A financial report audited by public accountants carries significant responsibility as the basis for decision-making for stakeholders and serves as a symbol of the reliability of financial information for an entity. However, several cases of ethics and regulatory violations have occurred in some prominent KAP in Indonesia. This phenomenon underscores the importance of enforcing ethical codes for the public accounting profession. This research aims to analyze the ethical code of the public accounting profession based on the perspective of Islamic teachings contained in Al-Hadiths. Employing a qualitative descriptive method and an interpretative approach, data were gathered from various sources, including hadiths, scholarly journals, and existing codes of ethics for public accountants. The findings depict that Islamic ethics emphasize good behavior in daily interactions, grounded in principles such as justice, ihsan, honesty, responsibility, and diligence. These principles serve as guidelines for public accountants to perform their duties with integrity, responsibility, high levels of honesty, and ensuring the accuracy of financial information in line with Islamic principles. Furthermore, the code of ethics for public accountants in the Islamic perspective emphasizes principles of integrity, objectivity, competence, professional care, confidentiality, and professional behavior. The implications of this research underscore the importance of understanding and applying Islamic ethical principles in accounting practices to achieve professionalism aligned with religious teachings. Thus, this research is expected to provide valuable contributions to enriching understanding of the relationship between Islamic ethics and accounting practices and promoting the adoption of practices in harmony with the moral values of the hadiths.

This study examines the spiritual and religious engagement of young people in high-risk neighborhoods to uncover their role as internal protective mechanisms against substance abuse. Through qualitative research, the study explores participants' perspectives and practices related to spirituality. The findings reveal a nuanced understanding of spirituality, with religious devotion and internalization emerging as prominent themes for nearly a third of participants (29.35% overall). The importance of connecting with Allah, fostering inner strength, ethical considerations, and the intertwined pursuit of self-knowledge and knowledge of God are emphasized and comprise about one-fifth, nearly one-fifth, about 15%, and nearly 12% of participants, respectively. In addition, religious practices such as obligatory prayer, recitation of ma'thurat, participation in zikir and reading religious texts, especially the Qur'an, are widely practiced among the participants. These practices are practiced by more than 30%, about 22%, over 17% and about 15% of the participants, respectively. These findings highlight the multiple ways in which religious engagement fosters discipline, spiritual empowerment, leadership, community support and personal reflection, and is thus a critical component in promoting healthy lifestyles and resilience to substance abuse among youth in a high-risk environment.

This study examines the complex dynamics of protective and risk factors that impact substance abuse among youth in high-risk neighborhoods. Using a qualitative methodology based on interviews with young people from these neighborhoods, it illuminates the nuanced subtleties that shape their experiences. Internally, the findings reveal significant vulnerabilities among young people, with a notable proportion experiencing a lack of spiritual knowledge and practice (43%)and succumbing to curiosity (38%). Stress pressure (14%) and initiation through smoking (5%) were also identified as factors contributing to their vulnerability. From an external perspective, the negative influence of peers (28) emerged as an important risk factor, followed by inadequate parental education (24%) and family involvement with drugs (19%). The negative effects of a negative neighborhood environment (17%), parental separation (9%) and type of occupation (4%) were also evident. However, amidst these risks, certain protective factors were also identified. Internal spiritual knowledge and practice (33%), awareness of the dangers of drugs (30%), positive peer influence (24%) and assertiveness (13%) demonstrated resilience to negative influences. Robust external protective factors included the ability to choose friends (42%), the positive influence of family (43%) and the ability to avoid drug hubs (14%), emphasizing the importance of social support structures and informed choices in risk reduction. This research emphasizes the complexity of protective and risk factors impacting young people in high-risk areas and provides valuable insights for policy makers, practitioners, and communities to develop targeted interventions aimed at promoting resilienceand safeguarding the wellbeing of vulnerable young people.

