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The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

The difference in the determination of when a divorce takes effect between Islamic law and statutory law raises issues in the judicial practice of the Sharia Court. In a number of cases, judges have issued a single bain sughra divorce even though, according to Sharia law, the husband has already issued three divorces. This raises issues regarding the validity of reconciliation and its legal implications for the status of the children. This study aims to analyze the differences in the concept of divorce, the reasons for the judges’ decisions, the validity of reconciliation, and the legal consequences for children in both legal systems. This study employs a mixed-methods approach (normative and empirical) using legislative, conceptual, and comparative frameworks. The analysis is conducted through comparative theory, legal certainty, maqāṣid al-syarī’ah, and child protection. The results indicate a fundamental difference between substantive validity in Islamic law and formal validity in positive law. The Sharia Court’s ruling on a single bain sughra divorce is based on procedural caution, yet it creates a dualism regarding the validity of reconciliation and the potential for legal uncertainty. Regarding children, positive law provides full recognition, while Islamic law continues to emphasize the caution regarding lineage but is oriented toward protecting the best interests of the child. This study offers an integrative approach by recognizing out-of-court divorce as a substantive legal fact to bridge legal certainty and justice.

This study examines the effectiveness of mediation in resolving divorce cases at the Banda Aceh Sharia Court and the Jantho Sharia Court based on Supreme Court Regulation No. 1 of 2016. This study aims to analyze the implementation of mediation, identify factors influencing its effectiveness, and determine efforts to improve the effectiveness of mediation in divorce cases. The method used is a legal-empirical approach with a qualitative methodology through interviews and literature review. The research results indicate that the implementation of mediation has been in accordance with the provisions of Supreme Court Regulation No. 1 of 2016; however, its success rate remains low, rendering it ineffective. Factors influencing the effectiveness of mediation include the mediator’s competence, the parties’ strong desire to divorce, prolonged domestic conflicts, and the influence of religious figures within the community. Efforts to improve the effectiveness of mediation are carried out by enhancing the competence of mediators, educating the parties on the benefits of mediation, and optimizing the mediation process within the Sharia Court.

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.

Field Experience Practice (PPL) or internship is a practical course carried out directly in a company according to the student's field of study, with the aim of integrating lecture theory and real work practice. PPL is worth 6 credits and is a mandatory part of the curriculum for undergraduate students at the Putera Bangsa Tegal Islamic Economics College. Students who have not participated in PPL are not considered to have met the academic qualifications as graduates. This program aims to produce competent graduates as academics, researchers, consultants, accounting practitioners, and creative, innovative, and professional Muslim entrepreneurs. Through PPL, students are expected to improve their personal qualities, work experience, and understanding of the business world and development policies. The PPL implementation took place from September 14, 2025 to January 15, 2026 at PT Masanda Jaya. The Sharia Business Management Study Program views PPL as a strategic tool to understand management practices, SWOT analysis, governance, and company strategies in achieving organizational goals. The PPL report compiled by the author has the theme of the FAJAR internship.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

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 article discusses innovations in cash waqf management through the integration of digital technology with the SatuWakaf.id platform developed by the Indonesian Waqf Board (BWI). The urgency of this research is driven by the need for a transformation in waqf governance to optimize the potential of the Sharia economy in the era of disruption. This study employs a literature review method with a qualitative approach to examine the role of digitalization in enhancing efficiency, transparency, and public participation in waqf. The findings indicate that digital waqf provides ease of access, transaction flexibility, and transparency through a real-time reporting system that is accountably accessible to donors (wakif). Furthermore, the integration of technologies such as QRIS, e-wallets, and internet-based systems effectively addresses various constraints of conventional waqf management, including limited reach and complex administration. However, significant challenges remain, such as low public literacy, limited technological competence among waqf managers (nazir), and cyber security risks surrounding digital transactions. Consequently, the optimization of digital waqf requires strong synergy between human resource development, adaptive regulatory strengthening, and the development of inclusive technological infrastructure to ensure that national waqf potential is fully utilized for the welfare of the community.

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.

This study focuses on the elements of gharar (uncertainty), tadlis (fraud), and breach of contract in examining multiple transactions of a single land object from the standpoint of Islamic economic law. The rising frequency of disagreements over land purchases and sales brought on by the same seller engaging in overlapping transactions, unclear ownership status, and a lack of transparency has prompted this research. This study aims to investigate the effects of these activities on Indonesian positive law and Islamic economic law. This case study employed an empirical legal approach and was carried out in Grogol Village, Tulangan District, Sidoarjo Regency. Data was gathered through observation, interviews, and documentation by the buyer, seller, and local authorities. The findings indicate that due to unclear land boundaries and ownership status, the transaction contained significant elements of gharar and tadlis because the seller concealed important information about the previous transaction. Furthermore, the seller's failure to fulfill obligations stipulated in the contract constitutes a breach of contract under positive law. This study demonstrates that these practices not only violate legal regulations but also contradict the principles of Islamic economic law such as justice, transparency, and good faith. According to this study, legal awareness, administrative accuracy, and institutional oversight are vital to prevent such issues in the future.

