This study aims to examine in depth the influence of price, promotion, and switching barriers on customer loyalty of Telkomsel prepaid cards, with customer satisfaction as an intervening variable in Generation Z in West Palu District. This study is motivated by the intense competition in the telecommunications industry and the importance of maintaining customer loyalty amidst the increasing number of service options. Data were collected from 100 respondents who are active Telkomsel prepaid card users through questionnaires. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach using SmartPLS software version 4.0. The results show that the price variable has a significant direct effect on customer loyalty, but does not show a significant effect on customer satisfaction. Conversely, promotion has a significant effect on satisfaction, but does not directly affect customer loyalty significantly. Switching barriers are shown to have a significant effect on both satisfaction and loyalty, indicating that the higher the switching barriers, the more likely customers will remain loyal. In addition, customer satisfaction also significantly affects loyalty. Another important finding is that of the several indirect influences tested, only the path from promotion through satisfaction to loyalty was statistically significant. Therefore, this study suggests the importance of targeted promotional strategies and strengthening switching barriers as effective measures in retaining young customers who are prone to switching services. Furthermore, this study emphasizes that customer loyalty is not solely determined by competitive pricing factors, but is more complex and influenced by customers' emotional and psychological experiences, such as satisfaction with the service and perceptions of the ease or difficulty of switching to another service provider.

Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

This study investigates the correlation between mental health and turnover intention among working students at STIE IBMI Medan who fulfill dual roles as both students and employees. These individuals are particularly vulnerable to psychological stress arising from academic responsibilities and workplace demands. The objective of this research is to examine the influence of mental health on their tendency to resign from their jobs. An associative quantitative research method was adopted, with data collected through structured interviews involving 71 respondents. The analysis was conducted using simple linear regression via the SPSS application. The findings reveal that mental health has a significant negative effect on turnover intention, with a significance value of 0.001. This suggests that students who experience better mental health are less likely to consider leaving their jobs. The coefficient of determination (R Square) is 14.6%, indicating that mental health explains 14.6% of the variation in turnover intention. The remaining 85.4% may be attributed to other contributing factors, such as high work pressure from supervisors, poor work-life balance, financial stress, inflexible schedules, and lack of organizational support. The implication of these results is that efforts to support and maintain the psychological well-being of working students are essential for reducing employee turnover. Educational institutions and employers should collaborate to create supportive environments through counseling services, flexible scheduling, mental health awareness programs, and policies that accommodate the dual responsibilities of student workers. By addressing these mental health concerns, institutions can improve student performance and job retention simultaneously. This study highlights the importance of integrating mental health strategies in workforce and academic management, especially for populations that manage competing academic and professional obligations.

This study aims to determine the influence of psychological factors—specifically motivation, trust, and attitude—on the repurchase decisions of beauty products among students of the Faculty of Economics at KH. A. Wahab Hasbullah University (UNWAHA), Jombang. The research focuses on Oriflame beauty products purchased through the Shopee e-commerce platform, as these products are widely used by students for personal care and beauty needs. The research employs a quantitative associative method, which is used to identify and explain the correlation between independent variables (motivation, trust, and attitude) and the dependent variable (repurchase decision). The population in this study consists of students from the Faculty of Economics at UNWAHA who have previously purchased Oriflame products. Data were collected through questionnaires and analyzed using SPSS 26 software. The analysis includes validity tests, reliability tests, classical assumption tests, and hypothesis testing through partial (t-test) and simultaneous (F-test) analyses. The results of the F-test indicate that motivation, trust, and attitude simultaneously have a positive and significant effect on students' repurchase decisions. This suggests that psychological factors play an important role in influencing consumer behavior, particularly in the context of online beauty product purchases. The findings of this research contribute to the understanding of consumer behavior among young adults in the digital marketplace and provide valuable insights for marketers and beauty product companies to develop targeted strategies that strengthen consumer motivation, build trust, and foster positive attitudes toward products. These elements are crucial in enhancing customer loyalty and increasing repurchase rates in competitive e-commerce environments.

Based on data from the Central Statistics Agency (BPS) from 2021 to 2023, the crime rate in Indonesia increased by 345,510 cases. This increase indicates social problems, particularly in the economic sector. Factors such as high unemployment, high poverty rates, and low minimum wages are the main causes driving crime. When people's basic needs are not met, the potential for deviant behavior to meet their living needs tends to increase. This study aims to analyze the influence of unemployment, poverty, and the Provincial Minimum Wage (UMP) on crime rates in Indonesia, both partially and simultaneously. The study uses a quantitative approach with secondary data sources obtained from official BPS publications. The data used is panel data, namely a combination of time series (time span) and cross-section (across regions/provinces) data for the period 2021–2023. Data analysis was performed using a panel data regression model with a Fixed Effect Model (FEM) approach after undergoing the Hausman Test. The results show that partially, the three variables—unemployment, poverty, and the UMP—have a significant influence on crime rates. Simultaneous testing also showed that collectively, these three variables significantly influence the crime rate. Furthermore, the coefficient of determination (R²) test result of 93.5% indicates that unemployment, poverty, and the minimum wage (UMP) variables are able to explain most of the variation in crime rates in Indonesia during the study period, while the remaining 6.5% is influenced by other variables not included in the model. This finding emphasizes the importance of improving the economic conditions of the community through job creation, poverty alleviation, and minimum wage adjustments as preventative measures to reduce crime rates in Indonesia.

Women's empowerment in the sharia economy has great potential in improving family welfare. However, strategic steps are still needed to overcome the various obstacles faced, both in terms of sharia financial education, access to capital, and social support. Women's empowerment in the sharia economy can be realized through various forms, such as micro, small, and medium enterprises (MSMEs) based on halal and thayyib principles, sharia-based financial management, and the use of sharia fintech to expand access to capital. From the results of interviews and observations, it was found that women's empowerment in the sharia-based economy contributed significantly to improving family welfare.