Substance or drug abuse is one of the biggest threats to the nation. One of the main factors contributing to the failure of staying abstinent is the lack of social support from the community. The models of prevention programs are mostly adopted from the Western model, which seems to be unfit for the local context. Hence, there is a significant need to explore new strategies in which the protective and spiritual elements are practiced in the community in Malaysia against drug abuse. The emerging themes for Malaysians’ protective and spiritual factors are useful for conceptualizing and developing a psychospiritual prevention module for the community in Malaysia using the Sidek Module Development Model (2005). The objective of this research is to evaluate the influence of a psychospiritual prevention module on (1) spiritual awareness, (2) locus of control, (3) knowledge, and (4) self-assertiveness. To achieve this, participants were assigned to either an experimental or control group during both the initial assessment and follow-up evaluation. This study employed a quasi-experimental design involving two distinct youth cohorts, each consisting of 33 individuals in both the experimental and control groups. The experimental group participated in a psychoeducational intervention conducted in seven sessions by trained staff, whereas the control group received no intervention. The comparative analysis between the pre- and post-tests revealed a significant increase in the mean scores for spirituality (from 172.24 to 188.12 in the post-test and 191.79 in the follow-up test), locus of control (from 68.76 to 76.79 in the post-test and 87.52 in the follow-up test), knowledge (from 28.91 to 41.48 in the post-test and 72.09 in the follow-up test), and self-assertiveness (from 99.48 to 106.42 in the post-test and 119.42 in the follow-up test) in the experimental group. In contrast, the three variables examined did not exhibit noteworthy increases within the control group. The new evidence-based module can create synergy between government agencies and the community in drug prevention.

Purpose – This research aims to analyze the effect of service attributes, including halal food and beverages, sharia-compliant hotel facilities, sharia-compliant hotel operations, and Sharia-compliant hotel design, to revisit Sharia hotels in Jakarta, Bogor, Depok, Bekasi (Jabodetabek) areas with halal awareness as a moderating variable.

Methodology – The data utilized consisted of 150 respondents who are Muslim consumers who have previously stayed and revisited Sharia hotels in the Jabodetabek area. Sampling technique used was purposive sampling. The data were analyzed using structural equation modeling (SEM) and processed through partial least squares (PLS) analysis.

Findings – This research found that Sharia-compliant hotel operations and design significantly and positively influence consumers' intention to revisit Sharia hotels in Jabodetabek. However, halal food and beverages, as well as Sharia-compliant hotel facilities, ddid not have a significant impact on repeat visits. Halal awareness, as a moderating variable, has not been able to strengthen the influence of Sharia hotel service attributes on repeat visits.

This research analyzesthe influence of promotions, live streamers, and time pressure on purchasing decisions made through the Shopee Live feature. The method employed in this study is quantitativedescriptive. This research's population and sample size totaled 193 individualsin Jabodetabek Area. The sampling technique utilized is probability sampling with purposive sampling. The statistical analysis conducted in this research employed Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The research findings indicate that promotions have a significant positive effect on purchasing decisions through the Shopee Live feature. Additionally, live streamers exert a significant positive influence on purchase decisions via the Shopee Live feature. Moreover, time pressure demonstrates a significant positive effect on purchasing decisions through the Shopee Live feature.The Shopee Live feature is expected to increase effective promotional strategies, namely personal sales and direct marketing carried out by live streamers, so that customer awareness of the Shopee Live feature continues to increase, thereby influencing purchasing decisions. Furthermore, the Shopee application is expected to provide more sales promotions and also provide time limits when conducting live streaming.

Despite economic growth in the Minas district, the development of Islamic banks remains under-researched, making it an interesting topic for investigation.This study aims to assess the impact of knowledge, religiosity, and community attitudes on savings interest in Islamic banks. The variables considered are knowledge (X1), religiosity (X2), attitude (X3), and savings interest rate (Y). Using a quantitative descriptive approach with Struc-turalEquationModellingPartialLeastSquares(SEMPLS),we collected primary data from questionnaires targeting individuals aged 15 years and above in Minas District, Siak Regency, Riau Province. The results show that knowledge and religiosity have a positive and significant influence on Islamic banks, while attitude shows no significant influence. ThesefindingsprovidecrucialinsightsintothedeterminantsofIslamic banking services at the local level.They suggest that Islamic banks and stakeholders should develop more effective marketing and educational strategies to improve community knowledge,religiosity,and attitudes towards Shariah finance.Ultimately,this will promote interest in saving, especially in the Minas district.

