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This study aims to analyze the implementation of credit risk management in Islamic banking, which is a crucial aspect in maintaining business stability and sustainability. The research focuses on identifying credit risk control strategies, such as supervisory oversight by the board of commissioners, risk management policies, and internal control systems. The research method used is a literature review, examining various sources, including journals, books, and official documents. The article shows that credit risks in Islamic banking arise from customers' failure to meet payment obligations and involve concentration and counterparty risks. Islamic banks apply several strategies to address non-performing loans, such as rescheduling, restructuring, reconditioning, and, when necessary, collateral seizure. The implementation of credit risk management helps banks reduce potential losses and improve operational efficiency. Effective credit risk management enables Islamic banks to mitigate losses and maintain customer trust while adhering to Sharia principles and OJK regulations. With the right strategies, Islamic banks can ensure financial stability and sustain long-term growth..

Muamalah in Islam deals with financial issues with the principles of justice, efficiency, transparency, anti-riba, anti-gharar (uncertainty) and social responsibility. This study was conducted with the aim of examining the principles of muamalah from an Islamic economic perspective and how these principles can be applied to the modern economy. The introduction of this study highlights the importance of Muamalah maintaining ethics and morals in economic transactions, especially in the face of increasingly complex global economic developments that are often not based on justice. This study uses qualitative methods and a descriptive-analytical approach. Primary data were obtained through interviews with Islamic economic experts and Islamic banking practitioners, and secondary data were obtained from related literature such as books, journals, and Islamic economic articles. Thematic analysis was conducted to identify the application of muamalah principles in various economic sectors. The results of the study indicate that the principles of muamalah have been widely used in Islamic banking, Islamic investment and Islamic e-commerce with a focus on justice, efficiency and transparency. However, there are challenges in implementing these principles, especially related to the prohibition of gharar and riba in the speculative global financial system. This study concludes that the principle of muamalah can be the foundation for a better and more sustainable economic system, if supported by proper education and regulation.  

This article analyzes the role of Islamic banks in supporting monetary policy in Indonesia and its impact on national economic stability. Using library research methods, this research examines relevant literature regarding the development of the sharia banking sector and sharia-based monetary instruments. The research results show that Islamic banks make a significant contribution to stabilizing inflation, increasing financial access, and managing liquidity through instruments such as the Bank Indonesia Sharia Certificate (SBIS) and the sharia interbank money market. In addition, Islamic banks play a role in providing financing for micro, small and medium enterprises (MSMEs), which is important for inclusive economic growth. Nevertheless, challenges such as low sharia financial literacy and limited policy instruments need to be overcome to maximize the contribution of sharia banks to monetary policy. This research is expected to provide in-depth insight into the potential and challenges faced by Islamic banks in supporting the stability of the Indonesian economy.

This research discusses the application of McKinsey's 7S model in increasing profitability at PT BPRS Karya Mugi Sentosa Surabaya. McKinsey's 7S model consists of seven main elements: strategy, organizational structure, operational system, leadership style, staffing, skills, and shared values. The research used a qualitative approach with direct observation methods, structured interviews, and in-depth data analysis to evaluate the effectiveness of the model. The results showed that the harmonization of the elements of McKinsey's 7S model contributed significantly to improving profitability, reflected in the increase in assets, growth in the number of customers, and stability of financial statements over the past five years. However, challenges such as HR adaptation to the new strategy and consistency of implementation are concerns that need to be addressed. This study concludes that the implementation of McKinsey's 7S model is able to encourage the strengthening of corporate strategy and competitiveness in the midst of intense competition in Islamic banking.

This research aims to measure the competitiveness of sharia banks in Indonesia. The sharia banks in this research are Sharia People's Bank and My Syariah Bank. The method used in this research is comparative descriptive. The results of the research show that the level of competitiveness of Islamic banks is based on the bank's health level, through measuring financial ratios. Bank Rakyat Syariah has a better bank health level than My Bank Syariah.

