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The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

This study aims to analyze the implementation of the Majikan (Sesarengan Book Study Community) activities, identify supporting and inhibiting factors in the implementation of activities, and examine the contribution of the “Majikan” activities to the development of Islamic education in the community. This study uses a qualitative approach taking the object of the implementation of Islamic education through the “Majikan” activities located in Jatiluhur Village, Rowokele District, Kebumen Regency, with research subjects including the chairman of GP Ansor, the administrators of the “Majikan” activities, religious leaders, and the congregation participating in the “Majikan” activities. Data were obtained through in-depth interviews, observations, and documentation to then be analyzed descriptively. The results of the study indicate that the Majikan (Sesarengan Book Study Community) activities in Jatiluhur Village are carried out consistently as a form of community-based non-formal Islamic education. These activities include reading sholawat, studying fiqh books regarding basic worship using the bandongan method, as well as closing prayers and mushafahah. This activity was driven by community involvement and support from the village government, despite challenges such as differences in educational backgrounds, time constraints, weather conditions, and location. The contribution of the "Majikan" program is to improve religious understanding, foster appropriate worship behavior, strengthen Islamic brotherhood, and raise social awareness through alms management.

The phenomenon of the “Sandwich Generation” (SG) in Indonesia, where individuals of productive age (30-40 years old) bear a double financial burden—supporting the needs of their children and immediate family (furu') while also supporting their elderly parents (ushul)—has become a widespread social and financial challenge. This pressure, exacerbated by inadequate income and low financial literacy, forces 94% of SG respondents to set aside their personal interests. This dilemma calls for a clear Sharia analysis of the priority scale of financial support. This article aims to analyze the SG maintenance dilemma through the Qawa'id Fiqhiyyah (Fiqh Principles) framework to establish a hierarchy of financial obligations. The two main principles used are Al-Farḍu afḍalu mina an-Nafli (Absolute Obligation takes precedence over Sunnah) and Al-Wājib lā yutrak illā liwājibin (An Obligation cannot be abandoned except for another Obligation). Fiqh analysis shows that the resolution of priority conflicts is based on the classification of the legal status of the recipient of alms, distinguishing between absolute obligations (Adami rights, contractual) and conditional obligations (wajib zhanni, Allah's rights). Key findings establish Sharia priorities in conditions of limitation: Self, Wife and Children (Absolute Obligations), Parents (Conditional Obligations), Siblings/Relatives (Sunnah/Nafl). This priority is established to protect the nuclear family unit as the foundation of society, in line with Maqāṣid ash-Sharīʿah (Sharia Objectives).

Hajj is one of the pillars of Islam that must be carried out by all Muslims for those who can afford it. The implementation of the hajj of course has pillars and conditions that regulate the implementation of the hajj, if they commit an offense that is not in accordance with the pillars of hajj, then a Muslim or Muslim woman can be sanctioned.  In the implementation of the Hajj, the sanctions given are called dam. The research was conducted to find out the views of the top four Islamic imams on the payment of fines (dam) in the implementation of the Hajj, the types of violations that can be imposed and to see the development of the implementation of Hajj for Indonesian pilgrims. The research was carried out using qualitative methods. The subject of the study is an Indonesian hajj pilgrim guide who has done it. The four major sects (Hanafi, Maliki, Shafi'i, Hambali) agree that dam is a fine of worship that must be paid when pilgrims violate the prohibition or abandon the obligation of Hajj, with the main form of slaughtering animals, feeding the poor, or fasting if they are unable to afford it. The difference lies in the limit of a violation so that it is obligatory and a choice between slaughter, food alms, and fasting in each sect.  

This study aims to uncover the concept of compassion in the Qur'an and analyze its role in character development, particularly in character education in the contemporary era, which faces the challenges of individualism and the decline of social values. Using a thematic interpretation approach (tafsīr mauḍū‘ī) and a qualitative method based on library research, this study explores the values of compassion, such as empathy, solidarity, and social responsibility, through an analysis of Qur'anic verses. The findings reveal that the values of compassion in the Qur'an encompass spiritual, social, and environmental dimensions, which can be implemented in various aspects of education, including formal, non-formal, and informal settings. Values such as charity (ṣadaqah), almsgiving (zakāh), mutual assistance, and environmental conservation are recommended to be integrated into the education curriculum. The conclusion emphasizes that character education based on Qur'anic values significantly contributes to shaping individuals who are not only intellectually excellent but also empathetic and morally responsible. This study recommends strengthening collaboration between families, schools, and communities to support the implementation of compassionate values, as well as utilizing digital technology to broaden the reach of Qur'an-based character education.