This study aims to analyze the strategic role of Baitul Maal Wat Tamwil (BMT) in providing leasing based sharia financing (ijarah) and ventura capital (mudharabah and musyarakah) for Micro, Small and Medium Enterprises (MSMEs) in Indonesia. BMT functions as a microfinance institution that provides solutions to the capital challenges faced by MSMEs, including lack of access to conventional financing and low sharia financial literacy. Through the leasing scheme, BMT facilitates the rental of assets needed by MSMEs without requiring large initial capital. Meanwhile, the venture capital scheme allows BMT to share risks and profits with MSME actors, encouraging strategic collaboration. This study also discusses the challenges of implementing sharia financing by BMT, including the low public understanding of sharia products. With a descriptive literature approach, this study finds that BMT has significant potential in increasing financial inclusion and encouraging the sustainability of the sharia economy in Indonesia.

With technological innovation in the financial sector (Fintech), the development of digital technology has brought great changes to the financial industry. However, behind these advantages, there are challenges that need to be overcome, one of which is data security and user privacy which is a major issue that must be faced by the financial industry. This study aims to see how regulations help the digital transformation of Indonesia's financial industry (fintech). This study is a qualitative research, in accordance with the object of study, this type of research falls into the category of library research.Regulation of the financial technology (fintech) sector is borne by many parties, including the government, non-governmental organisations, and industry players. In Indonesia, institutions such as the Otoritas Jasa Keuangan (OJK) and Bank Indonesia (BI) are responsible for shaping fintech policies and regulations.Regulations serve as a strong foundation to drive digital transformation in the financial industry. Flexible and inventive regulations protect consumers and encourage profitable investments for industry players. A clear legal framework allows financial institutions to innovate and produce financial goods and services that better suit the needs of society.

This study aims to determine the effect of cash turnover, inventory turnover and accounts receivable control on company liquidity. The data used are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 which are published via www.idx.com. The number of samples used was 42 companies. The method used in this research is quantitative method, while the data is analyzed using descriptive statistics, classical assumption test and multiple linear regression. The results showed that negative cash turnover had no effect on liquidity, negative inventory turnover had no effect on liquidity and negative accounts receivable control had no effect on liquidity.

Market monopoly is an economic phenomenon that can have an impact on business competition and public welfare. In Islam, monopoly has certain limitations in accordance with the principles of justice and social welfare. This study aims to analyze Ahmad bin Hanbal's thoughts on market monopoly and examine contemporary cases in Indonesia, namely the 2023 cooking oil monopoly. Using qualitative research methods based on literature studies, this article explores Ahmad bin Hanbal's views on market mechanisms in Islam and how its principles can be applied in the context of a modern economy. The results of the study show that Ahmad bin Hanbal rejects monopolistic practices that are detrimental to society and hinder healthy business competition. A study of the cases of non-subsidized cooking oil in Indonesia shows that the monopolistic practices that occur are contrary to the values of Islamic economic justice. Therefore, stricter regulations and policies oriented towards public welfare are solutions that need to be considered by stakeholders.

This study aims to determine the effect of convenience, benefits and security on the interest in using e-wallets in the Parit Boom community, Nipah Panjang District. The method used in this study is a quantitative method, and the data analysis method used is multiple regression, t-test and f-test. The sample in this study was 67 samples of the Parit Boom community, Nipah Panjang District, by distributing a Likert scale questionnaire. The test results obtained from the t-test show that the convenience variable (X1) has a significant effect on the interest in using e-wallets (Y). This is evidenced by the calculated T value> Ttable, which is 3,287> 2.75 and a significant value of 002 <0.05 so that it can be concluded that Ho is rejected a.nd Ha. is a.ccepted, while the benefit va.ria.ble (X2) ha.s a. significa.nt effect on the interest in using e-wa.llets (Y). This is evidenced by the ca.lcula.ted T va.lue > Tta.ble, which is 3.54 > 2.75 a.nd a. significa.nt va.lue of 002 < 0.05, so Ho is rejected a.nd Ha. is a.ccepted, so the benefit va.ria.ble (X2) ha.s a.n effect on the interest in using e-wa.llet (Y). While the va.ria.ble (X3) does not ha.ve a. significa.nt effect on the interest in using e-wa.llet (Y). This is evidenced by the ca.lcula.ted T va.lue < Tta.ble, which is 0.220 < 2.75 a.nd a. significa.nt va.lue of 826 > 0.05, so it ca.n be concluded tha.t Ho is a.ccepted a.nd Ha. is rejected, so the security va.ria.ble (X2) ha.s a. significa.nt effect on the interest in using e-wa.llet (Y). The test results obta.ined from the f test show tha.t the va.ria.bles of convenience, benefits a.nd security simulta.neously ha.ve a.n effect on the interest in using e-wa.llet. This is evidenced by the ca.lcula.ted f va.lue > fta.ble, which is 8.292 > 1.998 a.nd a. significa.nt va.lue of 0.01 < 0.05

This study explores the thoughts of Zaid bin Ali on credit transactions within the framework of economic justice in Islam. The research addresses key issues related to fairness, transparency, and ethical considerations in credit transactions, particularly in avoiding exploitation and ensuring mutual benefit. The study aims to analyze Zaid bin Ali’s perspectives on economic justice and their relevance to contemporary Islamic finance. Using a qualitative approach, this research employs library research methods by examining classical Islamic texts and scholarly interpretations. The findings reveal that Zaid bin Ali emphasized fairness in credit transactions by advocating for clear contractual terms, the prohibition of usury (riba), and the importance of ethical responsibility among transacting parties. His views align with the broader Islamic economic principles that seek to promote justice, balance, and social welfare. The study contributes to the discourse on Islamic economic thought by highlighting the relevance of classical Islamic perspectives in addressing modern financial issues. These findings can serve as a foundation for developing fairer and more ethical financial practices in contemporary Islamic banking and finance.

