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The development of digital technology has brought various innovations to the financial system, one of which is sharia crowdfunding. As a form of technology-based fundraising based on sharia principles, this mechanism aims to avoid elements of usury, gharar, and maysir which are prohibited in Islam. This article discusses the legal aspects and operational mechanisms of sharia crowdfunding from the perspective of Islamic law and regulations in Indonesia. By using a qualitative research method based on literature analysis, sharia crowdfunding has a strong legal basis through the fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) and the regulations of the Financial Services Authority (OJK). In practice, sharia crowdfunding uses various contracts such as mudharabah, musyarakah, and wakalah bil ujrah to ensure fair and transparent transactions. Although it has promising prospects, challenges such as lack of sharia financial literacy, limited specific regulations, and digital security aspects are still major obstacles in its implementation. Therefore, collaboration between regulators, industry players, and the community is needed to encourage a more inclusive and sustainable sharia crowdfunding ecosystem.  

This study examines the status of Bitcoin and its underlying blockchain technology from the perspective of Islamic law. The research utilizes a qualitative library-based method, analyzing primary sources of Islamic jurisprudence alongside recent academic studies. It explores key Shariah principles such as mal mutaqawwam, maysir, gharar, and riba, in assessing Bitcoin's permissibility. The findings reveal that while Bitcoin's volatility, speculation, and lack of intrinsic value raise concerns under Islamic finance, the asset does not inherently involve interest (riba). Furthermore, the research distinguishes between the controversial nature of Bitcoin and the positive potential of blockchain technology, which aligns with the objectives of maqasid al-shariah, particularly in promoting transparency, financial inclusion, and ethical conduct. The study concludes that while Bitcoin may remain contentious, blockchain offers significant opportunities for Shariah-compliant financial innovation when supported by appropriate regulation and ethical oversight.

Indonesia has a big aspiration to achieve the status of a developed and sovereign country by 2045, known as Indonesia Emas 2045. A strong and adaptive fiscal foundation is a crucial prerequisite to realize this vision. This article aims to analyze the potential for Indonesia's fiscal transformation in the context of this vision. This study uses a qualitative method with a literature study that collects and analyzes from three research journals, namely from economic journals, money and banking credit journals, and financial inclusion development journals, the journals focus on two significant aspects: the necessity of a policy to increase the Value Added Tax (VAT) rate to 12 percent and the influence of the development of the cashless society phenomenon. Through a synthesis and comparative analysis of various previous studies, this article explores the potential economic and social impacts of the increase in tax rates, and identifies the opportunities and challenges posed by the shift in transaction preferences towards non-cash on state revenues and financial management. The results of this study are expected to provide a comprehensive perspective for policy makers in formulating effective, sustainable, and responsive fiscal strategies to economic and social dynamics in order to achieve Indonesia Emas 2045.

The phenomenon of paid nikah muhallil reflects a serious deviation in public understanding of Islamic teachings on marriage. This practice is carried out to circumvent the prohibition of reconciliation after a triple divorce by engineering a temporary marriage through financial compensation. This study aims to examine paid nikah muhallil from the perspective of the Prophet’s hadiths and the urgency of proper Islamic legal socialization. A qualitative method with a descriptive-analytical and takhrij hadith approach was employed, involving library research of primary and secondary sources. The findings show that the hadiths addressing the prohibition of nikah muhallil are authentic (shahih) and well-known (masyhur), supported by various hadith compilations and scholarly opinions. This practice is explicitly forbidden as it contradicts the objectives of Sharia (maqashid syariah) and undermines the moral and spiritual values of marriage. The implication of this study underscores the importance of structured hadith education and socialization to prevent society from engaging in legal manipulation that harms family integrity and Islamic values.  

The provision of sustenance (nafaqah) is a crucial aspect of family life that is strongly emphasized in Islamic teachings. This study aims to explore the urgency of nafaqah through a thematic approach to authentic (ṣaḥīḥ) hadiths that address the obligation of financial support, viewed from legal, ethical, and social perspectives. Using the maudhū‘ī (thematic) method, this research collects and analyzes ṣaḥīḥ hadiths from major compilations such as Ṣaḥīḥ al-Bukhārī and Ṣaḥīḥ Muslim to gain a comprehensive understanding of Islamic principles regarding nafaqah. The findings reveal that providing sustenance is not only a legal duty of the husband, but also a sign of faith, compassion, and a means of maintaining social stability. This study highlights the importance of a proper understanding of nafaqah in Islam as a foundation for building a harmonious and God-pleasing family.

