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Abstract. The digital era has brought significant changes across various sectors of life, including the economy. The continuously evolving digital technology presents new opportunities and challenges, particularly in the implementation of Islamic economics in Indonesia. This article aims to analyze the innovations and implementation of Islamic economics in facing the developments of the digital era. The theoretical review covers the principles of Islamic economics, technology in the digital era, and the role of digital technology in the context of Islamic economics. This research employs a literature review method to understand various innovations and implementations in Islamic economics. The study results show that Islamic fintech, blockchain, Islamic crowdfunding, and collaboration with E-Commerce marketplaces have had a positive impact by enhancing access, transparency, and efficiency in financial transactions. By leveraging technological innovations, Islamic economics can contribute to creating an inclusive and sustainable economic system, benefiting individuals and society as a whole. Keywords: Digital Era, sharia economics, Technological Innovation   Abstrak. Era digital telah membawa perubahan signifikan di berbagai sektor kehidupan, termasuk ekonomi. Teknologi digital yang terus berkembang memberikan peluang dan tantangan baru, khususnya dalam implementasi ekonomi syariah di Indonesia. Artikel ini bertujuan untuk menganalisis inovasi dan implementasi ekonomi syariah dalam menghadapi perkembangan era digital. Kajian teori mencakup prinsip-prinsip ekonomi syariah, teknologi di era digital, dan peran teknologi digital dalam konteks ekonomi syariah. Penelitian ini menggunakan metode kajian literatur untuk memahami berbagai inovasi dan implementasi dalam ekonomi syariah. Hasil studi menunjukkan bahwa fintech syariah, blockchain, crowdfunding syariah, dan kolaborasi dengan E-Commerce marketplace telah membawa dampak positif dengan meningkatkan akses, transparansi, dan efisiensi transaksi keuangan. Dengan memanfaatkan inovasi teknologi, ekonomi syariah dapat berkontribusi dalam menciptakan sistem ekonomi yang inklusif dan berkelanjutan, menguntungkan individu dan masyarakat secara keseluruhan. Kata kunci: Era Digital, Ekonomi Syariah, Inovasi Teknologi

The rapid advancements in Artificial Intelligence (AI) have raised significant ethical concerns across various sectors, necessitating the need for robust ethical frameworks to guide their development and implementation. This study explores the intersection of AI ethics and Islamic law, focusing on how Maqāṣid al-Sharīʿah, the higher objectives of Islamic law, can be applied to AI governance. By examining key Islamic principles such as justice, transparency, privacy, and human dignity, the study investigates how these values can provide a moral compass for addressing AI-related ethical challenges, such as algorithmic bias, privacy violations, and the erosion of human autonomy. The Maqāṣid al-Sharīʿah framework offers a proactive and vision-oriented approach, prioritizing societal well-being while ensuring the alignment of AI technologies with Islamic moral standards. Unlike traditional Islamic legal responses, which are often reactive and case-specific, the Maqāṣid approach promotes the anticipatory evaluation of technologies, emphasizing the need for a balance between technological innovation and ethical responsibility. The paper also discusses potential solutions to bridge the gaps between global AI ethics frameworks and Islamic ethical standards, including interdisciplinary collaboration and the development of hybrid regulatory models. Additionally, it highlights the need for continuous updates to Islamic legal frameworks to address emerging technological issues, ensuring that AI systems are ethically sound, Shariah-compliant, and beneficial to society. This study aims to contribute to the growing discourse on the ethical implications of AI from an Islamic perspective, offering insights into how Islamic law can play a crucial role in shaping the future of AI governance.

The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are elements that conflict with sharia principles. These elements are uncertainty and gharar, as well as the high potential for institutions to fall into earnings management practices. This makes sharia banking apply a limited accrual method and adapt it to sharia principles. In calculating profit sharing, Islamic banking does not apply accrual accounting because it requires real cash inflows and receipts. Islamic financial institutions can use accrual accounting for financial reports which aims to increase transparency and accountability before stakeholders.