This research explores an in-depth understanding of how society responds to insurance policy analysis in non-bank financial institutions through a phenomenological approach. The findings show that limited financial literacy is the main challenge in understanding the complexity of insurance products outside of banking. The influence of personal experience, cultural values, and risk perceptions also shape people's perceptions of the value of insurance. Additionally, variations in participation levels and decision-making patterns were also revealed, weakening the understanding of risk levels. These financial literacy challenges cause chaos and confusion, hindering public participation in insurance products at non-bank financial institutions. Efforts to improve financial literacy and increase understanding of insurance claims are crucial to stimulate optimal community participation. The application of insurance remains relevant in helping people overcome financial problems due to unexpected events, building trust, and creating economic stability in the context of non-bank financial institutions.

Company value is one of the main indicators used by investors to assess the performance and prospects of a company. This study aims to analyze the influence of liquidity, solvency, and profitability on the value of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research sample consisted of 20 companies selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS 27 software. The results show that liquidity has a negative and significant effect on company value, solvency has a positive and significant effect on company value, while profitability does not have a significant effect on company value. These results indicate that management must pay attention to efficiency in managing liquid assets, maintain a balance between debt and its own capital, and consider other factors other than profitability in increasing company value.
 

Islamic boarding schools not only act as centers of religious education, but also as agents of community economic movement. This study examines the role of Al-Amanah 2 Islamic Boarding School, Mojokrapak, Jombang in strengthening the economy of the surrounding community through a qualitative descriptive approach. Data were collected through observation, in-depth interviews with caregivers, administrators, and the community, as well as document analysis. The results of the study revealed that the Islamic boarding school succeeded in creating jobs, facilitating small community businesses, and building economic synergy between students and local business actors. Business units such as minimarkets, canteens, and local product exhibitions are real evidence of the contribution of Islamic boarding schools in increasing community income. SWOT analysis shows that Islamic boarding schools have great potential to develop a community-based economy, despite facing challenges such as lack of product innovation and market competition. This study concludes that Al-Amanah 2 Islamic Boarding School has become a catalyst for local economic development through a collaborative approach and empowerment based on Islamic values. The recommendation of this study is to strengthen entrepreneurship training programs and develop a wider market network to ensure the sustainability of community economic empowerment.

The rapid development of the financial technology (fintech) industry has brought various innovations in financial services, but also poses challenges related to conflict resolution between users and service providers. This study aims to analyze the user experience in resolving disputes through fintech platforms, with a focus on the effectiveness of existing dispute resolution mechanisms. The method used in this study is a qualitative approach with in-depth interviews with active users of fintech platforms who have been involved in disputes. The results of the study show that although fintech platforms provide various channels for settlement, such as mediation or arbitration, many users complain about transparency, complexity of procedures, and unclear information regarding their rights and obligations in the process. In addition, the trust factor in third parties involved in the settlement is also a major issue. These findings provide insight into the need to improve the resolution system by improving communication between fintech service providers and users, as well as clarifying settlement procedures to create a better user experience. This study is expected to contribute to the development of policies and regulations related to dispute resolution in the fintech sector. The abstract above includes the background of the problem, research objectives, methods used, research results, and contributions from the research. You can adjust the content or focus of the research based on the specific focus you want to emphasize in your analysis.
 

This study aims to analyze credit management strategies in reducing non-performing loans (NPL) at PT. BPR Ambulu Dhanaartha in Jember Regency. This study uses a descriptive method with a qualitative approach. Data collection was carried out through direct interviews with the bank, observation, and documentation studies from various relevant sources. The results of the study indicate that PT. BPR Ambulu Dhanaartha implements credit management strategies through the stages of planning, organizing, implementing, and monitoring. The factors causing non-performing loans come from internal aspects, such as credit analysis errors, as well as external factors, such as economic conditions and disasters. The handling strategies implemented include restructuring, rescheduling, and confiscation of collateral. By implementing strict credit analysis, structured credit policies, periodic supervision, and effective collection strategies, PT. BPR Ambulu Dhanaartha is able to minimize the risk of non-performing loans and maintain its operational stability.
 

This study analyses the effect of ease of use, user experience, and customer satisfaction on user behaviour of e-commerce applications for students of the Faculty of Economics and Business, Universitas 17 Agustus 1945 Surabaya. The method used is causal associative quantitative with data collection through questionnaires on 122 respondents. The results showed that the three variables had a significant effect on user behaviour. Ease of use (p = 0.026), user experience (p = 0.002), and customer satisfaction (p = 0.002) each have a positive influence on user behaviour. Simultaneously, these three factors also had a significant effect (Fcount = 25.059, p = 0.001). The findings support the theories of Technology Acceptance Model (TAM), Theory of Planned Behaviour (TPB), and Customer Experience Theory (CET). The practical implication is that app developers need to focus on easy-to-use design, pleasant user experience, and increased customer satisfaction to increase loyalty. This study has limitations in the sample of university students and the cross-sectional method which does not allow for long-term generalisation.

Through literature studies and case analysis, this research in-depth examines the sharia fintech business model based on zakat and waqf. This research identifies potential, challenges, and provides policy recommendations to support the growth of this business model. The research results show that this business model has great potential in increasing financial inclusion and expanding the reach of beneficiaries. This research aims to examine how sharia fintech can contribute to improving social welfare through more effective management of zakat and waqf

This study focuses on analyzing the impact of Islamic financial literacy on the interest in investing in the Shariamarket. Islamic financial literacy involves a deep understanding of financial principles that comply with Islamic law, including zakat, riba, and the principle of justice in financial transactions. The growing awareness of halal and Sharia-compliant investments suggests that Islamic financial literacy can be a decisive factor in investment decisions. This study uses a quantitative method by distributing questionnaires to 200 respondents, comprising prospective investors and active investors in the Sharia capital market. The results of the study indicate that higher levels of Islamic financial literacy positively correlate with greater interest in investing in Sharia capital market instruments such as sukuk and Sharia mutual funds. These findings highlight the need for more intensive Islamic financial education programs to improve public literacy and support the development of the Sharia capital market in Indonesia. Supporting policies and innovations in Sharia investment products are also identified as crucial factors in encouraging investment interest. Thus, this study concludes that enhancing Islamic financial literacy can play a significant role in advancing the Sharia capital market and supporting a more inclusive Islamic economy. This research demonstrates that Islamic financial literacy significantly influences investment interest in the Sharia capital market. Investors with a solid understanding of Islamic financial principles such as riba (usury), zakat (almsgiving), and profit-sharing are more likely to opt for Sharia-compliant investment products like sukuk (Islamic bonds) and Sharia mutual funds. The study underscores the importance of comprehensive financial education programs and the availability of accessible information to enhance Islamic financial literacy among the public. These efforts are expected to increase participation in the Sharia capital market and support more inclusive and sustainable economic growth in Indonesia.

