Sharia accounting has become a substitute concept for conventional accounting. The concept of sharia accounting not only prioritizes management and capital owners, but also prioritizes other parties, such as consumers, society and even their responsibilities to God. A description of building a good business and being able to contribute by building a zakat-oriented entity. Zakat oriented makes an entity good if it can provide maximum zakat contributions, so that zakat oriented not only maximizes its profits but also how much the entity pays its zakat. But the value of the zakat must be based on the assets or wealth owned by the entity obtained in a halal manner. The purpose of this study was to determine whether the Zakat Financial Report at LAZNAS Yatim Mandiri Palembang Branch was in accordance with PSAK No. 109. This study was conducted to test the financial reports prepared by LAZNAS Yatim Mandiri Palembang in accordance with PSAK No. 109 concerning Zakat Accounting. According to the findings obtained from this study, it was concluded that Yatim Mandiri Palembang as one of the National Zakat Amil Institutions (LAZNAS) had fully implemented the use of PSAK No. 109. In presenting financial statements. Because in PSAK No. 109, zakat accounting aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq/sadaqah transactions.

The development of trade in Indonesia has experienced a rapid increase, especially in the fashion and accessories trade business. Indonesian Muslim society today is increasingly aware of the importance of fashion aspects that not only involve choosing clothes, but also relate to style and trends, even when they wear the hijab. The high intensity of Muslim fashion purchases through e-commerce in recent years and how important it is to meet lifestyle needs without forgetting one's religious identity. Judging from the above phenomenon, researchers are interested in exploring and assessing the impact of consumer trust on online beauty product purchasing decisions through E-Commerce. The purpose of this study is to determine how consumer trust influences online beauty product purchasing decisions through E-Commerce. The number of samples in this study was 100 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used a simple random sampling method. The data obtained were then processed using the SPSS 26 application. Based on the results of the study, it shows that Trust has a positive and significant effect on online beauty product purchasing decisions through e-commerce. Proving that ha is accepted, the results of this study indicate that high trust can influence consumers to make purchases through e-commerce.

Financial reports as a record of a company's financial information to understand this, efforts are needed to increase student awareness of the importance of financial reports as an important initiative in ensuring that students understand and are proficient in managing the financial dimensions in their personal and professional lives. Educational institutions can implement pedagogical and training programs that emphasize contemporary and effective financial reports. Obtaining the right financial literacy can equip students with the ability to understand the importance of managing finances in a broader context. The objectives of carrying out this Community Service activity are: (1) Introducing financial reports to SMK Palembang students, (2) Upholding the Tri Dharma of Higher Education at Raden Fatah State Islamic University Palembang, (3) Fostering effective cooperation between Raden Fatah State Islamic University Palembang and other stakeholders who influence the prospective progress of Raden Fatah State Islamic University Palembang. The methodology for implementing Community Service involves disseminating information to SMK Palembang students, with a total of 40 participants. The benefits obtained from this Community Service activity include: Students and educators gain a comprehensive understanding of financial reports and foster a public that has a broad perspective and knowledge of financial reports. Keywords: cognition, recognition, financial reports

The development of trade in Indonesia has experienced a rapid increase, especially in the fashion and accessories trading business. The Indonesian Muslim community today is increasingly aware of the importance of the fashion aspect which does not only involve choosing clothes, but is also related to style and trends, even when they wear the hijab. The high intensity of purchasing Muslim fashion through e-commerce in recent years and how important it is to fulfill lifestyle needs without forgetting one's religious identity. Judging from the above phenomenon, religiosity is a consideration when making decisions to purchase Muslim fashion.
The aim of this research is to find out how religiosity influences Muslim clothing purchasing decisions.
The number of samples in this research was 100 respondents, this research used a quantitative approach. The data collection technique in this research uses a questionnaire, and the sampling technique uses a non-probability sampling method using the Slovin formula. The data obtained was then processed using the SPSS 25 application.
The results of this research show that the selbelsar t value was 2.429 and the selbelsar significance value was 0.017 at a significance level of 0.05. The conclusion of the results obtained is a value of 0.017 < 0.05, so a hypothesis is obtained which states "Religiosity has a positive influence on the purchasing decision variable and the buying of Muslim clothing..

Ijarah fee is a rental fee that must be paid by customers in conducting gold pawn transactions. The amount of the ijarah fee is determined based on the results of the estimated value of gold, so that the relatively low cost of ijarah for customers will make it easier for customers to do financing. The cost of ijarah (rent) according to Muhammad Ngasifudin is the cost of renting a place provided by the pawnshop for goods that have been pawned by the customer.27 So, the cost of ijarah at a sharia pawnshop is the rental fee for the goods that are pawned as a place to store the goods as long as the goods have not been redeemed. by the owner. Judging from the above phenomenon, the Ijarah Fee can be taken into consideration for customer decision making to pawn gold at a sharia pawnshop. The purpose of this study was to determine how the influence of Ijarah Fees on the customer's decision to pawn gold at the Sharia Pawnshop. The number of samples in this study was 88 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the slovin formula. The data obtained were then processed using the SPSS 25 application. The results of this study indicate that the value of tcount (3.085) > ttable (1.988) and a significance value of 0.003 <0.05, which means that partially the ijarah fee variable has a positive and significant effect on the customer's decision variable in pawning gold at Pegadaian Syariah.