Sharia management as the basis for the management of Islamic banks in Indonesia. Sharia management is an approach that integrates Islamic values in decision-making and operational implementation, emphasizing the principles of ethics, fairness, and transparency. The article examines the definition of sharia management, the basics of sharia bank management sourced from the Qur'an and Hadith, as well as the implementation of sharia management principles in management functions such as organizing, actuating, controlling, and evaluating. The goal is to provide a more comprehensive understanding of sharia management in the context of sharia banking, as well as to encourage the improvement of the quality of sharia bank management in Indonesia so that it can play a more optimal role in encouraging sustainable and equitable economic growth.

Because interest-bearing deposits are not allowed by Islamic Sharia rules and principles, Islamic banks generally collect deposits in the form of profit-sharing investment accounts. These accounts differ from conventional deposits not only because of the profit-sharing nature of the returns they offer but also because the relationship between the customer and the bank is not a debt contract, so these deposits are not considered 'fixed capital.' (artinya, nasabah dapat menerima hasil negatif atau kerugian). This last characteristic poses serious regulatory issues in jurisdictions where bank deposits are legally required to have a definition of 'certain capital.' In general, the presence of such 'risk-bearing instruments' in the capital structure of Islamic banks complicates the assessment of their capital adequacy. Moreover, the fact that profit-sharing investment account holders are a type of equity investor without the governance rights held by creditors or shareholders poses a significant oversight problem. This article explains these issues in more detail and proposes a solution in the form of a structural distinction between Islamic banks in the narrow sense on one side, and entities managing profit-sharing investment accounts on the other.

Islamic banking in Indonesia has experienced significant growth alongside increasing public interest in financial products that comply with Islamic principles. However, in practice, there are still challenges that prevent Islamic banking products and services from fully meeting Sharia standards. Some of the issues include the use of wadiah contracts in current accounts, which deviate from their original concept of safekeeping; the application of murabahah contracts for financing consumptive goods, which contradicts their intended purpose; the frequent misuse of ijarah muntahia bit tamlik (IMBT) contracts for speculative purposes; and mudharabah contracts with unfair profit-sharing ratios. Additionally, factors such as a lack of understanding of Islamic finance, competitive pressure from conventional banks, inadequate supervision, and differing interpretations of Sharia law further hinder the implementation of fully Sharia-compliant products and services. To resolve these challenges, various efforts are needed, including enhancing the quality of human resources through education and training, implementing stricter supervision by relevant authorities, developing clearer and more comprehensive operational standards, and fostering closer collaboration with Islamic scholars for accurate legal guidance. These steps are expected to help Islamic banking fully adhere to Sharia principles, increase public trust, and support the growth of the Islamic finance industry.

This study aims to identify the influence of religiosity on customer decisions in choosing Islamic banks using the Systematic Literature Review (SLR) approach. The SLR process includes the stages of identification, assessment, and interpretation of literature, which resulted in 18 articles from 18 journals published between 2015 and 2022, indexed by SINTA, and have E-ISSN. The results of the study indicate that the influence of customer religiosity still has opportunities and challenges to be improved. This can be seen from the low level of customer religiosity, which is indicated by the lack of religious calling that influences their attitudes and behavior, as well as limited understanding of the prohibition of usury and the use of Islamic banks only for profit. Indicators of religiosity that play a role in influencing customer decisions to choose Islamic banks include the quality of Islamic products, avoidance of usurious transactions, profit sharing principles, and Islamic features. There is a gap in results between the samples studied, which can be a research gap for further studies. Recommendations for improving customer decisions include increasing religiosity, fulfilling customer needs, and the effectiveness of Islamic financial literacy. This study can be used as a reference for further research on the role of religiosity in influencing customer decisions in choosing Islamic banks.    