This research is titled Factors Influencing the Consumption Behavior of Palm Oil Farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency. The objectives of this study are: (1) To explain the partial influence of Cultural Factors, Social Factors, and Personal Factors on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency; and (2) To explain the simultaneous influence of Cultural Factors, Social Factors, and Personal Factors on the consumption behavior of palm oil farmers in the same area. The research method used is a quantitative approach. The results of this study are: (1) Based on the regression test, it was found that partially, Cultural Factors have a significant influence on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency. Social Factors, on the other hand, do not have a significant partial effect, while Personal Factors do significantly influence consumption behavior in the same area. (2) Simultaneously, Cultural Factors, Social Factors, and Personal Factors have a significant influence on the consumption behavior of palm oil farmers in Bulian Baru Village, Batin XXIV Subdistrict, Batanghari Regency.

Disruption of Islamic financial institutions in technology has become a necessity due to developments in technology and information. This development is expected to make it easier for sharia financial institutions to provide operational services. Collaboration with financial technology (fintech) is a good thing in its development. Fintech, which was originally a rival, has changed its paradigm to become a partner. This is a phenomenon why the revolution in technology and fintech collaboration is very important, so that Islamic financial institutions are aware of these developments. And in tandem with facilitating institutions to socialize and regulate technology and fintech.

Sharia Capital and Investment Market is part of the financial market based on Islamic sharia principles. The main goal is to ensure that investment and securities trading activities are in accordance with Islamic rules and values, such as fairness, transparency, and the prohibition of usury, gharar (uncertainty), and maysir (speculation). This system supports the development of sharia-based investment which continues to increase in line with the awareness of the Muslim community to manage their finances in accordance with sharia.

Pekon Kampung Baru is a pekon with the majority of people having livelihoods as farmers, so that the community's economy only relies on agricultural products to meet their needs. Pekon Kampung Baru has tourism potential in the form of a waterfall that can be managed so that it becomes a competitive tourism to attract tourists and have an impact on improving the economy of the Pekon Kampung Baru community with a planned and structured management pattern so that the potential utilised can develop optimally. In this study the authors used methods of collecting, processing, and analysing data with the type of research that is qualitative. The data collection includes interviews, observation, and documentation. The process of community economic empowerment through the management of the Way Lalaan waterfall tourist attraction, there are several stages in it, namely the capacity building stage, and enrichment. the conclusion of managing the Way Lalaan waterfall tourist attraction through the Way Lalaan Tourism Awareness Group is carried out with the following four stages, namely: Capacity Building, Institutional Strengthening, and Provision of Economic Business Facilities.

This paper focuses on the legal thought of Imam Malik bin Anas through a social historical approach. This study represents a relatively new area in Islamic legal scholarship, and therefore, it has garnered limited attention from academics. Imam Malik is one of the four imams of the Sunni schools of thought, known as ahlu hadits. Throughout his life, he never left the city of Madinah except for the pilgrimage to Mecca. His residence in Madinah, the place where the Prophet lived, greatly supported his ability to address various legal issues, most of which could be resolved through hadith. The environment of Madinah, characterized by relatively simple social problems, also influenced Imam Malik's approach. Although he is recognized as ahlu hadits, he was nonetheless affected by the use of reason in ijtihad due to the social conditions of his time. This is evidenced by his application of principles such as the practices of the people of Madinah (Amal ahli Madinah), the fatwas of the companions (sahabat), qiyas (analogical reasoning), al-maslahah mursalah (public interest), az-zari'ah (preventive measures), and al-'urf (custom) in deriving Islamic law. Like other schools of thought, Imam Malik regarded the Qur'an and hadith as primary sources in legal decision-making.

This research is motivated by the large number of customers who are interested in using pawn products (rahn), this is because people's needs continue to increase for additional business capital, while the funds they have are limited. However, with increasing community needs, pawnshops themselves are not providing optimal services to customers. However, due to the lack of service received by customers, they still choose Rahn products. So, this research aims to find out the factors that influence customer decisions in picking up Rahn products at the Solok City Branch Sharia Pawnshop and to find out the most dominant factors that influence customer decisions in picking up Rahn products at the Solok City Branch Sharia Pawnshop. This research is quantitative research. The data collection tool uses a questionnaire. The population of this research is all customers who use rahn at the Solok branch of the sharia pawnshop in 2024, totaling 18,033 respondents with a sample of 100 respondents. The data analysis technique in this research uses research instrument tests, prerequisite tests and factor analysis tests with the help of SPSS. Based on the results of research that has been carried out, the results show that there are four factors that influence customers' decisions in purchasing rahn products, namely promotional factors, price factors, sharia aspect factors and location factors. Then the most dominant factor of the four factors that influence customers' decisions in taking Rahn products is the price factor.

This research explores the digital transformation in Islamic philanthropy, particularly through the optimization of zakat and waqf management using Islamic fintech. The digital economy and fintech present significant opportunities to enhance the efficiency and transparency in collecting and distributing Islamic philanthropic funds. By leveraging modern financial technology, zakat and waqf can be managed more effectively, ensuring precise and accountable distribution. The study also emphasizes the importance of Islamic financial literacy in supporting public participation in the digital economy. The findings show that integrating fintech in zakat and waqf management not only improves transparency and efficiency but also strengthens public trust in the Islamic financial system. Therefore, this research suggests further development of Islamic fintech technologies and enhanced educational programs to support the growth of Islamic philanthropy in the digital era. The research further emphasizes the necessity for comprehensive financial education programs and easily accessible information to enhance Islamic financial literacy among the broader public. Collaborative efforts between the government, financial institutions, and educational bodies are crucial to developing and promoting fintech solutions that comply with Sharia principles. Integrating technology into Islamic philanthropy not only optimizes fund management but also contributes to broader social and economic development goals by supporting more inclusive and sustainable growth. Consequently, Islamic fintech holds immense potential to revolutionize the management of zakat and waqf, fostering a more resilient and trusted financial ecosystem within the Muslim world.