This study is motivated by the current need for research on pesantren management using the Balanced Scorecard approach, which is essential to identify areas that require improvement in order to increase public interest. Innovative institutions have the opportunity to adopt the Balanced Scorecard as a strategic management system for managing long-term strategies. The research employs a qualitative method and was conducted at Pondok Pesantren Anharul Ulum Soko Plumpungrejo Kademangan Blitar and Pondok Pesantren Bustanul Mutaallimat Dawuhan Kauman Kepanjen Kidul in Blitar City. Data collection techniques include participant observation, in-depth interviews, and documentation. Data analysis techniques involve data condensation, data display, and conclusion drawing or verification. The findings reveal that target setting to build public interest is carried out through several measures. First, institutional development involves transforming pesantren from a salafi model into an integrated institution equipped with formal education facilities. This transformation includes requiring students to reside on-site and implementing strict selection processes to maintain the quality of the pesantren. Additionally, programs and curricula are designed to align with community needs by considering feedback from prospective students' parents, many of whom desire a combination of formal education, pesantren learning, and Quran memorization. Furthermore, the performance of pesantren in building public interest is measured through four perspectives: financial perspective, customer satisfaction perspective, internal business process perspective, and growth and learning perspective.

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a tool for measuring organizational performance at PT YANAHA. The Balanced Scorecard is a performance measurement method that integrates financial and non-financial aspects through four perspectives: financial, customer, internal business processes, and learning and growth. This research uses a descriptive qualitative approach through interviews, observations, and documentation studies. The results show that the implementation of BSC provides a comprehensive overview of company performance and assists in strategic decision-making.

Technological advancements in the financial sector have led to various innovations, one of which is the SPayLater service, which allows consumers to make purchases using a deferred payment or installment system. In practice, this system raises various questions regarding the validity of transactions from the perspective of Islamic Economic Law, particularly in terms of compliance with the principles of sale and purchase contracts, as well as the potential presence of riba (usury) and gharar (uncertainty).This study aims to examine the validity of SPayLater transactions by analyzing the contracts used, potential violations of the principles of murabahah, ijarah, or qardh, and the extent to which this service complies with the conditions and pillars of sharia-compliant sale and purchase. The approach used is qualitative, analyzing Islamic legal literature, fatwas issued by Indonesia’s National Sharia Council (DSN-MUI), as well as case studies of SPayLater services in Indonesia. The findings indicate that SPayLater transactions have the potential to involve riba if there are non-transparent additional charges. Furthermore, late payment penalties and unclear contracts may give rise to gharar, which could render the transaction invalid under Islamic law. Therefore, it is necessary to modify the contracts to better align with sharia principles and to enhance transparency in the payment mechanisms in order to avoid elements of riba and gharar.

This scientific article comprehensively investigates the fundamental principles of Fiqh Muamalah governing Islamic economic transactions, focusing on three primary areas: sale (bay'), debt-financing (dayn), and leasing (ijarah). This research aims to analyze the Sharia conceptual framework underlying each contract, including its pillars, conditions, and legal implications, as well as to identify crucial prohibitions such as gharar (ambiguity), riba (interest/unlawful increment), and maysir (speculation). Furthermore, this article explores the relevance and challenges of applying these principles within the dynamic context of the modern economy, characterized by financial innovation, digital technology, and globalization. Through an in-depth literature study and a comparative analysis of classical and contemporary scholars' interpretations, this research examines how ethical Islamic principles such as justice ('adl), mutual consent (taradhi), and public interest (maslahah) can be integrated into current business practices. Selected case studies on e-commerce transactions, digital lending platforms, and technology-based leasing models are analyzed to illustrate the challenges and potential solutions in applying Fiqh Muamalah. This article concludes by offering a perspective on the importance of contextual reinterpretation and the innovation of Islamic financial products to ensure the relevance of Fiqh Muamalah in addressing global economic challenges while upholding Islamic values.

This study aims to analyze internal factors that influence the tendency of accounting fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Badung Regency. The research is based on the fraud triangle theory, which highlights conditions that may trigger fraudulent behavior. A quantitative approach was employed, with data collected through questionnaires distributed to the heads and treasurers of each LPD. The study population consisted of 115 LPDs, with a sample of 54 LPDs selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 26 to examine the effects of internal control, human resource competence, compliance with accounting rules, and ethical organizational culture on the tendency of accounting fraud. The results indicate that internal control, human resource competence, compliance with accounting standards, and ethical organizational culture all have a negative and significant effect on the tendency of accounting fraud. These findings underscore the importance of strengthening internal controls, enhancing employee competence, adhering to accounting standards, and fostering an ethical organizational culture to minimize the occurrence of accounting fraud in LPD financial management.  