Dowry and slaves are two different things. Mahar is property or something given by a husband to his wife as part of their marriage. This is supported by a hadith from Muhammad Shallallahu 'Alaihi wa Sallam which says "Marry a woman with a dowry even if it's only a piece of egg." (Narrated by Bukhari). Meanwhile, slaves are human beings who are the same as other people and have rights that must be respected. There are several hadiths from Muhammad Shallallahu 'Alaihi wa Sallam which emphasizes protection for slaves. One example is "Indeed Allah Subhanahu wa Ta'ala will empower three people: a young man who is given an advantage by Allah in worship, a man who donates alms in secret so that his left hand does not know what his right hand is doing, and a slave owner who are honest and treat them well." (Narrated by Bukhari). This shows that slaves must be treated fairly and well by their employers and must not be seen as merchandise or exploited to work without pay.

This study aims to analyze the process of processing fruit peel waste from juice traders into eco-enzymes as an effort to reduce environmental pollution. The research uses qualitative descriptive methods through direct observation, documentation, and literature studies. Fruit peel waste is fermented at a ratio of 1:3:10 (molasses : fruit waste : water) for three months under anaerobic conditions. The fermentation results show good eco-enzyme characteristics, characterized by a pH of 3, a fresh sour aroma, and a brownish color as an indicator of fermentation success. These findings show that the process of processing eco-enzymes from fruit peel waste can be done simply, cheaply, and environmentally friendly. In addition, the use of eco-enzymes has the potential to reduce the volume of organic waste disposed of in landfills and reduce water and soil pollution. The resulting eco-enzyme also has potential applications as natural cleaners, liquid fertilizers, and odor controllers. Thus, the treatment of fruit peel waste not only supports sustainable environmental management practices, but also encourages the implementation of the circular economy as well as community empowerment ecologically and economically.

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

The tradition of Ketupat Qunutan on the 15th night of Ramadan in Kampung Pinang, Tangerang City, is a religious practice of the Muslim community that integrates congregational qunut prayers, the making and distribution of ketupat as a symbol of gratitude, almsgiving, purity of heart, and brotherhood. Through a living hadith study approach, this research analyzes how the values of the Sunnah of the Prophet Muhammad SAW, such as communal prayer, food charity, and strengthening Islamic brotherhood, are contextualized within the local culture of the archipelago without a literal textual basis, but rather as a harmonious actualization between Islamic teachings and traditional wisdom. The findings show the dynamics of religious understanding between textual and contextual approaches, in which this tradition strengthens social solidarity, mutual cooperation, and the transmission of the Islamic identity of the archipelago, while also functioning as effective cultural da'wah without contradicting sharia law. This study contributes to the study of Islamic anthropology and living sunnah, affirming cultural acculturation as a form of religious expression that is alive and relevant.

The authority of the Religious Courts in Indonesia has undergone substantial transformation since the enactment of the 1974 Marriage Law, which serves as a foundational milestone in harmonizing the national legal system on family matters. Prior to this legislation, the jurisdiction of the Religious Courts was limited and influenced by legal dualism among customary law, Islamic law, and Western civil law inherited from the colonial period. This article examines how the Marriage Law initiated a shift in the structure and legitimacy of the Religious Courts and how their jurisdictional expansion reached a more comprehensive form through Law No. 7 of 1989 on Religious Courts and its subsequent amendments under Law No. 3 of 2006 and Law No. 50 of 2009. Using a normative juridical approach, this study analyzes statutory regulations, academic literature, and Islamic legal doctrines. The findings show that the Marriage Law provided the initial legal foundation for strengthening the Religious Courts' authority in handling family disputes, which was later expanded significantly to include inheritance, wills, grants, endowments (wakaf), alms (zakat), charitable donations (infaq and sadaqah), and Islamic economic matters during the legal reform era. This transformation not only reinforced the institutional structure of the Religious Courts but also improved access to justice for Muslim communities and supported the integration of Islamic law into Indonesia’s national legal framework. Therefore, the development of the Religious Courts’ authority after the Marriage Law reflects the dynamic modernization of the legal system and the harmonization between religious values and the rule of law in Indonesia.