Pendidikan merupakan salah satu upaya dalam membentuk kepribadian individu dari tingkat pendidikan dasar hingga perguruan tinggi. Individu yang memiliki peran sebagia mahasiwa/i memiliki tugas utama sebagai agent of change yakni menjadi pusat perubahan dalam sebuah lingkungan Kepribadian adalah keseluruhan sikap, perasaan, ekspresi, temperamen, ciri-ciri khas dan prilaku seseorang. Sikap, perasaan, ekspresi dan tempramen itu akan terwujud dalam tindakan seseorang jika dihadapkan pada situasi tertentu. Kesatuan sikap, perasaan, ekspresi, tempramen dan perilaku seseorang tentunya akan berbeda antara laki-laki dan Perempuan yang cenderung ekspresif dalam menunjukkan emosinya sehingga konflik antar satu dan lainnya mudah terjadi yang tentunya akna menghambat proses sosialisasi khususnya bagi mahasiswi yang memiliki kecenderungan introvert.  Subjek penelitian ini adalah 20 mahasiswi IAI Tazkia yang memiliki kecenderungan tipe kepribadian introvert. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Hasil dari penelitian menunjukkan bahwa dari 5 tahapan sosialisai 57% mahasiwi masih dalam tahap Penerimaan dimana dalam tahap ini individu masih terfokus untuk dapat menerima norma-norma sosial yang ada di sekitar asramanya. Hasil ini menunjukkan perlu adanya pendampingan khususnya bagi mahasiswi yang introvert agar dapat berhasil dalam bersosial.

This study aims to analyse financial distress and potential financial statement manipulation in Islamic commercial banks. In addition, this study analyses the relationship between the two. Financial distress is measured by the Altman Z-Score m,odelBeneish M-Score measures potential financial statement manipulationh M-Score. The analysis techniques used are descriptive qualitative and Pearson CorrelatioUsinging data from 12 Islamic Commercial Banks in Indonesia for the period 2020 - 2022, the results of the Altman Z-Score calculation show that Islamic commercial banks in Indonesia are financially healthy. This indicates the effectiveness of Islamic bbanks'business strategies, especially in facing the Covid-19 pandemic. The results of the Beneish M-Score calculation prove that Islamic banks are not included in the manipulator category. The Pearson Correlation Coefficient shows that there is no significant relationship between financial distress and financial statement manipulation at Islamic Commercial Banks in Indonesia. The tight supervision by regulators closes the opportunity for manipulation of financial statements. In addition, the characteristics of Islamic banks that are dominated by funds from retail customers can explain the insignificance of the relationship between financial distress and financial statement manipulation.

This research aims to analyze the prohibition on giving wages to foundation organs (founders and trustees) from an Islamic perspective, especially on the principles of justice. This research is included in the type of qualitative descriptive research (non-statistical) using the library research method (literature review) through a juridical-normative and conceptual approach. The results of the research show that from an Islamic perspective, the prohibition on giving salaries or wages to foundation organs, especially to foundation Trustees and Supervisors, can be said to be a form of injustice, where the management (with some limitations) is entitled to a salary, while the Trustees and Supervisors are not allowed to receive it. Therefore, when the administrators and related parties in the management of the foundation, including Trustees and Supervisors, work in accordance with a mutually agreed contract, agreement, or contract, then wages for performance must be paid fairly and transparently, according to the agreement and willingness of both parties.

Purpose: This study aims to analyze the effect of consumer attitudes, safety, and product quality on interest in subscribing to halal cosmetic products, with a focus on generation Z considering the trend and public awareness of halal products, especially cosmetics, is increasing every year.

Design/Method/Approach:  This study uses a quantitative approach with a questionnaire as an instrument to collect primary data from 108 generation Z respondents who have used halal cosmetic products in Riau Province, and applies Structural Equation Modeling Partial Least Square (SEM - PLS) analysis techniques.

Findings:  This study uses a quantitative approach with a questionnaire to collect data from 108 generation Z respondents in Riau Province who use halal cosmetic products, and applies SEM-PLS for data analysis. The results show that generation Z consumer attitudes and product quality have a positive and significant influence on the interest in subscribing to halal cosmetic products with coefficient values of 0.430 and 0.439, respectively

Originality/Values: These findings provide important insights for the halal cosmetics industry in designing more effective marketing strategies to meet the needs of generation Z consumers who are increasingly concerned about halal products, as well as to expand market share in this industry.