The marketing process in Islamic economics must be implemented correctly, and in accordance with sharia principles. In distributing products, it must be evenly distributed so that all people can enjoy the product. This research is about e-marketing analysis in increasing sales on shopping applications. The purpose of this research is to find out how marketing strategies increase sales on the Belanjo application. This type of research is descriptive qualitative with primary and secondary data types. The data collection technique in this research uses observation, interview and documentation techniques.The research results show the marketing mix strategy implemented by Belanjo to increase sales, including product availability, price, promotion and place. Supporting and inhibiting factors for the marketing mix strategy implemented by Belanjo in increasing sales, including supporting, conducting socialization and collaboration and increasing employee skills and knowledge. obstacles, low consumer buying interest and the marketing area for chips is still limited. Marketing mix strategies viewed from an Islamic Economics Perspective include: Always decorating charity with the intention of worship and sincerity. Transparency, and the goods are halal and not harmful. Carrying out honest distribution methods, not reducing size, standards, quality and scales fraudulently. Being responsible for the goods received. distributed fairly, and not doing things that are prohibited in Islam. Please help, tolerate and give alms. Never neglect worship because of distribution activities. Ikhtikar is prohibited because it will cause price increases. Seek reasonable profits. Widespread distribution of wealth. Social equality. 

Based on the results of this research, it is revealed that 1) According to the Islamic economics perspective, increasing sales at Miki Jaya grocery stalls is a strategy of product, price, place/distribution and promotion or 4P. The strategy used is in accordance with the provisions of Islamic sharia because it imitates the nature of marketing carried out by the Prophet Muhammad SAW. 2) The marketing strategy for increasing sales according to an Islamic economics perspective is using the 4Ps (product), price, place, promotion. 3) Analysis of marketing strategies for increasing sales at Miki Jaya grocery stalls Hutarimbaru Village, Barumun District, according to an Islamic economic perspective, is in accordance with the analysis carried out by researchers that the marketing strategy used by the Miki Jaya grocery store using a marketing mix strategy or 4P (product, price, place, and promotion) is in accordance with the Islamic economic perspective which uses the principles honesty, transparency in doing business so that it becomes a marketing difference between Miki Jaya grocery stalls and other stalls.

This research explores the implementation of Good Corporate Governance (GCG) at Bank Muamalat KCP Stabat. The findings show that the bank has succeeded in establishing a strong corporate governance structure, with the active involvement of the supervisory board and audit committee, which reflects a commitment to transparency and accountability. Bank management is considered as a reliable agent, in accordance with the principles of Agency Theory, creating positive tendencies in policies that support the interests of shareholders. In the dimensions of Stewardship Theory, banks actively integrate the interests of customers, employees and society into their GCG policies, showing the importance of a corporate culture that supports management's stewardship role. The success of GCG implementation is realized in achieving compliance with regulations and standards, with transparent financial reports. Bank Muamalat KCP Stabat, through its GCG practices, has a positive impact on shareholders and other stakeholders.

Good Corporate Governance is the most well-known principle in the world for maintaining the integrity of world organizations. Almost all international locations in all countries adhere to the foundation of building responsibility and openness. Unfortunately, in its application, GCG does not explain the values ​​of stakeholders. The study aims to reconstruct GCG (OECD version) and look for a more appropriate Sharia Concept. Of course, this will provide a solution to the problem itself. After analyzing the values ​​and character of SET, we built a modern GCG positioned on Islamic concepts. These concepts are; One; deeper sympathy from stakeholders, second; principles regarding stakeholder rights: third, equality in stakeholder behavior, fourth, the principle of openness, finally, regarding corporate accountability.Weak GCG practices in Indonesia are caused by the low level of protection for investors, law enforcement, transparency and ineffective public company audit committees. This condition strongly encourages the need for effective and efficient global corporate governance. Islamic Corporate Governance The Islamic perspective lies in the Islamic Company Theory which has greater concern for wider stakeholders which include God, humans and nature. The difference in goals between conventional Corporate Governance and Sharia GCG which tends to adhere to Sharia Enterprise Theory (SET). SET equates material and spiritual values. This shows that Sharia GCG does not only achieve material benefits, but also spiritual values. SET also equates egoistic values ​​with altruistic values, which in Islamic law are realized in the form of worship.