Sharia cooperatives are Sharia-based economic institutions that play a strategic role in empowering the economy of the Muslim community. By adhering to principles such as the prohibition of riba (usury), gharar (uncertainty), and maysir (gambling), as well as implementing profit-sharing systems (mudharabah or musharakah), Sharia cooperatives provide a fair, transparent, and inclusive alternative to support economic activities in society. These cooperatives aim not only to achieve financial gains but also to fulfill social missions, such as poverty alleviation, equitable welfare distribution, and holistic improvement of the community’s quality of life. Various products and services offered—such as Sharia savings, halal financing, and Sharia-compliant investments—provide financial solutions that align with Islamic values and meet societal needs. Nevertheless, the implementation of Sharia cooperatives faces several challenges, including limited public understanding, competition with conventional financial institutions, and constraints in human resources and capital. Through public education, capacity building for cooperative managers, and comprehensive government policy support, Sharia cooperatives hold great potential to become a key instrument in fostering a more just, equitable, and sustainable economy. This study emphasizes the importance of integrating Sharia values into cooperative management to ensure its contribution to the sustained welfare of the community.

As the times develop, there will be many new things that emerge because humans will continue to innovate in line with the development of human thought, so to compensate and keep humans from running or getting out of their nature, religion is present to provide binding rules. The writing of this journal aims to find out the rules of contemporary muamalah fiqh as well as to find out what the role of contemporary muamalah fiqh is in the development of sharia-based businesses. The research methodology used in this research is descriptive qualitative research using the library study method (library research) Data collection in this study using the library study method related to theoretical studies and several references that will not be separated from scientific literature. The results of this study are an introduction to contemporary muamalah fiqh such as understanding, scope, rules of fiqh and the object of study of contemporary muamalah fiqh, as well as the role of contemporary muamalah fiqh in sharia-based business development.

This study seeks to examine and assess the influence of Zakat, Infaq, and Sedekah (ZIS), corruption, and education on income inequality in Indonesia. The research uses a saturated sampling method, collecting data from the National Zakat Amil Agency (BAZNAS), Transparency International, the Central Statistics Agency (BPS), and the World Bank. The analysis uses quantitative time-series data from 2011 to 2022, processed with Stata 15, and employs multiple linear regression as the analytical method. The results indicate that ZIS has a significant negative effect on income inequality, while corruption also significantly reduces income inequality. On the other hand, education shows a positive but statistically insignificant effect. The coefficient of determination test reveals that 93.06% of the variation in income inequality can be explained by ZIS, corruption, and education, with the remaining 6.94% attributed to other factors not included in the study. Additionally, the findings suggest that ZIS and corruption together have a notable influence on income inequality.

Akad is an essential element in Islamic economic transactions as it serves as the foundation of the agreement between the involved parties. The underlying principles of Sharia in managing contracts include justice, honesty, equality, and trust, with the aim of creating fair transactions in accordance with Islamic law. This article aims to examine the principles of Sharia in managing contracts and their implementation in various forms of Islamic economic transactions, such as Islamic banking, microfinance, and Shariah compliant capital markets. The qualitative approach is used with normative analysis of classical and contemporary Islamic literature, as well as a review of modern practices. The study's findings indicate that proper Shariah-compliant contract management not only ensures the legality of transactions but also enhances trust and blessings in economic activities. By understanding these principles, it is hoped that the community and economic players can implement contracts more wisely and responsibly.

In making BioSolar fuel, the government uses a hybrid concept, partly using petroleum and mixed with vegetable materials. In this research, the author would like to convey that this government activity can also use more local materials, because as we know, Indonesia is a CPO producing country. is the largest in the world, therefore through this activity the government can make better use of Indonesia's resources, for a better Indonesia. This research uses a qualitative research method with a descriptive approach where researchers observe a phenomenon of increasing levels of palm oil (CPO) in diesel fuel currently, namely from B30 to B35.

The capital market plays a significant role in modern economies by providing a platform for individuals and companies to raise funds and invest. This study explores the dynamics of capital market investments, focusing on managing risks and maximizing returns. The objective is to understand the types of risks involved in capital market investments and identify strategies for effective risk management. The research uses qualitative methods, reviewing literature and analyzing case studies of successful capital market investments. The findings suggest that diversification, hedging, and portfolio management are key strategies in minimizing risks, while long-term investments and active trading offer significant profit potential. The study concludes that a deep understanding of market conditions, coupled with risk management techniques, is essential for investors to achieve sustainable profits. The implications of this research highlight the importance of financial education in making informed investment decisions and the role of the capital market in economic growth.

The development of the National Capital City (IKN) triggers an increase in demand for goods and services, especially in the construction and basic needs sectors, which can cause a spike in regional and national inflation. Monetary policy faces new challenges, including increasing interest rates and the risk of rupiah exchange rate volatility due to dependence on foreign debt financing. These projects also influence economic distribution, creating investment opportunities, but potentially increasing economic inequality. This research emphasizes the importance of coordination between monetary and fiscal policies to mitigate negative impacts on national economic stability.

The study was conducted at Bank Syariah Indonesia KC. Kutacane with the aim of understanding the execution of the musyarakah reform at Bank Syariah Indonesia KC. Kutacane and the compliance of the musyarakah reform practice with the DSN-MUI No.08/DSN-MUI/IV/2000 fatwa on musyarakah. This study employs a deskriptif kualitatif method using the technique of gathering data through open communication with the parties involved in the musyarakah reform at Bank Syariah Indonesia KC.Kutacane. The study’s findings indicate that the musyarakah redevelopment practice implemented by Bank Syariah Indonesia KC. Kutacane’s implementation of this practice complies with the DSN-MUI/IV/2000 fatwa regarding musyarakah in several poins. However, the fourth poin’s remuneration is explained as follows: a mitra may declare that if the profit exceeds a certain amount, kelebihan or prosentase will be given to the individual. In practice at BSM, profit has already been determined by taking into account the modalities.