Pay close attention to financial performance. An organization's success is shown by its consistent improvement in financial performance compared to the prior period. Audit quality, independence of auditors, Good Corporate Governance (GCG) implementation, regulatory compliance, and the organization's board of directors and supervisory board all have an impact on financial performance. The objective of this research is to corroborate and analyze prior studies that have focused on Islamic audit quality, Islamic audit independence, Islamic audit boards and supervisory boards, sharia compliance, good corporate governance (gcg), and auditor independence as they pertain to Islamic banking's financial performance. Using data gathered from articles published in national journals to back up claims, this study integrates qualitative methodologies with a literature review approach. The researcher procured ten samples of sinta indexed and non-indexed publications from Google Scholar. The study's findings suggest that financial performance is influenced by factors such as the quality of sharia audits, the independence of auditors, the degree of sharia compliance, the application of good corporate governance (gcg), and the board of directors and supervisory board. The researcher is optimistic that future studies will investigate the elements impacting financial success in more depth.

According to current trends, there is a need for Islamic banks both in quantity and quality. Customers will think about and choose Islamic banks more often as quality improves. The quality of Islamic banks can be improved by looking at their performance and sustainability capabilities which are influenced by the quality of funding or investment. This sharia bank, which was founded by considering these two types of financing, uses sharia banking as its financing fund distribution product. These banks finance transactions with the aim of making money. based on the results of collaborative projects implemented based on musyarakah agreements and profit sharing principles. Musyarakah financing is a collaborative effort between capital owners to run a particular business in accordance with sharia principles, with both parties participating in the success of the business. parties according to predetermined ratios, and losses are allocated according to capital advice. In the financial industry, bank performance is one of the main indicators of health. One method for evaluating bank operations is to use metrics to measure profitability, which is usually called ROA or profit assets. ROA is a capability metric; a business makes money by using all its resources and skills. A bank will make more money and have a better asset utilization position if its return on assets (ROA) is higher. In other words, ROA can show how effectively managers allocate resources to generate profits.

This study aims to examine the effect of Islamic accounting service quality on customer trust in the context of Islamic banking. This literature study identifies key factors in enhancing customer trust, including transparency of financial statements, compliance with sharia principles, and overall service quality. Using the literature research method, it was found that consistent and shariah-compliant implementation of Islamic accounting plays an important role in enhancing customer trust. Service quality that includes accuracy, transparency, and sharia compliance has a significant impact on customer trust, which in turn affects customer loyalty and the growth of Islamic banks. This research provides insights for Islamic bank management to improve service quality to build customer trust.

There are various types of financing in Islamic banking or financial institutions, one of which is mudharabah financing. This financing is a cooperation agreement between the capital owner (shohibul mal) and the fund manager (mudharib) for a business, where the profit is shared according to the agreed percentage based on the profit obtained. Mudharabah financing is closely related to UMKM, where UMKM owners, especially housewives, play an important role in managing family finances. This study aims to examine what are the challenges for UMKM in using the mudharabah contract and what are the advantages of using the mudharabah contract. The method used in this study is qualitative research with a descriptive approach, as well as descriptive data analysis through literature studies from scientific journals and books. The results of this study indicate that mudharabah financing can help the community in improving UMKM.

There are various types of financing in Islamic banking or financial institutions, one of which is mudharabah financing. This financing is a cooperation agreement between the capital owner (shohibul mal) and the fund manager (mudharib) for a business, where the profit is shared according to the agreed percentage based on the profit obtained. Mudharabah financing is closely related to UMKM, where UMKM owners, especially housewives, play an important role in managing family finances. This study aims to examine what are the challenges for UMKM in using the mudharabah contract and what are the advantages of using the mudharabah contract. The method used in this study is qualitative research with a descriptive approach, as well as descriptive data analysis through literature studies from scientific journals and books. The results of this study indicate that mudharabah financing can help the community in improving UMKM.