This article discusses the pivotal role of Good Corporate Governance (GCG) Sharia in governing the Islamic banking sector, emphasizing ethical principles and Sharia values. The research employs a comprehensive evaluation using secondary data collection methods, specifically library research and internet searches. Data were extracted from journals and articles focusing on GCG. The assessment reveals that Islamic banks have generally implemented GCG principles such as accountability, transparency, fairness, and compliance with Sharia law effectively. However, the study identifies areas for improvement, particularly in comprehensive application of Sharia principles and more effective risk management. Instances of personal involvement within Islamic banking institutions underscore the need for enhanced adherence to these principles to uphold ethics and sustainability. Therefore, this article underscores the significance of a profound understanding and effective implementation of GCG Sharia principles within the operational framework of Islamic banking in Indonesia.

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

This research aims to analyze customer protection in sharia banking and conventional banking. This research includes descriptive qualitative research in the nature of library research. Literature sources used in this research include academic textbooks, scientific journals, research articles related to sharia banking and conventional banking. The results of this research show that: 1) Sharia banking operates with Islamic sharia principles, placing special emphasis on the concepts of justice, transparency and loss prevention for customers; 2) Conventional banking focuses on interest and profitability systems. Although both have the main goal of protecting customer assets, the methods and approaches they use differ significantly. This research describes the key aspects of both systems, examines the principles underlying them, and provides insight into how they offer protection to customers' assets. This study is important to carry out in order to add to the study of sharia banking and conventional banking, especially the scarcity of themes that discuss banking.

Corruption has become a global concern in efforts to strengthen good governance. In the context of Islamic law, aspects of preventing corruption and implementing the principle of legality in criminal acts attract in-depth attention. This article analyzes corruption prevention strategies from the perspective of Islamic law in the context of applying the principle of legality to criminal acts. The method in this research is a qualitative method in exploring Islamic legal concepts related to preventing corruption, such as Taqwa, Adl, and Amanah,as well as how these values ​​can be applied in efforts to prevent and overcome corruption. Furthermore, this article also examines legal aspects related to the implementation of the principle of legality in enforcing the law against criminal acts of corruption according to Islamic teachings. The results of the analysis show that the principles of Islamic law provide a strong foundation for corruption prevention strategies. Concepts such as justice, transparency, fair punishment, and building strong institutions are the main focus in overcoming the problem of corruption. In the context of implementing the principle of legality, consistency with sharia principles in establishing and enforcing laws is crucial to ensure the success of efforts to prevent corruption. This article contributes to a better understanding of corruption prevention strategies from an Islamic legal perspective, as well as the importance of integrating Islamic legal values ​​and principles in efforts to eradicate corruption. The practical implications of this analysis support the need for a holistic approach that includes legal and moral aspects in tackling corruption to create a society that is more just and has integrity.

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 analyze the efficiency of sharia operations in the hotel industry by using sharia operational management approach in the check-in and check-out process. Operational efficiency is a key factor in the success of a hospitality business, and with the Islamic operational management approach, aspects of sharia are also integrated into operational processes.The research method used in this study is descriptive analysis by collecting data from various sources, including literature studies, field observations, and interviews with hotel managers who apply Islamic operational principles. The collected data was analyzed using a qualitative approach to gain deep insight into the operational efficiency of Sharia. The results of the analysis show that the application of sharia operational management in the check-in and check-out process can improve operational efficiency in the hotel industry. Some of the measures taken include the use of technology to speed up the check-in process, staff training in terms of friendly and efficient service in accordance with sharia principles, and the implementation of policies that promote integrity and transparency.In conclusion, the Islamic operational management approach can provide great benefits for the hotel industry in achieving operational efficiency. By paying attention to sharia aspects in the check-in and check-out process, the hotel can meet the needs of guests who want services that are in accordance with sharia values. In addition, the use of technology and proper staff training also play an important role in improving overall operational efficiency.

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.  

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.