Poverty is one of the most difficult economic problems to solve. This problem occurs in all countries. Among the causes of poverty are poor human resources, a low quality of life, a rising unemployment rate, and a decrease in job availability each year, as well as wages that do not match living costs. This is not only due to low human resources; the government also plays a crucial role in this issue. The poverty rate is unavoidable, so an appropriate solution is needed to address this issue. One step to reducing poverty is to analyze which economic instruments can be optimized, especially in the Sidoarjo region. The poverty rate in Sidoarjo is quite high. The open unemployment rate in Sidoarjo ranks third in East Java province. Therefore, the author was interested in conducting this research. This study aims to determine the effect of the distribution of zakat, infaq, and alms (ZIS) funds, GRDP, and open unemployment on the poverty rate in Sidoarjo in 2013-2023. This study uses a quantitative method with multiple linear regression analysis. The data processing tool used is SPSS. The results of the T test indicate that the distribution of ZIS funds has a significant effect on the poverty rate, while GRDP and open unemployment do not have a significant effect on the poverty rate partially. The F test shows that the distribution of ZIS funds, inflation, and GDP have a significant effect on the poverty rate simultaneously in the period 2013-2023. The limitation of this study is the use of variables that affect the poverty rate, so that future researchers can add or change these variables with other variables related to poverty.

This study examines the views of community and traditional leaders on the practice of giving alms derived from unusual sources of income in Mojopuro Village. The tradition of giving alms in Mojopuro has strong cultural roots and social values, reflecting a blend of Islamic teachings and local wisdom. However, historically, almsgiving has sometimes come from less than halal sources, such as gambling proceeds, which were once considered commonplace due to limited religious understanding. This study employed a descriptive qualitative method, using interviews with community and traditional leaders as key informants. The results show a significant shift in how the community interprets almsgiving. Religious leaders now emphasize the importance of halal sources of income and sincere intentions in giving, while traditional leaders emphasize social values such as mutual cooperation and caring for others. This transformation reflects a shift from traditional practices to a deeper religious understanding, without diminishing the values of togetherness that are characteristic of Mojopuro. Thus, the tradition of giving alms in Mojopuro is not only a form of worship but also a means of fostering morality and social solidarity that persists amidst changing times

The purpose of this article is to explain the values ​​of Islamic religious education contained in the Ari Ana Mahun tradition in the people of Negeri Kilkoda, Gorom Island District, East Seram Regency. A unique tradition called Ari Ana Mahun or children's maulid is found in Negeri Kilkoda, Gorom Islands, East Seram Regency. Different from the usual commemoration of the Prophet Muhammad's birthday, this tradition is carried out 15 days before the month of Ramadan as a form of respect for children or family members who have died. The community believes that prayers and prepared food will make the spirits happy, as well as being a medium for maintaining Islamic cultural heritage. This tradition is carried out once a year and is passed down from generation to generation. In addition to being a form of respect, Ari Ana Mahun is a means of education for the community to preserve Islamic traditions and strengthen religious values. These values ​​are instilled from generation to generation so that the community maintains their cultural and spiritual identity. This paper aims to describe the values ​​of Islamic education contained in it. The research uses a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. Data analysis was conducted through the stages of collection, reduction, presentation, and drawing conclusions. The results indicate that this tradition involves determining the date, preparing traditional food, visiting graves, decorating the containers, reciting prayers together, giving alms to children, and planting a raung (a symbol of Islam) at the graves. The Islamic educational values ​​contained include monotheism, worship, morals, silaturahmi (silaturahmi), instilling religious values ​​from an early age, and preserving Islamic culture.

The purpose of this article is to explain the values ​​of Islamic religious education contained in the Ari Ana Mahun tradition in the people of Negeri Kilkoda, Gorom Island District, East Seram Regency. A unique tradition called Ari Ana Mahun or children's maulid is found in Negeri Kilkoda, Gorom Islands, East Seram Regency. Different from the usual commemoration of the Prophet Muhammad's birthday, this tradition is carried out 15 days before the month of Ramadan as a form of respect for children or family members who have died. The community believes that prayers and prepared food will make the spirits happy, as well as being a medium for maintaining Islamic cultural heritage. This tradition is carried out once a year and is passed down from generation to generation. In addition to being a form of respect, Ari Ana Mahun is a means of education for the community to preserve Islamic traditions and strengthen religious values. These values ​​are instilled from generation to generation so that the community maintains their cultural and spiritual identity. This paper aims to describe the values ​​of Islamic education contained in it. The research uses a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. Data analysis was conducted through the stages of collection, reduction, presentation, and drawing conclusions. The results indicate that this tradition involves determining the date, preparing traditional food, visiting graves, decorating the containers, reciting prayers together, giving alms to children, and planting a raung (a symbol of Islam) at the graves. The Islamic educational values ​​contained include monotheism, worship, morals, silaturahmi (silaturahmi), instilling religious values ​​from an early age, and preserving Islamic culture.