This study aims to analyze the application of sharia accounting principles in the financial statements of Islamic banks in Indonesia, focusing on the implementation of Sharia Financial Accounting Standards (SAK Syariah) and its impact on the transparency of financial statements. The Islamic banking industry in Indonesia has experienced rapid development, but the application of sharia accounting in financial statements still faces a number of challenges, such as differences in interpretation of sharia provisions, limited human resources, and difficulties in adapting accounting standards to the ever-evolving economic conditions. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews and documentation studies of the financial statements of leading Islamic banks. The results of the study indicate that although most Islamic banks in Indonesia have implemented sharia accounting principles in accordance with the SAK Syariah guidelines, there are still differences in their application, especially in more complex transactions. The main challenges faced are differences in interpretation of sharia provisions and the limited number of auditors and practitioners who are competent in the field of sharia accounting. The application of sharia accounting principles contributes to increasing the transparency of financial statements, although there are still obstacles in terms of the general public's understanding of the technical terms used. This study also found that although most banks have followed the SAK Syariah guidelines, there are gaps in the application of sharia principles to more innovative financial products. Therefore, it is necessary to update the SAK Syariah to accommodate the development of more complex financial products and instruments, in order to improve the consistency and credibility of the financial statements of Islamic banks in Indonesia.

To strengthen the characteristics of Islamic banking and increase its contribution to the national economy, OJK developed a unique Islamic product called Cash Waqf Linked Deposit (CWLD). This research aims to investigate the effects of CWLD empowerment programs on the welfare of beneficiaries, financial inclusion, social participation, and spiritual growth, aligning with the principles of Maqasid al-Shariah. These principles focus on poverty eradication, social justice, and economic welfare through Hifze deen (faith preservation), Hifze maal (wealth preservation), and providing the poor with access to productive resources like education, training, and credit. The study examines OJK's initiative to enhance Islamic bank participation in cash waqf management for sustainable finance and broader objectives of Maqasid al-Shariah.  In-depth interviews with seven key figures (two donors, three waqf institution representatives, and two managers) are analyzed using NVivo software.  The findings reveal a high level of alignment between the proposed CWLD product design and stakeholder expectations. This strong alignment underscores the product's capacity to meet the objectives of Maqasid al-Shariah, such as poverty eradication, social justice, and economic welfare. By addressing these fundamental Islamic principles, the CWLD product contributes to sustainable finance, ensuring that financial activities support long-term economic stability, social inclusion, and environmental sustainability.  

This research aims to determine the influence of Islamic banking financial ratios in the form of Return on Assets (ROA) Ratio, Non Performing Financing (NPF) Ratio, Financing to Deposit Ratio (FDR) and Total Asset Turnover (TATO) on the Operational Cost-Operational Income Ratio (BOPO) at Sharia Commercial Banks in Indonesia.  This research uses a quantitative approach with sample data totaling 7 (seven) sharia commercial banks out of 13 (thirteen) sharia commercial bank populations registered with the Financial Services Authority. Research data uses secondary data for the annual period in the period 2010 - 2023. By using the ARDL (Autoreggressive Distributed Lag) panel model using the PMG (Pooled Mean Group) method, the research results show that in the panel, it turns out that the Leading Indicator is the effectiveness of the variable in controlling the BOPO Ratio at Sharia Commercial Banks in Indonesia is Return on Assets (ROA), where ROA significantly influences the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, with stable positions in the short and long term. Of the 7 (seven) Sharia Commercial Banks that are the objects of research, there are 4 (four) banks that are leading indicators of the effectiveness of sharia banking in influencing the stability of the BOPO ratio, namely: Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, and Bank Mega Syariah through ROA, NPF, FDR, and TATO.  Financing to Deposit Ratio (FDR) is also capable of being a Leading Indicator of variable effectiveness to influence the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, However, its position is unstable in the short and long term.

