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Islamic banks, as the name implies, are banks based on Islamic law (sharia) which do not run an interest system in their operations because this is considered a ribawi mechanism. In carrying out its operations, Islamic banks take profits by using a profit-sharing system. The operational activities of Islamic banks do not only focus on raising and channeling funds, but service quality is also an important factor in maximizing profits. The purpose of this study is to determine whether the quality of Islamic bank services has an influence on student satisfaction as Islamic bank customers. And this research consists of two variables, namely service quality and customer satisfaction. This research method uses quantitative methods with regression tests given to 40 respondents with 10 questions.    

Pembangunan rumah sekarang ini baik secara fisik maupun nonfisik, banyak yang tidak sesuai dengan konsep Islam sehingga jauh dari “Rumahku Syurgaku” dan berpotensi membuat kondisi keluarga tidak sehat secara jasmani dan rohani. Tujuan dari pengabdian ini adalah untuk memberikan edukasi kepada masyarakat tentang membangun rumah sesuai dengan konsep Islam. Sasaran pengabdian ini adalah masyarakat khususnya jamaah Masjid At Taqwa, Kelurahan Patemon, Kecamatan Gunungpati, Kota Semarang. Metode yang dipakai adalah ceramah dan tanya jawab. Menurut konsep Islam, membangun secara fisik diantaranya lokasi rumah yang bertetangga dengan masjid, fungsi rumah mendukung kesehatan ditinjau dari sistem pencahayaan dan tata udara, menyediakan mihrab dan banyak kamar, dan memperhatikan letak KM/WC terhadap kiblat. Sedangkan membangun secara non fisik diantaranya proses pembangunan tidak mendukung unsur riba, haram, maksiat dan syirik, menjauhkan rumah dari hiasan non islami dan lingkungan yang buruk. Setelah kegiatan ini diharapkan masyarakat lebih paham tentang membangun rumah  yang sesuai dengan konsep Islam.

Islamic banking, with principles based on Islamic law, has developed rapidly and become an important part of the global financial system. In the last few decades, Islamic banking has not only been seen as an alternative to conventional banking, but also as an instrument that can make a significant contribution to sustainable economic development. Sharia principles such as the prohibition of riba (interest), maisir (speculation), and gharar (uncertainty) as well as a commitment to social justice and general welfare provide a strong foundation for promoting a sustainable and inclusive economy. This research describes the challenges and opportunities of Islamic banking in realizing sustainable economic development in the form of writing based on literature studies carried out by finding secondary data obtained from literature studies carried out. In expressing the challenges and opportunities of sharia banking in realizing sustainable economic development, it is carried out using the concept of sustainable economic development by looking at three aspects, namely social aspects, economic aspects and environmental aspects.

This study focused on assessing the conformity of sharia to kafalah contracts in Hasanah Card products. The main findings show that the implementation of kafalah contracts on Hasanah Cards still does not fully meet the required Sharia criteria. The majority of scholars are of the view that the agreement related to ujrah for kafalah services falls into the category of riba qardh, so it is forbidden. Therefore, it is important to keep the kafalah in its purity context as a form of aid and almsgiving without any element of imbalance or compensation that is not under the principles of Shariah. This research is expected to make a significant contribution to the development of Islamic financial products that are more in line with Islamic teachings. By highlighting shortcomings in the implementation of the kafalah contract in the Hasanah Card product, it is hoped that it will encourage better improvement and innovation efforts to ensure Sharia compliance in Islamic finance practices. In addition, this research is also expected to increase public awareness of the importance of applying sharia principles in every aspect of finance, to create a more transparent, fair, and under Islamic values.

This research aims to provide a deeper understanding of the basic differences between bonds and sukuk, as well as the implications for Muslim investors in choosing investment instruments that comply with sharia financial principles. The money method used is descriptive-analytical with a qualitative approach to compare bonds and sukuk from a sharia financial perspective. Data was obtained through literature studies from journal literature and official documents related to these two financial instruments. The results of this research are first, although sukuk and bonds are almost similar, if examined more deeply, the two have contradictory characteristics. The main difference is in the use of sharia principles in sukuk while bonds do not. Second, conventional bonds do not require collateral assets, while sukuk must have collateral assets. Third, sukuk is not a debt and receivable instrument that charges interest (riba) like bond transactions, but just like sukuk bonds are part of an investment instrument. Fourth, in terms of offering price, maturity, bond principal at maturity, and rating between sukuk and bonds there is no difference.