Murabahah, salam, and istishna' are types of sale and purchase transactions that have conceptually been recognized and applied as contract options in Islamic financial institution products. The National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as the authority in issuing Islamic economic and financial fatwas, has issued rulings concerning these three types of transactions, in which various hadiths on legal rulings (ahkam muamalah) are cited as the basis. This paper aims to examine these hadiths from the DSN-MUI fatwas on murâbahah, salam, and istishna' through two perspectives: the analysis of authenticity (takhrij hadith) and the interpretation of substance (meaning analysis). The results indicate that these hadiths broadly cover key principles of sharia contracts such as mutual consent (ar-ridha), permissibility (al-ibâhah), and public interest (al-mashlahah); the notion of blessings in non-cash transactions (classified as weak hadith majhul category); prohibition of debt payment delays by those able to pay; and the permissibility of salam transactions and down payments (classified as weak hadith mursal category).

The implementation of regional autonomy in Indonesia aims to reduce regional dependence on the central government. In this context, local governments are expected to enhance their own-source revenue sources. In reality, not all regions are capable of becoming fully independent. The dependency of regencies and cities in Bali Province indicates that local governments have not yet optimized their regional potential to increase Regional Original Revenue (PAD). This dependency affects their fiscal independence and overall financial performance. This study aims to empirically examine the effect of PAD, transfer revenue, and regional expenditure on financial performance from the perspective of agency theory. The study was conducted across all regencies and cities in Bali Province, using secondary data sourced from the budget realization reports obtained from each local Financial and Asset Management Agency (BPKAD). The study included 9 regencies/cities with 45 observations. A census sampling method was applied, where the entire population was used as the sample. The data were analyzed using multiple linear regression. The results show that PAD and transfer revenue have a positive effect on financial performance, while regional expenditure has a negative effect. It is recommended that local governments in Bali optimize their PAD by strengthening the tax sector, service charges, and asset management to improve fiscal independence.

 A brand is one of the most valuable intellectual assets in the business sector, serving not only as a product identity but also as a reflection of reputation and quality. However, the increasing phenomenon of brand infringement indicates the urgent need for stronger and more effective legal protection. Brand infringement brings various negative consequences, including loss of consumer trust, unfair competition, and significant financial losses for brand owners. This study aims to analyze brand infringement from a criminological perspective, identify causal factors, and evaluate the role of law in addressing such violations. The research employs normative legal methods through analysis of statutory regulations, legal and criminological theories, and a literature-based approach using secondary data obtained from books, journals, and legal documents. The findings reveal that criminology provides relevant insights through theories such as Rational Choice Theory, which explains that perpetrators calculate the risks and benefits before committing the violation, and Anomie Strain Theory, which highlights how the inability to achieve economic or social goals legally can drive individuals or groups to commit brand infringement. The classification of violations includes imitation, counterfeiting, misuse, and unlawful exploitation of brand rights. Several causal factors were identified, including weak legal supervision, limited enforcement, and the high consumer demand for cheaper counterfeit products. Furthermore, the study underlines the essential role of the criminal justice system in addressing brand infringement through the enforcement of criminal, civil, and administrative sanctions as regulated under Law Number 20 of 2016 on Trademarks and Geographical Indications. In conclusion, brand infringement is not merely a legal issue but also a criminological problem that requires comprehensive handling through effective law enforcement, stronger supervision, and increased public awareness to protect intellectual property and ensure fair business practices.

The development of the Islamic financial industry in Indonesia has shown significant growth, both in terms of institutions, products, and public participation. However, public doubts remain regarding the level of Sharia compliance of these financial products. Halal certification is a crucial instrument for ensuring that a financial product truly complies with Sharia principles. This study aims to analyze the urgency of halal certification for Islamic financial products and its implications for consumer trust from a Sharia economic law perspective. The research method used is qualitative with a normative-juridical approach through a literature review of laws and regulations, fatwas from the National Sharia Council (DSN-MUI), and previous research findings. The results indicate that halal certification for Islamic financial products plays a strategic role in increasing transparency, accountability, and public trust. However, there is regulatory overlap between Law Number 33 of 2014 concerning Halal Product Assurance and the provisions of the Financial Services Authority (OJK). Therefore, harmonization of regulations and strengthening oversight by the Sharia Supervisory Board are crucial steps in ensuring the integrity of the Islamic financial system.

This research aims to analyze the trade-off between unemployment and inflation, as well as government policies from an Islamic perspective. Inflation and unemployment issues remain primary challenges for governments in maintaining economic stability. Unlike conventional economic perspectives that accept the trade-off between these two variables, Islamic economics offers a more integrative and holistic approach. Using a literature review method, this study analyzes various literature related to the relationship between unemployment and inflation from both conventional and Islamic economic perspectives. Research findings reveal that in conventional economics, the Phillips Curve depicts a trade-off between unemployment and inflation in the short term, though its validity is questioned in the long term. In contrast, from an Islamic economic perspective, there is no dichotomy between reducing unemployment and controlling inflation, as both can be addressed simultaneously through a just economic system aligned with Sharia principles. Islamic economics offers solutions through strengthening the real sector, profit-sharing financial systems, and implementing zakat, infaq, and waqf instruments that can create employment without generating inflationary pressures. This research provides insights into government policies that align with Sharia values in addressing current macroeconomic challenges.

