The digitalization of school administration using cloud storage has emerged as an innovative solution to enhance data management efficiency in Islamic schools. This study aims to analyze the social and economic impacts of digitalized administration while identifying key challenges in its implementation. A mixed methods approach was employed, integrating quantitative surveys and qualitative interviews with school administrators and staff in Islamic schools in Bogor. In this study, ethical aspects were strictly observed. Respondents were explained the purpose of the study and given the option to participate voluntarily. Informed consent was obtained in writing prior to data collection, and data confidentiality was maintained. Findings reveal that most Islamic schools are still transitioning to digital systems, while only a small number have fully implemented digitalization. Google Drive is the preferred platform, highlighting its accessibility and collaboration features. From a social perspective, digitalized administration improves work efficiency, communication, and reduces manual workload. However, challenges such as limited internet access, data security concerns, and lack of staff training remain significant obstacles. Economically, digitalization contributes to operational cost savings, particularly in reducing paper and stationery expenses. However, cost savings are perceived as moderate, suggesting that long-term financial benefits require further optimization. To address these challenges, Islamic schools must invest in internet infrastructure, enhance data security, and allocate budgets for staff training to ensure effective implementation. With the right strategies, cloud-based digital administration holds great potential to improve operational efficiency, management transparency, and educational service quality in Islamic schools.

This study explores the factors influencing customer loyalty at Bank Syariah Indonesia (BSI) after cyberattacks, using the Expectation Confirmation Theory (ECT) as the theoretical framework. A quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM) is applied, analyzing data from 225 customers affected by service disruptions, ATM use, and Mobile Banking. The findings indicate that customer loyalty is significantly affected by service quality, religiosity, and customer trust. Furthermore, customer trust after a cyberattack is significantly influenced by service quality and religiosity. The Compliance, Assurance, Reliability, Tangibles, Empathy, and Responsiveness (CARTER) model is used to measure service quality, emphasizing both technical and ethical aspects. The results highlight the importance of successful crisis management, clear communication, improved security, and compensating customers in retaining and potentially growing the customer base post-attack. This research underscores the significance of the CARTER model in evaluating service quality and the role of religiosity in fostering customer loyalty. The study emphasizes that Islamic banks should integrate technical and ethical aspects of service to minimize negative impacts and maintain customer loyalty.

This study analyzes sustainability in Islamic financial institutions by integrating economic, social, and environmental aspects with sharia compliance.

Abstract

Purpose: This study examines the effect of Sharia financial literacy and religiosity on micro, small, and medium enterprises’ (MSMEs) compliance with Sharia financing contracts. In particular, it explores the mediating role of mental accounting in shaping contract adherence.

Method: The research employed a quantitative survey design with 100 MSMEs under Perumda Pasar Jaya Jakarta that had participated in Sharia financing for at least one year. Data were collected through structured questionnaires and complemented with qualitative interviews. Structural Equation Modeling– Partial Least Squares (SEM-PLS) was applied to test direct and mediating effects.

Findings: The results demonstrate that both Sharia financial literacy and religiosity exert positive and significant effects on MSMEs’ compliance with Sharia financing contracts. However, the mediation analysis reveals that mental accounting does not significantly mediate these relationships, suggesting that while entrepreneurs understand and value Sharia principles, limited financial buffers and urgent liquidity needs prevent them from consistently applying structured accounting practices. Qualitative evidence confirms that many MSMEs mix business and personal funds, rely on fluctuating cash flow, and occasionally delay repayment despite strong religious motivation.

Novelty/Value: Unlike in conventional finance, where mental accounting is often framed as a cognitive bias, in Islamic finance, it can function as a constructive form of self-control. By separating accounts for obligatory payments, including zakah and debt repayment, MSMEs with relatively high religiosity treat financial discipline as part of their religious duty. At the same time, Islamic financing practices grounded in ukhuwah and maslahah provide flexibility when liquidity constraints occur, making mental accounting a unique and contextually embedded mechanism for SMEs.

This study adopts the Analytic Network Process (ANP) approach, integrating the MUKISI Certification Standards and DSN-MUI Fatwa No. 107 of 2016 to develop key processes based on Maslahah Performa (MaP) in Islamic Hospitals (IH).

This study aims to evaluate the implementation and effectiveness of SIMBA at BAZNAS Bogor Regency, as well as the effectiveness of zakat management. Using a qualitative case study approach, data was collected through interviews and literature study. SIMBA’seffectiveness was measured using DeLone and McLean’s information system (D&M IS)successmodel, while the effectiveness of zakat management was measured using the allocation to collection ratio (ACR) method. The results show that SIMBA is effective in supporting zakat management, with features that facilitate access to accurate and timely information. Zakat management is also considered effective,with a positive ACR average. Despite technical glitches, users express strong satisfaction with SIMBA,especially regarding its convenience, transparency, and enhanced accountability.

