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Islamic banks operate not only as financial intermediaries but also as institutions rooted in Islamic ethical values. Trust (amanah) and accountability represent core principles guiding financial management in Islamic banking. This study explores the meaning of amanah and accountability and examines how both principles are implemented in Islamic banking practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews, participant observations, and systematic document analysis. The findings indicate that amanah is understood not merely as an individual moral obligation, but as an institutional principle embedded within organizational policies, corporate culture, and governance frameworks. Accountability is reflected through transparent financial reporting, effective internal audit systems, risk management procedures, and the supervisory role of the Sharia Supervisory Board. The integration of amanah and accountability enhances organizational integrity, strengthens stakeholder confidence, and improves decision-making processes. Ultimately, the study demonstrates that embedding these ethical principles contributes to public trust, regulatory compliance, and the long-term sustainability of Islamic banking institutions in increasingly competitive.

This study aims to analyze the role and effectiveness of Islamic monetary policy in Indonesia in facing digital transformation, particularly through the instruments of Sertifikat Bank Indonesia Syariah (SBIS) and Sukuk Bank Indonesia (SukBI). The digital transformation of the national financial system demands an adaptive monetary policy that remains grounded in the principles of maqashid shariah. In the context of Islamic economics, monetary policy not only functions to regulate the money supply and maintain price stability but also ensures the realization of justice and economic welfare. This research employs a descriptive qualitative approach, using literature-based data collection from official publications of Bank Indonesia, the Financial Services Authority (OJK), and relevant academic references on Islamic monetary policy. The analysis adopts an inductive approach by examining the roles of SBIS and Sukuk BI in supporting the stability of the Islamic financial system and their alignment with maqashid shariah values such as al-‘adl (justice), al-wudhuh (transparency), and ar-rawaj (circulation of wealth). The findings indicate that digitalization has positively impacted the efficiency and transparency of Islamic monetary instruments, where SBIS plays a role in regulating the liquidity of Islamic banks in a non-usurious manner, while Sukuk BI serves as an essential instrument in maintaining national economic stability. Nevertheless, challenges remain, including the limited digital infrastructure for Islamic finance and the need to strengthen regulations to ensure that digital monetary systems remain consistent with sharia principles.

This study aims to analyze the marketing strategies of Islamic bank products based on sharia values implemented in Mojoarno Village (Ikhsanudin et al. 2024). The background of this research is the increasing development of Islamic banking in Indonesia which is not always followed by sucient understanding of sharia nancial products at the rural level (Qothrunnada et al. 2023). This condition requires Islamic banks to design marketing strategies that are not only focused on product promotion, but also on education, empowerment, and strengthening public trust (Damayanti 2023). This research uses a qualitative case study approach on an Islamic bank that actively conducts marketing activities around Mojoarno Village (Yin 2018). Data were collected through in-depth interviews with bank marketing sta , religious leaders, and customers, participatory observation in socialization and religious activities, as well as documentation of promotional materials and internal reports (Miles and Huberman 2014). The data were analyzed through data reduction, data display, and conclusion drawing with source and technique triangulation to ensure validity. The ndings show that marketing strategies integrated with sharia values—such as justice, transparency, and avoidance of riba, gharar, and maysir—combined with religious and cultural approaches through mosques and majelis taklim can increase public literacy and interest in Islamic bank products (Rahman, Aji, and Sopingi 2023). However, several challenges still remain, including low initial nancial literacy, strong informal nancial practices, and limited marketing resources in rural areas (Syifa, Nasution, and Inayah 2024). The implications of this research emphasize the importance of synergy between Islamic banks, religious leaders, and local communities to develop sustainable sharia-based marketing models in rural contexts.

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.

The rapid development of digital technology demands that Islamic banks innovate to compete with conventional banks and digital financial institutions. This study aims to analyze the product differentiation strategies implemented by Islamic banks to increase competitiveness in the digital era. The research method used is a descriptive qualitative approach, with data collected through literature studies, interviews, and observations of Islamic banks' digital services. The results indicate that product differentiation strategies are implemented through the development of digital services based on Sharia principles, improving the quality of mobile banking services, and creating innovative products that meet the needs of millennials and digital natives. Furthermore, the application of the values of transparency, fairness, and sustainability serves as a competitive advantage that distinguishes Islamic banks from conventional competitors. In conclusion, the success of product differentiation in the digital era depends on the ability of Islamic banks to integrate technological innovation with Sharia values, thereby increasing customer trust and loyalty and strengthening their competitive position in the digital financial industry.