This study aims to determine how Islam views the use of digital assets for waqf and the potential of digital assets in waqf and its scheme. This qualitative research uses a library research method to answer the questions raised. Secondary data were used in this study. The results of this study found that the use of cryptocurrency as an asset for waqf is not allowed and only accepts rupiah as a legal tender, while the use of YouTube accounts as a source of waqf is allowed as long as it does not contain elements that are prohibited in Islam. 

Sejarah kebijakan fiskal dalam Islam selama masa Fathimiyah dan Mamaalik di Mesir, Syafawiyah di Persia, serta Mughol di India, dapat dibagi menjadi dua fase utama: fase kejayaan dan fase kemunduran. Pada fase kejayaan, catatan sejarah menunjukkan bahwa manajemen fiskal di bawah pemerintahan kekhalifahan-khalifahan tersebut menghasilkan surplus pendapatan. Keadaan ini berkontribusi pada stabilitas ekonomi dan keamanan negara. Fathimiyah, Mamaalik, Syafawiyah, dan Mughol di India menerapkan kebijakan fiskal yang mendorong peningkatan pendapatan negara dari sektor-sektor beragam seperti pertanian, perdagangan, dan industri. Sumber pendapatan terbesar negara berasal dari pajak, tīmār, muḳāṭa’a, perwakafan, dan ghanimah.Pendapatan yang tinggi digunakan untuk mendukung kemajuan negara melalui pembiayaan perluasan wilayah, pembangunan infrastruktur, pendidikan, dan kesehatan. Namun, pada fase kemunduran, Fathimiyah, Mamaalik, Syafawiyah, dan Mughol mengalami defisit anggaran. Penurunan pendapatan negara, kegagalan westernisasi perekonomian, biaya perang yang tinggi, dan tingginya utang negara menjadi faktor-faktor penyebab terjadinya defisit dalam kebijakan fiskal mereka

Research mapping is essential to describe the topic and appropriate references before conducting research, including Islamic letters of credit. This research aims to review the literature on Islamic letters of credit. This research is a literature review using bibliometric methods with the Dimensions database. The keyword used in the article search is Islamic letter of credit. The data found and processed was 56 articles published from 2010-2023. The data was processed using Microsoft Excel and Bibilioshiny R programs. This research shows that most of the most productive writers come from Malaysia and Turkey. A topic that can be developed for further research is Islamic economic contracts linked to Islamic letters of credit. This research can be used as a reference for future research, as well as information regarding research gaps and an overview of research conditions regarding Islamic letters of credit, which will be developed to be broader and more varied.

The high muslim population and the trend of halal living have resulted in increasing interest and growth in the islamic finance industry today. For every individual and company, financial management behavior is an important factor in making good financial decisions, especially in the context of Islamic finance. This research was conducted to find out whether factors such as sharia financial literacy, halal lifestyle, help seeking, locus of control, and sharia financial attitudes have an influence on sharia financial management behavior. This study involved 226 respondents from the JABODETABEK area who were at least 18 years old. The data were analyzed using SEM-PLS method. The results showed that all these factors have a positive correlation with sharia financial management behavior. However, when talking about a halal lifestyle, this research concludes that this halal lifestyle has a significant impact on sharia financial management behavior with sharia financial attitudes as moderation. The findings of this research provide important implications for the JABODETABEK region in developing strategies to increase sharia financial inclusion. Apart from that, this research can also be a reference for further research in the same field and contribute to a deeper understanding of related theories.* Corresponding author: nurulkhafifah1262@ gmail. com Cite this article as: Khafifah, N., Diana, D.(2024). The Influence of Factors on Sharia Financial

This research aims to analyze previous research trends regarding Sharia credit cards and the sentiment of this research regarding law from an Islamic perspective. This research is a literature review that uses secondary data from 55 articles related to Sharia credit cards on Dimensions.ai. The data analysis techniques used are meta-analysis, bibliometric, and sentiment analysis, which are processed using Microsoft Excel 2019, VOSViewer, and SentiStrength software. The results of this study indicate that the development of scientific literature publications on Sharia credit cards fluctuated yearly. Sentiment analysis shows a tendency for positive perceptions rather than negative perceptions about the existence and laws of Sharia credit cards, but neutral perceptions dominate. This study found five relevant research topics related to Sharia credit cards. This study can be used as a reference in identifying influential authors, articles, and journals as well as relevant topics so that future researchers will find it easier to find references and topics of interest to developing literature on Sharia credit cards.