Perkembangan teknologi informasi telah merevolusi berbagai aspek kehidupan manusia, termasuk dalam sektor pendidikan dan ekonomi. Salah satu perubahan signifikan adalah hadirnya digital learning dan e-courses yang memungkinkan proses pembelajaran berlangsung secara fleksibel, kapan saja dan di mana saja. Dalam konteks ekonomi syariah, digital learning memberikan peluang besar dalam menyebarkan pemahaman prinsip-prinsip syariah kepada masyarakat luas. Digital learning adalah proses pembelajaran yang memanfaatkan teknologi digital untuk menyampaikan materi pendidikan, baik melalui platform website, aplikasi mobile, video streaming, hingga learning management system (LMS). E-courses dalam bidang ekonomi syariah kini tersedia dalam berbagai format, mulai dari kursus singkat, webinar, hingga program sertifikasi resmi dari institusi pendidikan atau otoritas keuangan syariah.

Purpose – This study investigates the factors influencing Muslims’ intention to participate in green waqf in Indonesia. Specifically, it examines the role of knowledge within the Theory of Planned Behavior (TPB) framework to understand how knowledge, attitudes, subjective norms, and perceived behavioral control shape intention to become a waqif (a person who endows waqf). 

Methodology – The research employs a quantitative design using survey data collected from 100 Muslim respondents in Indonesia. Data were analyzed with Structural Equation Modeling (SEM) using SmartPLS 3 to test the relationships among knowledge, attitudes, subjective norms, perceived behavioral control, and intention. 

Findings – The findings reveal that knowledge positively influences attitude, and both attitude and perceived behavioral control significantly impact intention to become a waqif. However, subjective norms do not significantly affect intention. 

Implications – This research contributes to the existing literature by extending TPB in the context of green waqf and offering insights into the role of knowledge in shaping attitudes toward green waqf. Practically, the study highlights the need for increased awareness and structured initiatives to enhance participation in green waqf, particularly through education and government-driven campaigns.

Originality – This research adds to the growing literature on green waqf by applying and extending TPB with knowledge, offering fresh insights into behavioral determinants of waqf participation and highlighting the link between Islamic philanthropy and environmental sustainability

This study analyzes factors influencing preference of Muslims in Russia to choose Islamic Banking. This is important as Russia has recently introduced Islamic banking into their national banking system. Modified Theory of Planned Behavior is used to structure the empirical model which is analyzed using SMART PLS4 with PLS-SEM method. Using data gathered from 476 respondents, the result shows that attitude, perceived behavioral control, and religiosity have significant influences on intention, and intention significantly influences the behavior of choosing Islamic Banking in Russia. However, subjective norms and trust are not significant. Educational campaigns incorporating norms and Islamic values, along with developing a special regulatory framework to ensure Sharia compliance, are recommended. Future studies may explore additional variables to enhance understanding of Islamic Banking practices in Russia.

Fatwas play a pivotal role in Islamic jurisprudence, serving as legal instruments to ensure that financial practices align with Shariah principles. For Islamic financial institutions, timely and accurate fatwas are essential to maintain compliance, operational clarity, and stakeholder trust. However, the fatwa development process is often time-intensive. This study examines how artificial intelligence (AI) can be leveraged to enhance the efficiency and responsiveness of fatwa formulation. Using the Analytic Network Process (ANP), Shariah advisors and members of the Shariah Supervisory Board of Islamic Financial Institutions assessed the benefits, costs, opportunities, and risks associated with AI adoption. AI’s capacity for comprehensive data analysis is found to be the most weighted benefit. Key concerns include the cost of scientific verification, the risk of automating sacred decision-making, and the weakening of istinbath (legal reasoning) by scholars. To harness AI’s potential while preserving the integrity of Islamic jurisprudence, it is essential to have appropriate tools, training, and governance frameworks in place. AI has the potential not only to streamline the issuance of fatwas but also to transform the responsiveness and scalability of Shariah-compliant financial services. This study contributes to the literature on AI and Islamic jurisprudence by presenting an evidence-based framework for the responsible integration of AI in Shariah governance.