This study discusses criminal liability for perpetrators of online gambling crimes based on Law Number 19 of 2016 concerning Electronic Information and Transactions (ITE Law) from the perspective of Indonesian criminal law. The research employs a normative juridical approach with a case study method on Decision Number 628/PID.B/2023/PN Sleman. The defendant was proven to have knowingly distributed and disseminated links to online gambling sites via social media, as well as obtained financial gain from these activities. Based on the judge’s decision, the defendant was sentenced to 1 year and 8 months in prison and fined IDR 250,000,000. The results indicate that the application of Article 27 paragraph (2) in conjunction with Article 45 paragraph (2) of the ITE Law is in accordance with the principles of criminal liability, including the elements of fault (mens rea) and unlawful acts (actus reus). Nevertheless, challenges remain in law enforcement against online gambling, particularly regarding sites operating abroad and the low level of public legal awareness. The recommendations provided include a more comprehensive legal approach to enhance the effectiveness of combating online gambling in Indonesia.

This research adopts a normative juridical approach, focusing on legal norms, doctrines, and principles related to the Inspectorate's responsibility in supervising problematic BUMDes management from a criminal law perspective. Supervisory planning begins with the Regional Inspectorate preparing an Annual Supervisory Work Plan (RKPT), which outlines oversight activities for the year. Internal supervision and criminal law serve different but complementary roles: the former is preventive, aiming to detect irregularities early, while the latter is repressive, addressing legal violations. The synergy between both mechanisms is essential for transparent and efficient BUMDes financial management. Strengthening the Inspectorate’s role requires improving its institutional capacity and enhancing the competence of its personnel. This includes developing technical auditing skills and a deep understanding of criminal law related to village fund misuse. Professional auditors with legal insight are crucial for early detection of fund misappropriation, thereby fostering integrity and accountability in village financial governance.

Conflicts of interest in corruption cases often involve abuse of power for personal gain. This article discusses the corruption case committed by Harvey Moeis with an emphasis on how conflicts of interest play a role in the occurrence of corruption. The purpose of this study is to analyze the link between conflicts of interest and corruption cases involving Harvey Moeis, its impact on law, ethics, and reputation, as well as find solutions to prevent similar cases. The methods used were purposive sampling in the selection of data sources as well as literature study to analyze related perspectives. The results of the analysis reveal that the corruption case involving Harvey Moeis demonstrates how financial conflicts of interest can culminate in abuses of power that harm the state and tarnish the law, ethics, and reputation. Strengthening regulation, transparency, law enforcement, and public participation as well as strengthening anticorruption institutions is therefore needed to prevent corrupt practices.

Village financial management is one of the key indicators in realizing effective village governance. However, in many villages, including Sidoan Timur Village, Sidoan District, Parigi Moutong Regency, Central Sulawesi, the practice of financial transparency and accountability still faces various obstacles. This study aims to assess the application of the principles of transparency and accountability in the financial management of Sidoan Timur Village, Sidoan District, Parigi Moutong Regency, Central Sulawesi, by referring to the perspective of village governance. The approach used is a qualitative method through case studies. Data were obtained through in-depth interviews, participatory observations, and review of official village documentation. Data analysis was carried out with the stages of data reduction, data presentation, and inductive conclusion drawing. The research findings reveal that village financial management has not fully implemented the principle of transparency, because financial information is not routinely published and administrative accountability is still formal, without active involvement from the community. In addition, the implementation of financial governance regulations has not been consistent at the operational level. In conclusion, the practice of transparency and accountability in Sidoan Timur Village needs to be strengthened by increasing the capacity of village officials, optimizing public information media, and empowering community participation. Further research is suggested to examine the comparison between several villages with a quantitative approach in order to obtain a broader picture of village financial management from a governance perspective.  

Cybercrime is an unlawful act committed using the internet based on sophisticated computer technology, networks and other information technologies. This crime not only affects individuals, but also financial institutions, critical infrastructure, and even national and international security. Cybercrime has characteristics that distinguish it from conventional forms of crime, namely the ability to cross geographical boundaries of countries without physical barriers so that in this case this cybercrime is referred to as transnational crime. The purpose of this study is to examine and analyze the position of cybercrime in the perspective of international law and to examine and analyze the position of cybercrime in the perspective of national law. The results of the study were obtained from the perspective of international law, cybercrime has a strategic position as a global threat that requires a cross-country legal approach. Meanwhile, from the perspective of national law, cybercrime has a central position in the reform of the Indonesian criminal law system. Through the formation and improvement of the ITE Law, as well as increasing the capacity of law enforcement and the community, the state seeks to create a safe, fair and responsible digital space