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.

Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings to shareholders in the form of cash, assets, or other forms. Dividend policy is a policy for sharing company profits with shareholders, which is announced in the form of dividends and retained earnings for the benefit of company growth. The proportion of dividends distributed to shareholders depends on the company's profitability and dividend policy. The percentage of profits distributed to shareholders in the form of dividends is called the Dividend Payout Ratio.Differences in calculations in determining financial ratios in banking companies are an interesting focus in this study. The study results show quite significant results between financial ratios and managers' decisions in making dividend policy decisions. In the future, the results of this study are expected to be a consideration and reference for investors who want to enter the world of investment, especially in the banking sector.

Indonesia is a country rich in cultural diversity, one of which is Javanese culture which is full of philosophical values ​​and symbolic meanings in every practice, including in the traditional wedding procession. One of the important rituals in Javanese traditional weddings is the Panggih Manten ritual, which represents the meeting between the bride and groom with various symbols of life, hope and blessings. Along with the development of the times and the flow of modernization, people's understanding of the philosophical meaning of the ritual has shifted. Some people still carry out this tradition as a hereditary custom without understanding the values ​​contained in it, even giving rise to debates regarding its suitability with Islamic teachings. This study aims to analyze the practice of the Panggih Manten ritual in Javanese traditional wedding traditions and review its suitability with the 'Urf argument in Islamic law. The research method used is qualitative with a juridical-normative approach, while the research location was carried out in Pengkol village, Mantingan District. The results of the study show that the Panggih Manten ritual is basically acceptable in Islamic law as long as it does not conflict with the principles of sharia. Based on analysis from the perspective of al-'urf, several aspects of the Panggih Manten ritual, such as muter asem (the act of making offerings), and the belief in disasters, contain elements that are inconsistent with Islamic law and could potentially lead to idolatry, thus being categorized as al-'urf al-fāsid. Therefore, the Panggih Manten tradition can be preserved through reinterpretation of its meaning and the elimination of elements that contradict Islamic teachings, thus aligning it with Islamic principles.

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

This study aims to analyze the implementation of mudarabah and murabahah contracts at the Baitut Tamwil Muhammadiyah (BTM) Al-Kautsar Islamic Cooperative in Makassar and to assess their compliance with Islamic principles and the Islamic Financial Accounting Standards (PSAK Syariah). The research employed a qualitative descriptive approach using in-depth interviews, observation, and documentation. The findings reveal that BTM Al-Kautsar has implemented mudarabah and murabahah contracts in accordance with Islamic principles, as evidenced by valid contract agreements, agreed profit-sharing ratios, and manual transaction recording. The mudarabah contract is applied for profit-sharing financing, while murabahah is more dominant due to its lower risk and stable returns. However, the application of PSAK Syariah remains suboptimal due to limited human resources, the absence of a Sharia supervisory board, and minimal digital accounting systems. These findings suggest the need to enhance Sharia literacy, strengthen internal supervision, and modernize accounting systems to support accountable and sustainable Islamic cooperative governance

Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

The resolution of juvenile cases in Indonesia requires a restorative justice approach as outlined in Law Number 11 of 2012 on the Juvenile Criminal Justice System (UUSPPA). However, Article 7, paragraph (2) restricts diversion to crimes punishable by less than seven years, excluding repeat offenders. This presents challenges for minors involved in serious crimes, such as rape, leading to concerns over child protection and fairness in the justice system. The implementation of diversion in the Syari’ah Court follows national juvenile justice protocols but faces challenges, especially in maintaining consistency across law enforcement agencies and regions. The study employs an empirical juridical approach and explores the challenges of implementing diversion in the Aceh Sharia Court. Findings reveal that diversion efforts are often inconsistent and rely on the discretion of authorities. Although the Child Criminal Justice System Law mandates diversion for cases involving crimes with sentences under seven years and non-recidivists, its actual application varies. For instance, rape cases between 2020 and 2023 show that some were excluded from diversion due to their serious nature, while others still pursued diversion despite the potential for sentences exceeding seven years.

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

The development of modern economic systems shows that conventional approaches are often criticized for focusing too much on rational and mathematical aspects, while giving less attention to ethical and moral values in economic activities. This condition has encouraged the emergence of alternative systems that combine material and spiritual elements, one of which is the Islamic economic system.This study aims to analyze the characteristics and structure of the Islamic economic system as a framework based on Sharia principles. The research uses a qualitative approach with a literature review method by examining various relevant sources. The data are analyzed descriptively to better understand the basic concepts and structure of the Islamic economic system.The results show that Islamic economics has key characteristics such as a strong connection to divine values, a balance between individual and social interests, and an emphasis on justice and social responsibility in economic activities. Therefore, Islamic economics not only regulates economic practices but also incorporates moral and ethical values to achieve overall social well-being.This study is expected to contribute to the development of Islamic economic studies and can be used as a reference for building a more fair and sustainable economic system.