This study aims to analyze the factors influencing Millennials' and Generation Z’s intention to adopt family Takaful in Indonesia. Using a purposive sampling technique, data were collected through a questionnaire covering attitudes, subjective norms, behavioral control, religiosity, and digitalization. A total of 256 responses were analyzed using structural equation modeling (SEM) with a partial least squares (PLS) approach to test the proposed hypotheses. 

ABSTRACT - Indonesia has one of the largest potentials for cash waqf collection in the world due to its majority Muslim population and growing Islamic social finance sector. However, this potential remains largely unrealized, partly due to weak financial transparency and inconsistent reporting practices among waqf institutions. This study aims to assess the level of accountability practices among waqf institutions in Indonesia following the issuance of the Accounting Standard for Waqf (PSAK 412). Data were collected from 432 waqf institutions registered with the Indonesian Waqf Board (BWI), of which only nine institutions had published their 2023 financial statements. Using a content analysis based on PSAK 412 and an accountability index adapted from the Internet Financial Reporting (IFR) model, this study evaluates the extent of compliance and disclosure practices. The findings reveal that most institutions have not yet implemented PSAK 412 adequately. Only three institutions, namely Baitul Maal PLN, Dompet Dhuafa, and Yayasan Wakaf Produktif Pengelola Aset Islami Indonesia (PPAII), demonstrated moderate compliance under PSAK 412, with Baitul Maal PLN achieving the highest overall accountability score and a very high IFR index category. These results emphasize the need for stronger government supervision, socialization, and capacity-building initiatives through BWI to improve waqf accountability and transparency. This study contributes to mapping the post-PSAK 412 accountability landscape and provides a foundation for strengthening governance in Indonesia’s waqf sector.

Pendidikan di Indonesia masih menghadapi tantangan dalam meningkatkan mutu pembelajaran, khususnya pada aspek motivasi dan hasil belajar siswa. Salah satu inovasi yang potensial adalah penggunaan media komik, yang memiliki daya tarik visual dan naratif untuk menyederhanakan konsep kompleks agar lebih mudah dipahami. Penelitian ini bertujuan untuk menganalisis efektivitas media komik dalam meningkatkan motivasi dan hasil belajar siswa pada mata pelajaran Ekonomi Syariah di SMK Negeri 3 Depok. Metode penelitian yang digunakan adalah ex post facto dengan pendekatan kuantitatif. Data dikumpulkan melalui angket motivasi belajar dan tes hasil belajar, kemudian dianalisis menggunakan uji Wilcoxon dan regresi linier sederhana. Hasil penelitian menunjukkan adanya peningkatan signifikan motivasi belajar siswa (p < 0,05) dengan koefisien regresi sebesar 0,903, serta peningkatan signifikan hasil belajar siswa (p < 0,05) dengan koefisien regresi sebesar 0,926. Temuan ini menegaskan bahwa media komik tidak hanya berfungsi sebagai alat bantu visual, tetapi juga sebagai jembatan konseptual yang menghubungkan materi abstrak dengan pengalaman siswa. Dengan demikian, media komik dapat dijadikan strategi pembelajaran inovatif yang mendukung implementasi Kurikulum Merdeka, serta relevan dalam membentuk peserta didik yang aktif, kreatif, dan bermotivasi tinggi. 
 

This research aims to evaluate the efficiency of the National Zakat Agency (BAZNAS) at the provincial level in Indonesia. The study utilizes data from seven provincial BAZNAS offices that issued financial reports during the period of 2020-2022. Data Envelopment Analysis (DEA) with a production approach is adopted as a research method. The input variables include personnel costs, operational costs, and total assets, while the output variables encompass the costs of zakat collection and the costs of zakat distribution of zakat. The research findings highlight significant variations in efficiency levels among provinces. DKI Jakarta and DI Yogyakarta provinces stand out with the highest efficiency scores, while Bengkulu, and Sumatera Utara show lower efficiency. These findings are crucial as they indicate opportunities to enhance zakat management efficiency in several provinces, emphasizing the importance of efficient zakat management in poverty alleviation efforts. The implications of this research are highly relevant for policymakers and stakeholders in optimizing zakat collection and utilization. This research makes a unique contribution by identifying efficiency variations among provinces and offering recommendations for provinces with low efficiency to adopt best practices from more efficient provinces.