This article tries to raise the theme of the impact of interest (usury) on the development of sharia banking in Indonesia. In the Islamic view, interest paid by conventional banks is included in usury. The practice of usury isu haram because usury is an act that exceeds the nominal amount of the loan. This action is contrary to the teachings of the Islamic religion, Islamic teachings do not allow making additions in the wrong way which can cause injustice. The research method used is a qualitative method by collecting several materials, legal sources and other comparative research materials. This qualitative method uses a secondary approach. A secondary approach can make it easier to obtain discussions from various references and information from various literature studies. The materials and objects used are journals and books. To strengthen understanding, the author emphasizes looking for various relevant journals and various opinions of figures. The research results show that the practice of bank interest (usury) cannot be avoided in the banking industry as a financial institution and an intermediation medium between surplus units (lenders) and deficit units (borrowers). Riba is additional (ziyadah) without compensation that occurs due to delays in previously agreed payments. There are 2 types of usury which can be grouped into 2, namely debt usury and buying and selling usury. The prohibition of usury has also been regulated in several verses and authentic hadiths where a person is commanded to avoid usury because it will harm oneself and others. Overcoming this requires efforts to avoid losses due to the negative impacts it causes. As a result, it creates various economic impacts felt by society, such as gaps in economic growth.      

Conceptual understanding of riba and its influence in Islamic economics is an important subject in the context of Islamic finance. This research highlights the conceptual understanding of riba and its implications from the perspective of Islamic economics. Through a literature review approach, this article explores various views and arguments related to riba in Islam and Islamic economics. The analysis in this article underscores the need for a deep understanding of riba in the context of Islamic economics. Through this approach, policies can be formulated to promote principles of justice, equality, and sustainability in the Islamic financial system. Practical implications include profit-sharing systems such as mudharabah and musyarakah being used to replace riba practices, ensuring fairness and equality among parties involved in transactions. Additionally, a deeper understanding of Sharia economics and strict supervision of riba practices in the financial sector are crucial to assist individuals and institutions in managing finances in accordance with Islamic law. In conclusion, the conceptual understanding of riba and its influence from the perspective of Islamic economics is an important aspect in building a financial system that aligns with Islamic principles. By understanding the implications of riba, society can take more sustainable and equitable steps in developing Sharia-based economies.

Monetary policy is one of the crucial instruments in regulating the economy of a country. In conventional economics, monetary policy is implemented through mechanisms such as interest rates and open market operations. However, in Sharia-compliant economies, which are based on the prohibition of riba (interest), monetary policy must be executed using instruments that adhere to Sharia principles. This study adopts a literature review methodology, thus focusing on bibliographic materials by seeking relevant literature. The theoretical data utilized in this research is obtained from library literature and analyzed based on various references in this paper. By understanding the role and consequences of monetary policy in Sharia economics, it is hoped that new insights can be provided for the development and implementation of monetary policies that align with Sharia principles.

Discounts and promotions are the main motivation, while most feel that the financial risks outweigh the benefits. This research aims to highlight aspects of financial risk associated with adolescent consumption choices in the e-commerce era so that this study contains an analysis of the impact of using the "PayLater" option on Shopee on adolescent consumption behavior, focusing on financial implications and usury perspectives. The method used in this study was qualitative and literature with research subjects of adolescents aged 17-21 years. The results of this study show that the use of the "PayLater" option on Shopee affects teenagers' consumption behavior in a complex way. The majority of teenagers have a neutral point of view influenced by friends and Shopee promotions.

The coffee business, especially during the pandemic, faces challenges in maintaining operations and ensuring profitability. This study focuses on Javadwipa_roastery & Coffee Shop, exploring its Break Even Point (BEP) to assess financial sustainability. Through direct observation and interviews, data on fixed and variable costs were collected. Findings revealed monthly fixed costs of Rp. 1,000,000, and variable costs including raw materials, equipment, labor, and transportation, totaling Rp. 7,223,500. The BEP analysis for Cappuccino and Matcha Latte showed unit BEP at 468.33 and 200.71 respectively, with corresponding Rp. BEP at Rp. 3,275,058.28 and Rp. 3,008,565.31. Understanding BEP aids in strategic planning and decision-making, crucial for achieving optimal profitability in the coffee business.

