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 aims to examine the role of Islamic accounting in the muamalah perspective as an important instrument in promoting sustainable economic growth. Islamic accounting, which is based on the principles of fairness, transparency, and benefit, plays a role not only in recording financial transactions, but also in ensuring business practices are in accordance with Islamic law. In the context of muamalah, principles such as the prohibition of riba, gharar, and maisir encourage the creation of a fair and stable economic system. This research uses the literature review method by analyzing relevant theories and previous research. The results of the study show that the implementation of Islamic accounting not only provides benefits for business people, but also contributes to sustainable development goals, such as poverty reduction, social welfare improvement, and environmental preservation. Thus, the application of Islamic accounting in muamalah practice can be a holistic solution to realize sustainable and equitable economic growth.

Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

This study aims to re-examine the information that has existed in previous studies by proving that Good Corporate Governance and Corporate Social Responsibility have a significant influence on firm value. In this study using Systematic Literature Review (SLR) with a total of 41 previous journals have been taken from several websites such as Google Scholar, Semantic Scholar, Garuda Rujukan Digital, and Connected Papers. The number of previous journal publications on GCG and CSR is still fluctuating from 2020 - 2024. This research technique predominantly uses quantitative types. In collecting these research data, instruments that are widely used are mainly documentation techniques.

Sales of goods and services are significantly impacted by fluctuations in the level of people's income. The community’s financial stability is crucial for the continuity of economic operations according to sharia principles in Islamic microeconomics. Islamic microeconomics does not only seek profit, but additionally aims to enhance the welfare of the people in a fair and sustainable manner. Because justice, brotherhood, and cooperation are elements that can offer options for fluctuations in human income. The object of this research is BTC Watampone. This study’s objective is to examine how changes in income impact the level of sales from an Islamic economic point of view. This study employs a literature review-based quantitative method, which relies on various library sources to gather the required information. The study’s findings indicate of this study show that the elasticity of sales volume in 2015 was Ep = 0.723, which indicates that Ep < 1 and sales volume is classified as inelastic. While the elasticity of sales volume in 2016 is Ep = 17.2, which indicates that Ep > 1 and sales volume is classified as elastic.

Murabahah financing is one of the most popular types of financing for customers who do not escape the role of the account officer in the analysis of determining the feasibility of applying for murabahah financing. There are differences in the total number of customers who apply for murabahah financing and the total realization of murabahah financing, in that customers who apply for murabahah financing are not always accepted by the account officer. Financing was rejected because there were customers who did not meet the eligibility assessment on character, capacity and collateral. If the feasibility assessment in several aspects is not fulfilled, the customer is deemed unfit to be provided with financing.This research aims to determine the role of account officers in determining the feasibility of applying for murabahah financing at BPRS Metro Madani KC Unit II Tulang Bawang. This type of research is field research, while the nature of the research is descriptive qualitative. Data collection techniques through interviews and documentation. After the data was obtained, the data was analyzed using inductive thinking methods.The research results show that account officers play a role in managing accounts, managing products, managing financing, managing sales and managing profitability. And the account officer has carried out his role well in determining the feasibility of applying for murabahah financing in accordance with theory, namely using 5C analysis, although in terms of character, capacity and economic conditions in practice it has not been carried out optimally.

In protecting the environment, companies have an important role, such as carrying out green accounting and corporate social responsibility. Implementing these two responsibilities will have an impact on financial performance and profitability, which can increase company value. This research aims to determine the influence of green accounting, corporate social responsibility, and financial performance on company value. The object of this research is to compare manufacturing companies with the food and beverage company sub-sector listed on the Indonesia Stock Exchange for the 2019–2022 period. We obtained the data from manufacturing company financial reports published on the IDX and the company's official website. Data analysis was carried out using the SEM Partial Least Square (PLS) method using SmartPLS version 3 software. The results of this research show that green accounting, corporate social responsibility, and financial performance have no effect on company value, while profitability has an effect on company value.

Purchasing decisions are a very important factor in the culinary business. When choosing food, consumers definitely look at several factors such as recommendations from other people and the brand image of the food. If consumers get positive recommendations from other people and also have a good brand image, this can encourage consumers to make purchasing decisions. The formulation of the problem in this research is, do Word of Mouth and Brand Image influence the decision to purchase Mie Gacoan at the Diponegoro Bandar Lampung branch? What is the influence of Word of Mouth and Brand Image on purchasing decisions for the Diponegoro branch of Mie Gacoan which is studied from an Islamic business perspective. The aim of this research is to determine the influence of Word of Mouth and Brand Image on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. And also viewed from an Islamic business perspective. This research is a quantitative research, the population in this research is consumers of Mie Gacoan, Diponegoro Bandar Lampung branch. The sample used in this research was 96 people who had bought Mie Gacoan at the Diponegoro Bandar Lampung branch. Sampling used purposive sampling. Data collection uses questionnaires and interviews. The data analysis technique used in this research is the SEM model using SmartPLS version 4.0. The results of this research are that Word of Mouth has a positive and significant effect on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. Brand Image has a positive and insignificant effect on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. Islamic teachings do not prohibit humans from fulfilling their needs or desires, as long as with this fulfillment, human dignity can increase. Everything on this earth was created for the benefit of humans, but humans are commanded to consume goods/services that are halal and appropriate in moderation, not excessively. Fulfilling needs or desires is still permitted as long as it can add to the benefit or does not bring harm.
 
 

This study aims to determine and analyze the effect of service quality, trust and convenience of Muamalat DIN mobile banking on customer satisfaction at Bank Muamalat Indonesia KCU Medan Baru. The type of research used is quantitative research. The number of samples in this study was 96 customers with the determination of the sample size using the Lemeshow formula. Data analysis used is multiple linear regression analysis using SPSS. The results of this study indicate that simultaneously and partially service quality, trust and convenience have a positive and significant effect on customer satisfaction. And based on the coefficient of determination, the independent variable is able to influence the dependent variable by 52.9%.