In recent years, small and medium-sized enterprises operating coffee shops in the creative industry, including the Meine Welt Coffee coffee shop business, have continued to show their presence. The purpose of this study is to analyze the feasibility of a coffee shop business at the Meine Welt Coffee Shop Business and use a qualitative approach, which is a research method that produces descriptive data, to find out the expectations of a managed business if it can provide financial benefits Collected through interviews, observations, and documentation. Analysis of the feasibility of the Meine Welt coffee shop business in Palangka Raya includes a study of various aspects such as legal, environmental, market, technical, managerial, and financial aspects to determine business feasibility.

Rantau Rasau Village, which is one of the villages in Berbak sub-district, Tanjung Jabung Timur district. To get to Rantau Rasau village we have to use river transportation services in the form of ketek (a type of large boat equipped with a robbins engine), this water transportation. It is the only access to Rantau Rasau village because there is no land road to the village. This thesis aims to determine the role of air transportation in the economy of the people of Rantau Rasau village, East Tanjung Jabung district, to find out what obstacles exist in the use of this transportation.This research is qualitative research with descriptive methods, data collection techniques using interviews, observation and documentation. The results of the research show that the role of air transportation in the economy of the Rantau Rasau village community, East Tanjung Jabung Regency, includes mobility for people in and out of the village and also as a bridge for all economic activities of the Rantau Rasau village community. Obstacles in using this transportation service are tides and unpredictable weather conditions.
 
Keywords: Water Transportation, Community Economy, Watershed

This research aims to determine the effect of the independent variables, namely facial recognition attendance and work motivation, on the dependent variable, namely work discipline. This research was conducted at PT XYZ. The data analysis used was the classical assumption test and multiple linear regression analysis, to test and prove the research hypothesis using the SPSS version 25 application. Data collection was carried out by distributing questionnaires to 46 employees at PT XYZ. Partially, the results show that the facial recognition absentee variable has a significant effect on work discipline, and work motivation has a significant effect on work discipline. Simultaneously the results obtained from this research are that the facial recognition absentee variable and work motivation simultaneously have a significant effect on the work discipline variable.

In the literature study related to evaluating the efficiency and profitability of Islamic insurance through financial statement analysis, previous studies highlighted various methods and approaches used to measure the performance of Islamic insurance companies. Financial statement analysis is the main focus in identifying factors that affect the operational efficiency and profitability of Islamic insurance companies. Some studies have used traditional financial ratios such as solvency, liquidity, and profitability ratios to evaluate the performance of Islamic insurance. However, due to the unique characteristics of Islamic insurance, studies have also proposed the development of specific metrics that take into account sharia principles, such as sharia compliance ratios and fairness ratios. In addition, non-financial approaches such as technical efficiency and allocative efficiency analysis have also been used to evaluate the operational efficiency of Islamic insurance. This research shows that factors such as scale of operations, business diversification, and managerial efficiency can contribute to the efficiency performance and profitability of Islamic insurance companies. Although there have been many studies conducted in this domain, there is still a need for more in-depth follow-up research to better understand the factors that influence the efficiency and profitability of Islamic insurance. With a better understanding of the performance of Islamic insurance companies, regulators and practitioners can develop more effective strategies to improve the stability and growth of this industry.

The habit of storing the harvest in the form of nutmeg is something that has become a culture among the people of Morela village, Leihitu District, Central Maluku Regency. This research will examine theoretically the economic variables that influence the storage of dry nutmeg seeds by farming households. To analyze the relationship between variables that cause savings choices, an inter-time model is used. The choice is based on the meaning of the present and future times. If the present time is more meaningful then farmers will sell the nutmeg seeds they have and conversely if the future time is more meaningful it will increase the amount of nutmeg savings. The variables included in this research are relative price variables, current income and future income. This research uses primary data through interviews and questionnaires. The samples taken based on the purposive random sampling method were 75 farmers in Morela village. To analyze the magnitude of the influence of the independent variable on the dependent variable, cross-section regression was used using the Eviews tool. The results of the research show that the price variables at harvest, the estimated future price of cloves, and future consumption influence the clove savings of farmer households.

This study aims to analyze the relationship between the use of social media and sleep quality in FEBI students. This study uses an analytical observational research design with a cross sectional approach. Data was collected using a questionnaire consisting of information about social media usage and sleep quality. The results showed that there was a weak correlation between social media use and sleep quality (?=0.004, R=0.506). This shows that excessive use of social media can interfere with the quality of students' sleep

This thesis is intended to find out how the role of Islamic boarding schools in the development of entrepreneurship in students. As the goal is how it will affect if iwa enterpreneusrhip is applied to students. In this study, a qualitative approach method is used with a data collection method by conducting, observing, interviewing, and drawing conclusions. The results of drawing conclusions are as follows: (1) Al Inayah Islamic boarding school provides several business unit facilities as a practice for student development, although not all business units can be managed directly by students, but the entrepreneurial development carried out by the pesantren is quite ideal. Because pesantren has provided learning methods and the basics of entrepreneurship to students. (2) Students begin to be able to manage and capitalize on their own businesses, through the provision of entrepreneurship and vocational practices as a support for the Islamic spirit of entrepreneurship of students and of course under the supervision and direction of the management and the board of teachers of Islamic boarding schools. But not all pesantren business units can be used efficiently, because there are indeed several business units that specifically help students only if needed. (3) In its role, pesantren has provided balanced entrepreneurship provisions to students with pesantren backgrounds, of course, in providing knowledge about entrepreneurship, pesantren equipping religious knowledge as a guideline for Muslim entrepreneurs. In the form of pesantren training, it also holds seminars by bringing in experts or resource persons in entrepreneurship and the provision of BLK (Job Training Center) that can be participated by students.

