Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

It is used to known how balancing funds and original local goverment revenue are impact to regional expense in 2019-2023. The population was taken from four districts on Madura Island. The budget realization report for each district is the secondary data used. Use SPSS program with linear regression analyze. The result is that original local goverment revenue, revenue sharing fund, and specific allocation fund didn't impact to regional spending. Apart from that, general allocation funds is impact to regional expense. And all of them are significant impact on regional expense in four districts on Madura Island simultaneously.

The practice of buying and selling rice using the "tebasan" system occurs in Bedoro Village, Sambungmacan District, Sragen Regency. In this practice, farmers conduct transactions with buyers when the rice plants have turned yellow but are not yet ready for harvest, with a down payment as a sign of commitment. The buyer then waits until the rice is ready for harvest to proceed with harvesting and completing the payment. This study aims to review the practice of buying and selling rice using the tebasan system in Bedoro Village from the perspective of Sharia Economic Law. This research uses field research methods with a descriptive approach. Data were collected through interviews, documentation, and observation. The results indicate that the transaction of buying and selling rice using the tebasan system in Bedoro Village is valid according to Sharia Economic Law. This is because the transaction meets the pillars and conditions of sale and purchase, including the presence of two contracting parties, the goods being traded, and the agreement (ijab qabul), while avoiding elements that could invalidate the transaction such as gharar, riba, dual-purpose transactions, and the utilization and maintenance of land by the buyer.

Sharia accounting faces significant challenges in the era of globalization, including integration with international standards, technological adaptation, and emphasis on sustainability and responsible finance. However, Islamic accounting also offers the opportunity to become an ethical and sustainable financial model, with principles such as the prohibition of investments that are environmentally or socially damaging. To develop these financial practices, inter-institutional collaboration, increasing sharia financial literacy, and developing better standards are needed. Thus, sharia accounting can strengthen its position in the global economy and help build a more just and sustainable society.

For a long time, Word of Mouth (EWOM) has been considered the main source of information that influences consumer decisions. In the era of globalization, EWOM has developed into a broader, albeit more personal, form, known as electronic word of mouth (EWOM). Advances in electronic systems and the emergence of social media platforms, for example Instagram, open up new and promising potential for the evolution of EWOM as an integral part of business advertising/business promotion strategies. When EWOM regarding a product receives a positive response, the impact has a direct impact on the brand image or good brand image. One of the related concepts in the formation of EWOM and brand image on Instagram today is the role of influencers. The aim of this research is to understand the role of social media influencers in shaping positive EWOM and how this impacts improving brand image. Qualitative methods were applied in this research by collecting data through journals, books and articles. The findings from this research show that influencers who have a high level of trust have a very influential role in forming EWOM which provides positive EWOM reviews regarding the products being marketed. This positive opinion from EWOM directly increases the positive value of the brand image in society, which shows that the success of influencers can help audiences understand information about products and increase their desire to make purchases.

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%.

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.
 
 

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.

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.

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.