The research was conducted to solve the problem of determining the price of goods of production correctly based on the cost of raw materials, labor costs, and overhead costs on the CV xxx of previously priced traditional managers which resulted in sales sometimes felt too expensive and sometimes earned too small profits. Quantitative descriptive research is used to solve this problem to produce conclusions from data related to the determination of substantive prices based on the method of Job Order Costing. The main object of the CV xxx is a detailed note of the need in the manufacture of glass wardrobes and classic dress wardros. The data used in this research are primary data and skunder data, i.e., primary Data is the details of raw materials, raw material specifications, price per unit of raw material, labour cost, etc. Whereas data skunder is a discipline related to the methods of research that can help solve the question of determination of the price of the substance. Research shows results where based on the traditional management of CV xxx, there is a mistake in determining overhead costs. This confusion is detrimental to the company in getting too low profits. Comparison of previous management with the Job Order Costing method can find out where a particular variable should be in the overhead cost category in order to obtain the price of the production commodity that can determine the company's losses.    

The Break Even Point (BEP) analysis can be used by company management to determine product pricing, establish minimum sales, set sales targets, and plan desired profits. The objective of this research is to analyze the determination of the selling price of a production item using the Break Even Point (BEP) method. This research was conducted using a quantitative descriptive method through a cas study approach that employed Break Even Point (BEP) analysis calculations. The results of this research indicate that for the rice flour product of PT AMM, the Break Even Point (BEP) is reached at a sales amput of Rp. 2.129.816.330,-. At this break event point, the selling price of the product is determined to be Rp. 36,975,-, with a total quantity sold of 57,600 units. The sales level, with a variable expense ratio of 87%, allows the company to set the selling price of the product at the break even point (BEP) unit itself is 57.610 units that need to be sold. PT AMM has a profit target of Rp. 20.000.000,- must be made. This is because of the high variable costs; therefore, to achieve a high profit target, additional variable costs must be incurred.

This study examines the application of sharia economic principles in the photocopying and office stationery (ATK) business in the pesantren environment, focusing on business performance that is not only financially profitable but also has a positive impact on society and the environment. Using a qualitative approach, this study analyzes current business practices as well as strategies that can be applied to integrate sharia values, such as the prohibition of riba, gharar, and maysir. The findings of the study show that the application of sharia economics can improve business performance through capacity building, cooperation with Islamic financial institutions, and technology adoption.

Shopee PayLater is a form of fintech that allows users to shop online by delaying payment. However, the use of paylater itself is a problem because the MUI fatwa prohibits paylater because it contains riba in its implementation practices, In the campus environment, one of which is FEB Universitas Brawijaya students, it is undeniable that consumptive behavior is one of the behaviors that are often found. This study aims to analyze the effect of debt understanding, usury understanding, financial literacy, and religiosity on the consumptive behavior of students of the Faculty of Economics and Business, Universitas Brawijaya. The research methodology used in this type of research is descriptive quantitative with multiple linear regression analysis models. The results of this study are that understanding debt and financial literacy affect consumptive behavior, while understanding usury and religiosity do not affect consumptive behavior. The implications of this research are expected to contribute insight into the use of Shopee PayLater on consumptive behavior. In addition, it can also be used by educational institutions and governments in controlling consumptive behavior.    

In the manufacturing industry, competition between companies is an inevitable phenomenon along with the spread of businesses in this field. To maintain competitiveness, making the right management policies, including in the calculation of production costs, is crucial. The determination of production costs must be done carefully in order to provide a balanced profit. This study aims to analyze the company's method of calculating production costs with a variable costing approach. The research design is descriptive with the use of quantitative data through secondary data sources. The results showed that the variable costing approach resulted in a fairly low amount of production costs, namely Rp. 6,165,220,371, compared to the company's original calculation of Rp. 6,271,616,917. Thus, calculating the production budget using the variable costing method can be an effective strategy to face competition in the manufacturing industry.