The implementation of Good Corporate Governance (GCG) is a crucial foundation for maintaining public trust in Indonesia’s Islamic banking sector. Yet, the effectiveness of GCG is often debated because formal practices tend to be technocratic and procedural, lacking deeper internalization of Sharia Ethical values. This study analyzes the application of GCG based on Sharia Ethics at Bank Syariah Indonesia (BSI), with a case study at KCP Sawangan Sari Plaza. Using a qualitative approach and case study method, data were collected through source triangulation, including in-depth interviews with the Branch Operation and Service Manager (BOSM), customer service officers, and tellers. These interviews were supported by participatory observation and an examination of corporate documents. The findings reveal no significant discrepancy between formal GCG practices and Sharia Ethics at the research site. GCG principles such as Transparency, Accountability, Responsibility, and Fairness are consistently implemented and rooted in ethical values like Amanah (trustworthiness), Shidq (honesty), and ’Adl (justice). A key insight from this study is the shift in employee motivation from fear-based compliance toward value-based compliance. This shows that the integration of GCG and Sharia Ethics is strongly influenced by ethical leadership and the development of a spiritual work culture at the branch level.

This study aims to analyze traders’ perceptions and behaviors toward the implementation of sharia principles in Islamic banking products and services. A descriptive qualitative approach was employed, involving traders at Parung Market selected through purposive sampling. Data were obtained through in depth interviews, observations, and documentation, then analyzed using thematic analysis through coding, categorization, and pattern identification. The findings reveal that most traders hold positive perceptions of core Islamic banking values such as fairness, transparency, and the prohibition of usury. However, their understanding of sharia contracts varies and is not fully comprehensive. Despite these positive perceptions, actual behavior does not always align, as traders often prefer conventional banks for business transactions requiring speed, efficiency, and more reliable digital services. This indicates a clear gap between religious intentions and economic practices, commonly referred to as the intention behavior gap. The study concludes that improving Islamic financial literacy, strengthening digital service innovation, and enhancing service quality are essential to promoting wider adoption of Islamic banking products.

This material provides an in-depth overview of the fundamental distinctions between Islamic banks and conventional banks, covering their underlying principles, contract types, operational mechanisms, legal frameworks, and organizational structures. Islamic banks operate based on Islamic values derived from the Qur’an, Hadith, and the rulings of the National Sharia Council (DSN-MUI), emphasizing strict prohibitions on riba, gharar, and maysir. Contracts such as wadiah, mudharabah, musyarakah, murabahah, ijarah, salam, and istishna’ are applied to promote fairness and profit-sharing. In contrast, conventional banks rely on positive law and interest-based systems as their primary source of income. Legally, Islamic banks are supervised by the Sharia Supervisory Board (DPS) to ensure compliance with sharia principles, while conventional banks adhere solely to general financial regulations set by authorities like the Financial Services Authority (OJK) and Bank Indonesia. The operations of Islamic banks include fund mobilization, financing, and financial services without the use of interest, whereas conventional banks earn revenue from the interest spread between deposits and loans. Although both bank types share a similar organizational structure, Islamic banks incorporate an additional layer of sharia oversight. Overall, Islamic banks aim to balance profitability with ethical and spiritual values (falah), while conventional banks primarily focus on maximizing financial returns. This material highlights Islamic banking as an ethical alternative within modern financial practices, promoting justice, sustainability, and broader economic well-being.

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.

The digitalization of the sharia economy in Indonesia presents a great opportunity to expand financial inclusion, accelerate the transaction process, and improve the efficiency of the economic system based on Islamic values. This study aims to examine the dynamics of opportunities and challenges for the digitalization of the sharia economy amidst the development of the digital economy. Using a qualitative descriptive approach and thematic analysis techniques, this study reveals that innovations such as sharia fintech, halal e-commerce, and sharia digital banking have significantly driven the progress of the sharia economy. However, challenges such as low digital literacy, infrastructure inequality, and weak sharia-specific regulations are still major obstacles. The results of this study emphasize the importance of increasing sharia digital literacy, synergy between stakeholders, strengthening regulations, and developing competent human resources to ensure that the digitalization of the sharia economy remains in line with the principles of maqashid sharia and can develop inclusively and sustainably in Indonesia.