Islamic economics is an economic system based on the principles of Islam, primarily derived from the Qur'an and Hadith, emphasizing justice, balance, and the prohibition of unethical practices such as usury (riba) and gharar. This system provides a more ethical and equitable alternative to the conventional interest-based economic system. As awareness of social justice and sustainability grows, Islamic economics has expanded, not only in Muslim-majority countries but also across various parts of the world. This journal aims to provide a comprehensive overview of the fundamental concepts of Islamic economics, its implementation across various sectors such as banking, trade, and industry, and the challenges faced in its development and implementation. Additionally, this study highlights how Islamic principles can be applied to promote more inclusive and sustainable economic development, as well as the role of Islamic financial institutions in the global economy. This research is expected to provide insights for practitioners, academics, and policymakers in advancing the broader and more competitive development of Islamic economics.

Islamic banking financing has become a crucial component of Indonesia's financial sector, providing a Sharia-compliant alternative to conventional financing. Despite its rapid growth, assessing the feasibility of Islamic banking financing remains a major challenge, particularly in terms of risk management, financial sustainability, and regulatory compliance. Previous studies have assessed financing feasibility using various methods, including the 5C approach (Character, Capacity, Capital, Collateral, and Conditions). However, research in this area remains fragmented, with a lack of systematic analysis of key trends, methodologies, and influencing factors. This study uses a Systematic Literature Review (SLR) to synthesize and analyze existing research on the feasibility of Islamic banking financing in Indonesia. The review covers studies published between 2020 and 2022, focusing on research distribution, analytical techniques, and key determinants affecting financing feasibility. The findings reveal that most studies emphasize credit risk assessment, financial literacy, and regulatory frameworks, but lack a unified approach to measuring feasibility. Furthermore, this study highlights gaps in the application of digital technologies, such as big data and machine learning, that can be used to strengthen the financing eligibility assessment system. The application of these technologies not only improves the accuracy of risk predictions but also enables Islamic banking institutions to reach more customers, particularly MSMEs and the informal sector, which have historically been underserved. The results of this study provide valuable insights for Islamic financial institutions, regulators, and researchers, highlighting the need for integrated risk assessment models, a better regulatory framework, and enhanced financial literacy initiatives to strengthen Islamic banking financing in Indonesia. This research contributes to the development of a more structured and comprehensive framework for evaluating financing eligibility, ensuring sustainable growth and financial inclusion in the Islamic banking sector.

This research is motivated by the current rapid development of Islamic Banking, causing the banking industry to face a very competitive business environment. Therefore, approaches and breakthroughs are needed to develop the Islamic market in indonesia. Therefore, one of the efforts of Islamic Banks is to implement Islamic Marketing which consists of fou characteristics, namely Theistic, Ethical, Relistic and Humanistic, which is a business process whose entire process applies islamic values.This study aims to determine whether the syariah marketing variables consisting of Theistic, Ethical, Realistic and Humanistic have a simultaneous or partial effect on Customer Satisfacion at Bank Syariah Indonesia KFO Mikro Merlung. This test uses a quantitative research method with an associative research type and uses a questionnaire and observation method. The questionnaire is used to obtain data on the characteristics of respondents, namely customers and to obtain data on the influence of syariah marketing on customer satisfaction at Bank Syariah Indonesia KFO Mikro Merlung through statements in the questionnaire. While observation is used for direct observation of the research location and to dig up data on organizational structure, population an samples.The results of this study indicte that the independent variables of Syariah Marketing consisting of Theistic, Ethicl, Realistic and Humanistic have a simultaneous effect on satisfaction of Bank Syariah Indonesia KFO Mikro Merlung with an effect of 40%, while the remaining 60% is explained by other variables not examined in this study, partially, it is concluded tht of the four characteristics there are there are three variables that have a significant effect on customer satisfaction, namely Theistic, Ethical, and Humanistic while the Realistic variable has an effect but is not significant on customer satisfaction of Bank Syariah Indonesia KFO Mikro Merlung.