The Atur Dahar tradition is a ceremony to feed supernatural beings by leaving food overnight in a room, some are also drowned in the river. This tradition has become a hereditary custom by their ancestors. The existing actions are considered tabzir/wasteful and shirk. This study uses a normative empirical research type, the focus of this research is the views of religious leaders on the Atur Dahar tradition in Pait Village, Long Ikis District. The data analysis technique is carried out using a qualitative descriptive method, namely describing, explaining, and analyzing the results of the study by reviewing the study of 'urf. The procession of the Atur Dahar tradition in the celebration of the Banjar community in Pait village is divided into two implementations, namely dishes provided for ancestors, some are left overnight in the corner of the house and some are drowned in the river, but now the Atur Dahar tradition has been changed from food to which prayers are read and some have not changed, namely in the procession such as leftover food that becomes waste, and food that is less suitable or dirty is given to the community. Ten religious leaders agreed on the existence of the Atur Dahar tradition in celebrations if it complies with Islamic law. The Atur Dahar tradition is part of 'Urf Amali' because it is an act carried out by the community, especially the Banjar tribe in Pait village. This tradition is included in 'Urf Khash' because it is a custom of the Banjar tribe in Pait village. In terms of law, it is included in 'Urf Sahih', because some of the procession is in accordance with Islamic law, such as praying to Allah SWT and sharing food as alms with others. This tradition can also be included in 'Urf Fasid' because it is wasteful.

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.

Amal Madani Indonesia (AMI) is a zakat philanthropic institution based in Cimahi, West Java, with a vision to empower communities through professional, transparent, and accountable management of zakat, infaq, and alms (ZIS) funds. As a zakat institution, AMI focuses not only on the collection and distribution of funds but also emphasizes the importance of good governance so that the collected funds can have a real impact on improving community welfare. This study aims to analyze AMI's contribution to improving community economic empowerment, evaluate the efficiency of zakat distribution, and examine the practice of Islamic philanthropic governance in the Cimahi region. The research method used is a descriptive qualitative approach with data collection techniques through field observations, documentation studies, and in-depth interviews with administrators and beneficiaries. The results show that AMI has a significant role in encouraging the socio-economic development of the surrounding community. The programs implemented are not only oriented towards distributing consumer assistance, but also focus on sustainable empowerment, for example through entrepreneurship training, mentoring micro, small, and medium enterprises (MSMEs), providing access to capital, and providing educational scholarships for children from underprivileged families. This strategy demonstrates that AMI is striving to shift the paradigm of zakat from merely a means of distributing welfare to an instrument for the economic development of the community. However, research also found several obstacles faced, including the program's distribution reach which is still limited to certain areas, limited human resources in managing empowerment programs, and low levels of zakat literacy among the community. The low understanding of some communities regarding the obligation of zakat has an impact on the potential for zakat collection that is not optimal. Therefore, efforts are needed to improve zakat education, optimize digital technology in collection and distribution, and strengthen collaboration with various parties, both government and the private sector.

MUI Fatwa No. 83, which prohibits Israeli goods, might have a substantial impact on Indonesia's Islamic economy, influencing consumption, trade, investment decisions, and halal certification. If adhered to, demand for Israeli goods may fall, while the boycott effort may have an impact on investment decisions and worldwide trade. This can also help Muslims achieve greater unity and ethical consciousness. The author employs literature review methodologies to examine literature relevant to the research issue. The methodology includes a study of Islamic economics based on both bibliographic and secondary data. To get new ideas and information, the method used is analysis approaches such as interpretation, coherence, and heuristics. MUI Fatwa No.83 of 2023 requires legal assistance for the Palestinian fight against Israeli aggression, including the distribution of zakat, infaq, and alms. The fatwa's economic impact is determined by Muslim involvement and business reaction, which may have an impact on halal certification and Sharia banking. MUI Decree Number 83 of 2023 encourages a boycott of Israeli goods, which benefits the Muslim economy while cutting demand