The purpose of this study was to examine the effect of fee-based income and foreign exchange fees on return on assets at Muamalat bank for the 2015-2020 period. There are two types of fee-based income studied, namely fee and commission income, and foreign exchange transaction service income. The sample is using Quarterly financial reports for the 2015-2020 period in this study. Multiple regression based on ordinary least squares (OLS). The results showed that the three types of fee-based income had a positive and significant effect on return on assets. However, total assets have no significant effect. Overall, the results suggest that banks should increase their fee-based income activities to improve profitability.

Company performance can be seen from financial ratios and market ratios. High financial ratios and market ratios will attract investor interest, thereby increasing company value. This research has two objectives, namely looking at the influence of financial ratios on company value and analyzing the influence of market ratios on company value in the food and beverage sector. The research sample consisted of 120 annual financial data from 30 food and beverage sector companies listed on IDX consecutively from 2019-2022. The analysis method uses multiple regression tests and classical assumptions with SPSS as an analysis tool. Financial ratios are measured from three ratios, namely the solvency ratio, profitability ratio and liquidity ratio. The market ratio is measured from earnings per share or EPS. The research results show that only financial ratios as measured by profitability ratios can influence company value positively and significantly, while other financial ratios have no effect on company value. The market ratio relationship shows significant and negative influence on company value.

Sharia people's credit bank (BPRS) is an institution that carries out business activities based on sharia principles and in its activities does not provide services in payment traffic. The level of interest in PT. Many BPRS Al Washliyah choose murabahah financing. This high level of murabahah financing activity can cause high risks faced by the entity providing the financing. Risk management is an effort that must be made to minimize the possibility of loss risks that may occur as a result of problematic murabahah financing transactions. The conclusion from these results is that murabahah financing risk management faced by PT. BPRS AL-Washliyah Medan, namely by persuasive means, if this method cannot be a solution to the existing problems, then PT. BPRS Al-Washliyah Medan resolved this by means of collateral, namely the confiscation/sale of collateral

The aim of this research is to find out how the basic price of furniture production is determined and constrained by Islamic economics in Taman Rajo District. This type of research is descriptive qualitative with primary and secondary data types. The data collection technique in this research uses observation, interview and documentation techniques, while for data analysis the researcher uses domain, textonomic and componential analysis. The results of the research explain that determining the basic price of furniture production according to Islamic economics in Taman Rajo District is carried out using several methods, including furniture business actors in Taman Rajo District determining or calculating the cost of raw materials used to produce furniture products. Business actors calculate labor costs which are calculated based on the results of the products produced and business actors calculate overhead costs which are costs incurred apart from raw material costs and labor costs in the production process. Obstacles in determining the basic price of furniture production according to Islamic Economics in Taman Rajo District include limited business capital which has an impact on determining production prices because the supply of raw materials is less affordable due to limited business capital for furniture business owners. Apart from that, the obstacle in determining the cost of production is that the strategic market target has not been achieved because the marketing strategy implemented by the business owner has not been maximized so that determining the cost of production is still based on the number of customers who order furniture products.

PTPN IV Medan Company is a company operating in the plantation sector in Medan, Indonesia. As a company operating in the business sector, PTPN IV Medan also has a retail business division which is an important part of its operational activities. This research is the result of qualitative research by raising the problem of how to apply Islamic economic principles in the PTPN IV Medan company. This type of research method is qualitative research using a descriptive approach and library research. As for the data sources in this research, the primary data is interviews with related parties, namely employees who work at the PTPN IV Medan company, while the secondary data is data obtained through reports regarding the PTPN IV Medan Company. In this context, it is important to evaluate the extent to which this company applies Islamic economic principles in its retail business. This analysis can also provide insight into the effectiveness and success of implementing Islamic economic principles in the company's retail business.

Fuel oil (BBM) is a commodity whose price is determined by the state. It has been approximately 3 months since fuel oil prices experienced an increase due to the increasing burden of energy subsidies. This has had a significant impact on almost all Indonesian people, which has also been exacerbated by the impact after the pandemic. Based on this case, this article was written with the aim of providing more in-depth information regarding the impact of the swelling burden of energy subsidies which influenced the increase in fuel prices after the pandemic event due to Covid-19 in Indonesia. The literature review research method was used in this research by identifying and evaluating the results of research and ideas that had previously been produced by other researchers. The results of the research found that the increase in the subsidy burden had an effect on the increase in fuel oil (BBM) prices which then had an impact on the prices of goods and services which also increased following the increase in fuel oil (BBM) prices.
 
 

This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.
 

This research aims to explain the influence of brand awareness and brand image on repurchase interest at Warmindo, Kediri City. The data analysis technique used by researchers in this research uses statistical tests through validity tests, reliability tests, classical assumption tests, multiple linear regression tests, t tests, F tests with SPSS version 16.0 tools. The methods used in this research are questionnaires, interviews and observation. The sampling technique in this research used a saturated sample technique, with a total of 100 respondents. Based on the research results obtained by researchers from the multiple linear regression equation Y = -1,786 + 0.613X1 + 0.795X2. The results of the analysis carried out, the research results show that the brand awareness variable has a significant effect on repurchase interest with evidence that Sig t 0.000 < 0.05, the brand image variable has a significant effect on repurchase interest with evidence that Sig t 0.000 > 0.05, the variable discipline has a significant effect on repurchase interest with evidence of Sig t 0.000 < 0.05, and the results of brand awareness and brand image simultaneously have a significant effect on repurchase interest with evidence of Sig t 0.000 < 0.05. The results of the analysis value R2 = 0.949 or 94.9%.

In 2019-2023, the average profitability in the banking sub-sector has increased and decreased. This study aims to analyse the Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio and Operating Cost of Operating Income on Profitability. The research methodology used in this study uses quantitative methods. Data obtained from the Indonesia Stock Exchange website (www.idx.co.id) and www.bi.go.id. The population in this study are banking subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique used purposive sampling technique with a sample of 22 (twentytwo) companies. Data analysis for hypothesis testing using Multiple Linear Regression with the help of the Statistical Package for Social Sciences (SPSS) version 22 (twenty-two) programme. The results showed that Capital Adequacy Ratio and Loan to Deposit Ratio had no effect on Profitability, while Non Performing Loan and Operating Cost of Operating Income had a negative effect on Profitability.