The development of Islamic economics in Indonesia takes place so rapidly. In 1992, BMT was the forerunner of the birth of Islamic banks. Then the development of BMT grew alive after receiving support from the Small Business Business Incubation Foundation (YINBUK) which was initiated by the Indonesian Ulema Council (MUI). Along with this, Islamic financial institutions with a micro scope, refer to Law Number 25 of 1992 concerning Cooperatives and Ministerial Decree No. Baitul Maal wat-Tamwil (BMT) is also increasingly showing its existence. BMT which is legally formal as a sharia microfinance institution with a cooperative legal entity which is different from Islamic banks. The difference is in the legal aspect where Islamic banks are under the auspices of Bank Indonesia (BI) while BMTs are under the State Ministry of Cooperatives and MSMEs.6 Ba'i al-Murabahah, namely buying and selling mabi' with ra's al-mal (cost of goods) plus a number of conditions agreed in the contract.9 In a murabahah contract, the seller must notify the cost of goods he bought and determine a level of profit in addition. Murabaha contracts can be made for purchases by purchase order. In terms of Imam Shafi.I in the book Al-Um, known as Al-Amir bi ash syira.10 According to Ascarya, Murabahah is an Islamic fiqh term which means a certain form of buying and selling when the seller states the cost of acquiring the goods, including the price of the goods and other costs incurred to obtain the goods, and the desired level of profit. Judging from the above phenomenon, Murabahah Financing can affect the development of micro, small and medium enterprises (MSMEs) in BMT. The purpose of this study was to determine how the effect of Murabahah Financing on the development of Micro, Small and Medium Enterprises (MSMEs) in BMT The number of samples in this study was 78 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the slovin formula. The data obtained was then processed using the SPSS 22 application. The results of this study indicate that the value of t count > t table (4.207 > 1.993) and a significant value of 0.000 < 0.05 which means that partially the Murabahah variable has a positive and significant effect on the development of MSMEs in BMT.

Service quality in the Islamic concept can be said that the overall features and characteristics of a product or service that depend on its ability to satisfy stated or implied needs and in accordance with Islamic values.21 In this concept Islam teaches that providing services in the form of goods or services. must be of quality in accordance with Islamic values, and do not give bad and not quality because it will only harm both parties. Service quality in Islam is defined as a customer's assessment of the superiority or privilege of a product or service as a whole which is of course based on Islamic principles, the quality of service in Islam provides services that basically every activity related must be based on compliance with sharia which is full of values. -moral and ethical values. Improving the quality of service in Islam is very necessary in order to determine customer decision making. However, it will not run well if it is not accompanied by quality decision making. To maintain the quality of service in Islam is not only the duty of the employees, but all the members involved. Judging from the above phenomena, the quality of Islamic services can be taken into consideration for customer decision making. The purpose of this study was to determine how the influence of Islamic service quality on customer decisions in murabahah financing. The number of samples in this study was 100 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the hair formula. The data obtained were then processed with SEM AMOS Version 20. The results of this study indicate that the CR value is 3,418 > 1.96 and the probability is 0.000 < 0.05, so it can be concluded that Islamic Service Quality has a positive and significant effect on Customer Decision Making in Murabahah Financing.

In accordance with Indonesian Government regulations no. 69 of 1999 concerning advertising and labeling article 2 paragraph 1 which reads "that every company or individual who wants to produce or import products into Indonesian territory for trade is obliged to put a label on or inside the product packaging". Then in 2014 appeared Law no. 33 of 2014 regarding halal assurance of a product which requires producers to register their products for halal testing by the MUI (Indonesian Ulema Council) the inclusion of "Halal" has been decided and regulated with the Ministry of Religion and Ministry of Health No. 427/MENKES/SKB/VIII/1985 . This is one of the responsibilities of producers to Muslim consumers in Indonesia. There is still one other institution tasked with specifically overseeing the products that will be consumed by Muslims, the institution is (LPPOM-MUI) the Drug and Food Circulation Supervision Agency under the auspices of the Indonesian Ulema Council. One of the goals of the government to make the constitution is to guarantee and protect Muslims in Indonesia. Judging from the above phenomena, purchasing decisions that include Halal Labeling can be taken into consideration when purchasing an item or product. The purpose of this study was to find out how the effect of Halal Labeling on the purchase decision of the Johnson Pump Hand Sanitizer during the Covid 19 pandemic. The number of samples used in this study was 50 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the purposive sampling method using the hair formula. The data obtained is then processed with SPSS 22.0 The results of this study show the t count > t table (11,463 > 1,67793) and a significance value of 0.000 < 0.05, it can be concluded that the hypothesis states that the results of the halal labeling variable (X1) have a positive and significant effect on purchasing decisions. hand sanitizer sc johnson pump during the covid 19 virus pandemic.