out to build knowledge through understanding and discovery, so it is expected to reveal a variety of information that is thorough and full of meaning, but also does not reject quantitative information in the form of numbers. The results of this study are that the ecosystem needed in improving the halal industry refers to the supply, demand and enabler approaches. From the supply aspect, the existence of the Indonesian halal industry sector (food, tourism, fashion, medicine, media and renewable energy) has prepared various products that can be consumed by the public with a halal label. Government support provided, both as regulators, executors and evaluators, is needed as an enabler component in the halal industry ecosystem. Products from the halal industry itself are experiencing quite rapid development, the halal food and beverage sector, the financial sector, tourism, fashion, cosmetics and medicines, media and entertainment, as well as other sectors such as health care and education.

The government has high hopes for the benefits of Bank Syariah Indonesia because it is a momentum that will affect public awareness of the Islamic financial industry, especially Islamic banking. However, behind the opportunities of an industry there are challenges that must be resolved, as for these challenges are related to increasing financial literacy, how to adapt a new work culture which of course among the three previous Islamic banks has different characteristics, bank management that ensures that integration goes well without sacrificing previous quality resources, and how to create financial services that can compete and be able to accommodate and facilitate financing related to the main program of Islamic banks. The main potential for product development of Bank Syariah Indonesia can make the Islamic finance industry compete both regionally and internationally so that it can help the development of the national economy.

This Community Service aims to increase knowledge and skills in planning, compiling and managing Islamic finance for students of MAN 2 Karanganyar. The students of MAN 2 Karangayar are Generation Z who play a role in this nation. The problem faced by partners is the first, limited knowledge of sharia-based financial planning. Second, the lack of skills and ability to prepare budgets for sharia-based financial management. The solutions to these problems include: first, training to increase knowledge about sharia financial planning. Second, training in preparing an ideal budget. It is hoped that with this solution, MAN 2 Karanganyar students will be able to plan and budget for Islamic financial management so that they do not have a lifestyle with the desire to follow a trend that is currently rife or developing which can lead to hedonism and other detrimental traits. The output of this activity is increasing knowledge and increasing skills in preparing personal budgets for sharia financial management by partners.

The purpose of this study is to find out how the synergy between post-merger employees at the BSI Denpasar Branch Office. The research methodology used is qualitative research using triangulation in testing credibility as checking data from various sources in various ways and at various times. The informants in this study were employees of the Denpasar Branch of Bank Syariah Indonesia using a purposive technique. As well as data collection in the form of: Interviews and Documentation. This study describes the results under which the synergy between employees who previously came from BNI Syariah, Mandiri Syariah and BRI Syariah was well established.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

The platforms are usually owned by individuals, in the village of Pangkalan Dewa, West Kotawaringin Regency, there are 5 palm oil platforms, one of which is the CV Ibrahim Putra platform. Many farmers sell their oil palm harvests to the CV Ibrahim Putra platform, this can be seen from the farmer data in 2021 that there are 200-250 permanent farmers who sell their oil palm harvests to the CV Ibrahim Putra platform. on the other platforms there are less than 100 farmers. This type of research is field research. Subjects consist of employees and farmers who sell their crops to the CV Ibrahim Putra platform. The technique of determining the subject is purposive sampling. The data analysis is data collection, data reduction, data presentation, and conclusion drawing and verification. The buying and selling system of the CV Ibrahim Putra platform is to pick up the fruit to the farmer's land or the farmer delivers it directly to the CV Ibrahim Putra platform, then the fruit is weighed using a ram scale, the fruit that has been weighed will be paid by the platform in cash with a receipt of the sale. The buying and selling system of the CV Ibrahim Putra platform in terms of transactions and pricing is legal according to Islam because there are no violations of Islamic sharia provisions. The presence of the CV Ibrahim Putra platform has a positive value for farmers and can improve the economic welfare of oil palm farmers.

The Cooperative, Micro, Small and Medium Enterprises Sector (CMSME) is             a business sector that has proven to play an important role in overcoming the consequences and effects of teh economic crisis. The objective of this study was to determine the effects if cooperative programs, human resource capabilities and member participation on the success of Sharia savings and loan cooperatives BMT Usaha Gabungan Terpadu Sidogiri Pasuruan. The study conducted on cooperative members who minimum has been a member for 2 years.