This research is motivated by widespread business networks in the business world and raises fierce business competition. To respond to this, the author conducted a business network research conducted by MSMEs Yoi Milk. The objectives that must be achieved in this study include: (1)  to find out what the founders of Yoi Milk did to build their business network. (2) to find out how marketing is done by Yoi Milk. (3) to find out how the financial management is carried out by Yoi Milk in order to get profits in accordance with what the business wants. This research was conducted directly by the founder of Yoi Milk. This research seeks business networks carried out by Yoi Milk business entrepreneurs to decide on product development starting from marketing carried out to products marketed to consumers. This research uses qualitative methods, one of which is interviewing Yoi Milk business actors about marketing, sales, and financial management carried out for profit.

The purpose of this research is to see how much influence the halal label has on the choice of cosmetic products (make up) among Islamic Economics students at UIN Sultan Maulana Hasanuddin Banten. This research uses quantitative methods and descriptive verification methods. This research information was collected through a survey distributed to 30 students of the Sharia Economics Study Program at UIN Sultan Maulana Hasanuddin Banten.  The data in this research were analyzed using the IBM SPSS Statistics version 25 program. According to the research results, the halal label variable has a very large and beneficial influence on the choice of cosmetics. These results are viewed from the results of hypothesis testing on the accepted variables, which show that there is a strong positive influence of the halal label variable on the assessment of cosmetic selection.

This research aims to understand the impact of the number of Micro, Small and Medium Enterprises (MSMEs) and the workforce involved in the MSME sector on poverty levels in Central Kalimantan. Through this research, it is hoped that we can increase understanding and knowledge about the factors that contribute to efforts to reduce poverty. The data used in this research consists of secondary data covering a five year period, starting from 2018 to 2022. The research method applied is the quantitatively to analyze the relationship between the independent variables, namely the number of MSMEs (X1) and the MSME sector workforce (X2), with the dependent variable, namely the number of poverty (Y). The large number of poverty can be influenced by Micro, Small and Medium Enterprises (MSMEs) because MSMEs have an important role in creating jobs, supporting economic growth and reducing economic inequality. From this research, it is concluded that the number of Micro, Small and Medium Enterprises ( MSMEs) in Central Kalimantan Province do not significantly influence factor Y, which shows that the number of MSMEs in the region does not play a role in reducing poverty levels. Meanwhile, the variable number of workers apparently has a significant impact on the poverty level in Central Kalimantan Province.

Sarilate is a community that originated from the Al-Masyariqul Anwar Islamic boarding school in Babakan Village, Ciwaringin District, Cirebon Regency, West Java in 2015. The name Sarilate Adventure is Sarilate Adventure, which has an organizational structure including the chairman, deputy chairman, secretary, treasurer and public relations (public relations). In addition, there is another name for this community, namely Sarilate outdoor equipment, which means Sarilate outdoor equipment. Sarilate opens outdoor equipment rental and sells local products from Sarilate itself and also has product brands, namely Eiger and Balai. This business has carried out 3 stages of the marketing strategy, namely having targeted consumers, identifying consumer desires, and determining the marketing mix. In addition to the 3 stages of the marketing strategy, Sarilate also applies the concept of AIDA + S (Attention, Interest, Desire, Action, Satisfaction) which greatly influences increasing consumer interest in Sarilate products. This type of research is field research conducted with a qualitative approach. The methods used in collecting data for preparing this research report include observation, interviews and literature review. The purpose of this research is to find out the marketing strategy applied by Sarilate Adventure or Sarilate Outdoor Equipment to increase consumer interest in their products.
 
 

Green Sukuk is a financial instrument that combines the principles of Islamic finance with sustainable development goals. This article discusses the role, practices, mechanisms, as well as challenges and efforts of the government in developing Green Sukuk in Indonesia. Green Sukuk have great potential in supporting the transition to a sustainable economy by providing a source of funding for environmentally friendly projects. However, challenges such as lack of awareness and capacity of financial institutions need to be overcome to optimize the contribution of Green Sukuk. Through strengthening regulations, outreach, product innovation and international cooperation, it is hoped that the Green Sukuk market can continue to develop and support the achievement of sustainable development goals in Indonesia.
 
 

Leasing is one of the muamalah practices carried out by humans in everyday life. In Islam itself, it is highly recommended for humans to help each other, cooperate, because in reality humans cannot live well without the help of other humans. Rentals are also carried out by the people of Kuala Keritang village to fulfill their living needs. This type of research is a research method using qualitative research which is based on the research process by producing descriptive data in the form of writing and expressions obtained directly in the field. Data collection techniques use observation, interviews and documentation methods. To obtain valid data, researchers used primary data sources and secondary data. The results of this research are that the god-rental agreement in Kuala Keritang Village was carried out verbally, there was no written or other evidence that it was made directly between the rice field owner and the rice field tenant. The rental agreement is carried out when the rice field owner and tenant know each other and there are still family ties. Leasing is done because the tenants do not have land to manage and the rice field owners are no longer able to work on their own fields.

Praise and blessings to God Almighty for His abundant mercy so that we can complete the group assignment that has been given. In this assignment, we have attempted to present the information briefly and concisely, with the aim of providing a general overview of the topics discussed. While this assignment may not be able to explore every aspect in depth, we hope to provide sufficient understanding and answer some questions that may arise. Finally, we would like to thank you, the reader, for your interest and the time you took to read this assignment. Hopefully this assignment can provide new insights and help you understand the topic better. Once again, thank you for this opportunity and hope this assignment meets your expectations.

Industry concentration is centered on the number and size distribution of companies. In this case it can be said that the fewer the number of companies in the market, the level of industry concentration tends to be linked to the ability of sellers (producers) in the market. This can be a form of suppressing competition and coordinating price policies which tend to be high.