In the early days, before the creation of money, economic activities or business transactions were carried out through barter or commonly called barter trade. In the exchange process, goods and services were exchanged directly with other goods and services that were mutually needed by the parties involved. At the macro level itself, the parties involved in the production of goods and services can easily and smoothly exchange goods and services by using money as an intermediary. Meanwhile, the domestic sector that receives income in the form of money uses the money to buy goods and services produced by the commercial and manufacturing sectors. It is the changes in these cash flows that cause changes in prices and/or production quantities, for example. It also affects saving behavior, investment and the business cycle. The method in this study is to use a type of qualitative descriptive research. The purpose of this study is to understand and explore the concept of money in Islamic macroeconomics that does not contradict Islamic law.

Determining selling prices is one of the important and crucial problems that many small and medium companies experience. This is due to the large production price of the product (HPP), which is caused by many expenditure items not being identified, or the selling price having been set while the HPP is not yet known. This research aims to determine the amount of costs incurred by the company, in order to make it easier for the company to find out the amount of HPP. The method used is the full costing method, which is a method used to avoid losses resulting from product sales so that the company minimizes the price of making the product. The results of this research show that the HPP amount is 962,966,450 rupiah per year by adding 10-20% margin value so that the selling price of fertilizer is 2,650 thousand per kilogram of fertilizer.

Knowledge of usury and religiosity is one of the influencing factors in making the decision to save at a sharia bank. There are still many students who already know about usury but still use conventional banks instead of using Sharia. This is the background to the research entitled knowledge of riba nasiah and religiosity on students' interest in saving in sharia banks. This research aims to determine the partial and simultaneous influence of knowledge of riba nasiah and religiosity on students' interest in saving in sharia banks. In this study, a descriptive quantitative method was used with 172 respondents with the technique used in sampling was Stratified Random Sampling, which is a sampling technique according to the population size in each strata, where in this study it was divided into 4 strata, namely sharia banking students, FEBI UIN Sutha Jambi semesters V, VII, IX, and XI. The data analysis techniques used in this research are data quality testing, classical assumption testing, hypothesis testing, multiple linear regression analysis, coefficient of determination and effective contribution testing. The results of the research show that: (1) It was found that partially and simultaneously there was a significant influence of the variables knowledge of riba nasiah and religiosity on students' interest in saving in sharia banks. (2) the variables of knowledge of riba nasiah and religiosity have a positive effect (move in the same direction) on students' interest in saving in sharia banks (3) the result of the Adjust R2 coefficient value is 0.492. This illustrates that the contribution of the variables of knowledge of riba nasiah and religiosity is 49.2% and the remaining 50.8% is influenced by other variables outside this research. And in terms of effective contribution, it shows that the variable knowledge of riba nasiah and religiosity contributed 49.7%. The variable with the most influence in this research is the variable knowledge of riba nasiah, which is 25.1%. From the results of this research, researchers see and realize that there are still many sharia banking study program students who use conventional banks. In fact, there are still those who don't understand about usury and religiosity even though they have studied this during lectures. Students' ignorance about usury and religiosity could be one of the factors that influence them in choosing which bank to use for savings or transactions.

This research aims to examine and analyze the legal protection given to investors in buying and selling shares in the capital market from an Islamic perspective. The research methodology used is descriptive analysis, which involves comprehensive data collection regarding the characteristics of a particular situation or symptom that contributes to strengthening the theory of Islamic capital markets. In this case, the author uses a document or literature study as a legal material collection technique, by reviewing the literature related to the research topic. This approach aims to obtain secondary data from sources such as the Quran, hadith, MUI fatwa, and relevant laws and regulations, especially Law No. 8 of 1995 concerning Capital Markets. The findings of this study reveal that the legal protection of investors in buying and selling activities in the capital market in an Islamic perspective is based on the principles of transparency and openness, the existence of a Sharia Supervisory Board (DPS), sharia audits, dispute resolution mechanisms, and the prohibition of ribawi practices or usury-based transactions.

This study aims to determine whether the financial performance of the government of Ribang Village, Koting District, is economical, efficient and effective based on the concept of value for money. This study used a quantitative approach originating from the office of Ribang Village, Koting District. Analyzed using Microsoft Excel and value for money formula. The results of the research conducted concluded that the financial performance of Ribang Village, Koting District, from an economic perspective, in 2018 was quite economical and in 2019-2021 it was economical. efficiency category, (2) whereas in 2020 the index was not efficient, (3) the financial performance of Ribang Village, Koting District in terms of effectiveness in 2018-2021 was quite effective.