Financial inclusion is an important pillar in equitable economic development, especially in Indonesia with a majority Muslim population. However, the contribution of Islamic financial institutions (LKS) to national financial inclusion is still low due to limited innovation, access, and public literacy about Islamic finance. This study aims to analyze the role of LKS innovation in accelerating financial inclusion in Indonesia. The research method uses a descriptive qualitative approach with literature studies and secondary data analysis from various related reports and publications. The results show that service digitalization, product diversification, and strengthening the halal ecosystem are the main strategies of LKS innovation. Digital innovations such as sharia mobile banking, fintech, as well as microfinance services and the halal sector have proven effective in expanding access to Islamic finance, especially for MSMEs and communities in remote areas. Synergy between the government, regulators, and industry players is needed to create an inclusive and sustainable Islamic financial ecosystem. The implications of this study emphasize the importance of continuous innovation and Islamic financial literacy education to increase the role of LKS in supporting national economic growth based on Islamic values.

This study aims to analyze market sentiment towards Gold Financing Products (PKE) in Islamic banking before and after the Trump Effect phenomenon using the text mining method. This technique involves extracting information from unstructured text data to then be visualized and analyzed using the Natural Language Processing (NLP) approach and a RoBERTa-based classification model. Data was collected through web scraping from the X application with the help of API and processed using Google Colab. From a total of 4,074 tweets analyzed, it was found that the majority of public sentiment was neutral (59%), followed by negative (24%) and positive (17%). This reflects the public's tendency to discuss informatively rather than emotionally, although there was a spike in negative sentiment in certain periods indicating sensitivity to global dynamics, especially the impact of the Trump Effect on gold prices. The resulting wordcloud reveals key topics such as gold prices, buying and selling activities, and institutions such as Pegadaian Syariah and BSI. Terms such as "sharia", "riba", and "principles" emphasize the importance of Islamic financial values ​​in public perception. The results of this study indicate that text mining-based sentiment analysis is effective in capturing the dynamics of public opinion in real-time and can be a strategic tool for Islamic financial institutions in responding to market changes.

This research analyzes the role of Islamic business ethics in investment decisions in Islamic financial institutions. The background is the rapid growth of the Islamic economy, so that Islamic values such as the prohibition of riba/gharar/maisir, fairness, and transparency become important as a foundation for fair and sustainable investmentsfile. The objective is to explore how sharia principles influence the selection process and investment decisions. The method used is a comprehensive literature study, with literature analysis from books, journals, and academic publications related to Islamic economics. The main findings show that Islamic financial institutions incorporate Islamic ethical values into their investment practices: Islamic banks exercise supervision by the Sharia Supervisory Board and specific codes of conduct; Islamic mutual funds and capital markets apply screening through the Sharia Securities List and DSN-MUI fatwas; Islamic fintech refers to DSN fatwas and emphasizes transparency of fees as well as fairness of return distribution. In conclusion, the integration of Islamic ethical values in the investment process helps build a sustainable and fair Islamic investment system, by emphasizing honesty, fairness and social responsibility in every investment decision.

This study aims to analyze the legal protection of customers within the Islamic banking system in Indonesia, both normatively and practically. In Islamic economic principles, customer protection is not merely a legal obligation, but a moral and religious responsibility rooted in the values of maqāṣid al-sharī‘ah, particularly in ensuring justice (al-‘adl), trust (tsiqah), and protection of wealth (ḥifẓ al-māl). This research applies a qualitative-descriptive approach through literature review and normative juridical analysis of statutory regulations, DSN-MUI fatwas, and relevant Islamic legal doctrines. The findings indicate that although legal frameworks such as Law No. 21 of 2008, DSN-MUI fatwas, and OJK regulations offer a substantial basis for customer protection, implementation faces several challenges. These include information asymmetry between banks and customers, low Islamic financial literacy, insufficient monitoring of standard contracts, and limited access to Sharia-based dispute resolution mechanisms. Therefore, the study recommends reformulating contract structures, strengthening the role of the Sharia Supervisory Board (DPS), and enhancing public education regarding their rights as Islamic banking customers. Legal protection must be both formally legal and ethically grounded in Islamic justice.