The purpose of this research is to find out how product diversification is carried out by Bank Syariah Indonesia after the merger to attract customers. The research methodology used is descriptive qualitative research. The informants in this study were employees of the Denpasar Branch of Bank Syariah Indonesia using a purposive technique. As well as data collection in the form of interviews and documentation. This study describes the results of product diversification carried out by Bank Syariah Indonesia after the merger to attract customers, namely by launching BSI products that were launched which did not exist in previous banks, namely Imas and BSI smart agents. Verification conducted by Indonesian Islamic banks is more effective in increasing customer interest which is increasing every month and is also suitable for expanding market share.

This study aims to analyze the challenges faced by the Sofyan-Jakarta hotel. First, the challenge of human resources, second, the challenge of literacy related to sharia hotels. The research method used is a qualitative method with a descriptive approach. The sources used are primary and secondary data sources. The primary data source was obtained from Mr. Riyanto Sofyan as the Owner of the Sofyan-Jakarta Hotel, and Dr. KH. Surahman Hidayat, MA as the Sharia Supervisory Board of the Sofyan Jakarta hotel. Secondary data sources were obtained from the literature. The data collection method used by the researcher was the interview, observation, and documentation methods. Based on the results of this study, first, the human resource challenges faced by the Sofyan hotel are; the lack of employees who have the ability to manage hotel operations on the one hand as well as mastery of sharia knowledge on the other hand and do not have work motivation as employees on the one hand and as preachers on the other. Then the second challenge is the lack of literacy related to sharia hotels so that the public is not yet able to recognize and distinguish between sharia and conventional hotels. Therefore, researchers recommend that routine weekly, monthly and quarterly training should be conducted for all employees. In addition, there must be cooperation with academics from various universities and Islamic mass organizations such as NU, Muhammadiyah, Persis, etc. in order to increase literacy related to sharia hotels.

Habituation in education is very much needed because psychologically, students model more behavior or figures they idolize, including their teachers. Habituation is also no less important in learning activities. This is because any knowledge or behavior gained by habituation will be very difficult to change or eliminate it so that this method is very useful in educating children. Moral development activities for students are carried out at Dharma Wanita Sumberrejo Kindergarten through the habituation method of learning Islamic Religious Education (PAI). The research method used is a service method that describes the phenomenon that occurs as it is, data sources are obtained through school leaders, teachers and parents of children. The analysis is carried out with reference to the stages of tabulation, coding and giving meaning to the data. The results of the service show that the implementation of child moral development through the habituation method already contains the main teachings of Islam, namely Akidah (faith), Sharia (Islamic) and Akhlak (Ihsan). The method of habituation given by means of getting used to the behavior or moral attitude of the child repeatedly and continuously. In addition to the habituation carried out by teachers in schools, the role of parents is actually important for children's habituation in practicing Islamic teachings that have been taught through habituation in schools, but this role will not be maximized when parental involvement is not full on the development of children's behavior and morals.

Bank BJB Syariah Karawang provides Loans and KPR. Loans and mortgages are Bank products in which the Bank provides a sum of money to lend to customers, with interest giving, but only a small proportion of them know the interest calculations or called Sharia-Buying when taking credit, whether it is a home loan or vehicle. The methodologi that the authors use in the writing of this thesis include the method of identification and system design. System identification includes organization identification, system running, and problem identification. While the design of the system includes design input output, DFD, ERD, data dictionary and database. Implementation activities in this company has been running well and also has been using computer-based systems, but the technology used is still a technology of the past. In doing the calculation of home loans based on sharia has also been using a computer system. As the authors observe, there are still problems that occur such as recording the margin calculation of each customer that takes a long time, so that will result in errors in the calculation of bank margin that has been established Based on the above matters, the authors argue that to overcome these problems, it is necessary to design and implement an integrated system among related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005. With the implementation of the system it is expected that the input process and calculation of margin bank syaiah needed for the future can run smoothly and on time.

Indonesia is a country with the largest Muslim population in ASEAN, but in Islamic banking Indonesia is still lagging behind Malaysia. This study compares the financial performance of Islamic banking in both countries with the CAMEL method. There are five aspects to the CAMEL approach, namely Capital Adequacy (CAR), Asset Quality (NPF), Management Quality (NPM), Earnings (ROA, BOPO), and Liquidity (FDR). The analytical tool used is a different t-test to find out whether there is a difference or not between the financial performance of Indonesian and Malaysian sharia. From the results of data analysis with the Independent t-test three variables namely (NPF, NPM, BOPO) showed significant differences, while the variables (CAR, ROA, and FDR) there were no significant differences between Indonesian and Malaysian banks.

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.