This research aims to explore the factors influencing consumers' purchasing intentions at halal-labeled restaurants, especially among Millennials in Bogor. By adopting the Theory of Planned Behavior (TPB) as a conceptual framework, this study is limited to a sample scope involving 222 respondents aged 20-39 who practice Islam, including both students and private sector individuals residing in Bogor City. This study usedthe SEM-PLS method in analyzing the data. It is conducted in two stages,the evaluation of the measurement model (outer model) and the evaluation of the structural model (inner model). The Path Coefficients method has been employed to assess the direct effects of an exogenous latent construct or variable on an endogenous latent variable. The research results show that attitude variables and halal labels have a significant influence on consumer buying interest in halal restaurants, while knowledge and price variables do not have a significant influence on buying interest.The implications of this research are highly relevant for halal restaurant industry owners and practitioners. Strategic recommendations include enhancing information about the halalness of products and services and strengthening halal certification and labels. Restaurant owners are encouraged to seek a balance between competitive pricing and high-quality service. Focus on improving consumer knowledge about the halal status of products, enhancing brand image, and emphasizing the halal label as a positive differentiator.
 

This study aims to explore how a local wisdom-based PjBL learning model can improve the effectiveness of social studies learning in a junior high school in Bogor, as well as identify its impact on students' interest, motivation and conceptual understanding. Using a descriptive qualitative approach, data were collected through in-depth interviews, participatory observation, and document analysis, then analyzed using thematic analysis techniques. The results showed that the integration of PjBL with local wisdom successfully increased students' interest and learning motivation, where students showed higher engagement in the learning process and were more active in working on projects relevant to their daily lives. In addition, there is an increase in students' conceptual understanding of social studies materials, which is reflected in the higher average scores of end-of-semester exams and assignments. The projects undertaken by thestudents, such as the exploration of local history and traditional irrigation systems, successfully connected social studies concepts with real contexts. The conclusion of this study is that the implementation of local wisdom-based PjBL can improve the quality of social studies learning.This learning model not only makes learning more relevant and meaningful, but also helps students develop critical thinking skills and the ability to work together, supporting the application of local wisdom-based PjBL as an effective alternative in social studies learning in Indonesian schools

This research is to determine the effect of managerial ownership, growth opportunities, financial pressure on prudent accounting with firm size and leverage as additional variables in state-owned companies listed on the Indonesia Stock Exchange (BEI). The research period used is 5 years, namely the 2018-2022 period. The sampling technique in this research is purposive sampling with a selected sample of 18 state-owned companies. The analytical method used to test the hypothesis is panel data regression analysis using Eviews 12. The research results show that managerial ownership, growth opportunities and financial distress have an effect on accounting prudence, while company size and leverage have no effect on accounting prudence. The implication of this research is that company management must be careful in dealing with permits in the future. At this time, they must apply accounting prudence to reduce the risks facing the company.

Pesantren di Indonesia memiliki potensi ekonomi yang signifikan, namun masih memerlukan peningkatan dalam tata kelola dan pelaporan keuangan. Kegiatan ini bertujuan untuk meningkatkan literasi tata kelola pesantren dan keahlian praktisi pesantren dalam menggunakan software akuntansi SANTRI melalui webinar dan pelatihan. Metode yang dilakukan pada kegiatan ini dengan pelaksanaan webinar online dan pelatihan hybrid menggunakan software SANTRI, dilanjutkan dengan evaluasi melalui pretest dan post-test. Kegiatan ini menghasilkan peningkatan pemahaman peserta tentang tata kelola pesantren dan tingkat kepuasan peserta yang puas dengan terhadap pelatihan software SANTRI. Dapat disimpulkan masih banyak pesantren yang belum menerapkan laporan keuangan sesuai pedoman akuntansi pesantren, dan pelatihan software SANTRI sangat diperlukan untuk meningkatkan transparansi dan akuntabilitas. Kegiatan ini sebaiknya dilaksanakan secara berkelanjutan dengan kerjasama berbagai pihak.