This research uses a qualitative method to examine effective marketing strategies implemented by Islamic banks in enhancing competitiveness in the digital era. Amid increasingly intense competition in the financial industry and rapid technological advancements, Islamic banks are required to adapt and utilize various digital platforms as marketing tools. This study focuses on analyzing digital marketing strategies such as the use of social media, mobile banking, and content marketing to build brand awareness and customer loyalty. Data were collected through in-depth interviews with Islamic banking practitioners and observation of their digital marketing activities. The findings reveal that integrating sharia values with digital technology creates a unique, relevant, and highly competitive marketing approach. Furthermore, the ability of Islamic banks to understand the needs of the millennial and Gen Z generations is a key factor in expanding their market share. Therefore, adaptive, innovative, and value-based marketing strategies are essential foundations for facing the digital era.

This study employs a qualitative method with a literature review approach to examine how the optimization of marketing skills contributes to enhancing customer loyalty in Islamic banking. Based on a review of various national journals and theoretical references, it was found that personal selling skills, interpersonal communication, understanding of sharia-compliant products, and the ability to build long-term relationships with customers play a significant role in maintaining loyalty. Amidst the competition between digital and conventional banking, Islamic banks are required to prioritize service values aligned with sharia principles and optimize human resource capabilities in delivering educational, solution-oriented, and consistent approaches. Effective marketing skills not only create a positive customer experience but also enhance trust in Islamic financial institutions.

The development of the sharia economy in Indonesia demands the existence of a judicial institution capable of resolving disputes in accordance with Islamic legal principles. The Religious Court, through the amendment of Law Number 3 of 2006, has obtained the authority to handle cases in the field of sharia economics, including Islamic banking disputes. However, the implementation of this authority faces various challenges, both in terms of regulation, dualism of authority with general courts, and institutional readiness, such as human resources and infrastructure. This study employs a qualitative method with a normative juridical approach to analyze the legal basis, court practices, and institutional responses in the exercise of this authority. The results of the study indicate that the Religious Court holds great potential as a pillar for upholding sharia economic law but requires reinforcement in various aspects, including improving judges’ competencies, digitalizing the judicial system, and fostering inter-institutional synergy. Moreover, legal protection for justice seekers highly depends on the effectiveness and professionalism of the judicial institution. Therefore, a sustainable strategy is needed to build the institutional capacity of the Religious Court to respond to the dynamics of the sharia economy in a fair, accountable manner and in line with Islamic legal values in Indonesia.

This study uses a qualitative method to analyze the optimization of digital branding strategies in enhancing the competitiveness of Islamic banks in the digital economy era. Changes in consumer behavior, advancements in information technology, and increasing competition in the banking sector are the main factors driving the importance of digital branding as a modern marketing strategy. Islamic banks are required not only to comply with Sharia principles but also to adapt to digital transformation dynamics to maintain their relevance. This study explores various elements of digital branding such as digital visual identity, social media interaction, and brand narratives based on Islamic values that help shape positive consumer perceptions. The findings reveal that Islamic banks that consistently implement digital branding strategies are more likely to build customer loyalty, increase brand awareness, and create strong differentiation from conventional competitors. These findings affirm that digital branding is not merely a promotional tool but a strategic instrument in building public trust and brand image in the rapidly evolving digital transformation era.    

This scientific paper examines various types of contracts and products in Islamic banking based on the principles of Islamic law. Islamic banks have a mission not only as financial intermediary institutions, but also as drivers of the values ​​of social justice, transparency, and blessings. This study aims to examine the implementation of Islamic contracts such as mudharabah, musyarakah, murabahah, ijarah, wakalah, and product development based on the principles of tabarru' and tijarah. The methods used are literature studies and descriptive analysis of DSN-MUI fatwas, OJK regulations, and empirical practices of Islamic banking in Indonesia. The results of the study indicate that although the implementation of contracts has referred to Islamic principles, there are still legal challenges, such as dualism of the legal system, disharmony of fatwas, and limited human resources. Therefore, synchronization of regulations and strengthening of Islamic literacy are needed to ensure sustainable Islamic compliance.

This article explores the marketing strategies implemented by various banking institutions in Semarang City through a literature review approach. The study aims to analyze marketing practices that focus on service quality, customer satisfaction, community-based engagement, and Sharia-compliant innovation. The findings indicate that banks such as PT. BPR BKK Kota Semarang, Bank Jateng, BPR Arto Moro, and Bank Syariah Mitra Harmoni employ various strategies to reach diverse market segments by enhancing service quality, strengthening community ties, and integrating local cultural and Islamic values into their financial products. These strategies have been proven to improve customer satisfaction and loyalty. This study provides both theoretical and practical contributions to the development of locally responsive bank marketing strategies aligned with social and cultural needs.