This research tries to explore how Green Accounting can be used as a learning tool to strengthen environmental literacy in high school Economics lessons. This research uses a qualitative approach with a case study design. The research was conducted in a senior high school (SMA Negeri 2 Tanggul, Jember Regency) that has started to integrate environmental issues into the teaching-learning process. Data were collected through interviews with teachers, direct observation in the classroom, and analysis of learning documents such as lesson plans and student assignments. The results showed that when students learn accounting not only from the financial side, but also consider the social and environmental impacts of economic activities, they become more concerned and critical of sustainability issues. Teachers utilize projectbased and contextual learning approaches so that students can relate theory to real problems around them, such as environmental pollution or waste management. This process helps students see that accounting is not just about numbers, but can also be a way to take care of the earth. This finding shows that economic education that promotes sustainability is not only possible in schools, but also very important to form a young generation that cares and is responsible for the future of their environment. 

This study aims to integrate the Maqasid Shariahof Islamic law with consumer behavior theory, employing the reconstruction theory approach. This study was mix method whichintegrates the qualitative method and operationalisation variables were employed. This study has successfully collected 123 respondents and using a simple additive weighting (SAW) which based on based on a simple addition of scores that represent the goal achievement under each criterion, multiplied by the particular weights. The findings underscore the complexity of consumer behavior and highlight the multifaceted factors that influence decision-making. These factors go beyond basic economic considerations, incorporating elements such as religiosity, knowledge, and societal norms.The research enriches this theoretical framework through empirical analysis, utilizing a qualitative methodology to operationalize variables and employ a simple additive weighting technique to assess the preliminary results. The study ranks respondents based on their application of consumer behavior principles aligned with the Maqasid Shariah, making it one of the first to explore the intersection of consumer behavior theory and the reconstruction of Maqasid Shariah.

This study aims to investigate whether renewable energy consumption has an impact on
income inequality in OIC countries. This study also wants to prove whether the Kuznets curve
hypothesis applies in OIC countries. This analysis uses annual data from 1999 to 2020 in 20 OIC
member countries and the PMG ARDL method in analyzing data with the help of Eviews 13. The
results of the study show that in the long run, renewable energy consumption has a significant
positive relationship with income inequality. This finding is different from previous studies which
stated that renewable energy consumption has a negative relationship with income inequality.
Because the results show a positive relationship between GDP growth and income inequality and
a negative relationship between squared GDP growth and income inequality, it is proven that the
Kuznets curve applies in OIC countries. This study also uses control variables, namely carbon
emissions and zakat levels. Carbon emissions have a significant positive relationship with income
inequality. The zakat level also has a positive relationship with income inequality with a
significance level of 1%.

Zakat serves as a critical instrument of Islamic fiscal policy, with the potential to significantly contribute to poverty alleviation, sustainable development, and social security. Despite its central role in Islamic economic thought, zakat collection in Indonesia remains far below its estimated potential. While previous studies have attributed this shortfall to institutional, legal, and sociological factors, limited attention has been paid to the role of macroeconomic variables in influencing zakat collection. This study aims to empirically examine the relationship between key macroeconomic indicators, GDP growth, inflation, and real effective exchange rate (REER), and zakat collection in Indonesia from 1994 to 2024. Using the Autoregressive Distributed Lag (ARDL) approach, this study finds no significant long-run relationship between zakat collection and the selected macroeconomic indicators. However, short-run dynamics reveal a marginal adjustment process, indicating a slow and weak responsiveness of zakat collection to macroeconomic fluctuations. These findings suggest that, unlike tax revenue, zakat collection is less influenced by economic performance and more dependent on institutional trust, regulatory clarity, and the governance structure of zakat institutions. The study concludes that enhancing zakat collection in Indonesia requires not only macroeconomic stability but also deep structural and administrative reforms. This includes improving institutional governance and strengthening legal frameworks. Theoretically, the research contributes to the field of Islamic political economy by highlighting the limited applicability of conventional macroeconomic models to explain zakat behavior. It calls for a more integrated framework that incorporates both economic and religious-social dimensions in understanding and optimizing zakat collection.

This study aims to determine the influence of ease of use, consumer confidence, and
reviews on repurchase interest on the Shopee platform among Generation Z in the Jabodetabek
area. Titled "The Influence of Ease of Use, Consumer Confidence, and Reviews on Repurchase
Interest on the Shopee Platform: A Case Study on Gen Z in Jabodetabek," this research employs a
causal quantitative approach using the SEM-PLS analysis technique. The sampling method used
is purposive sampling, with data collected through an online questionnaire distributed via Google
Forms to 150 active Shopee users from Gen Z. The findings of this study are expected to provide
insights into the factors influencing repurchase decisions in e-commerce, particularly among
young consumers.

Introduction
Cash waqf is getting popular due to its potential contribution to support socio-economic initiatives as well as its flexibility for donors to participate. Despite this, criticisms surrounding cash waqf are also increasing as the sector continues to expand, which might adversely affect sentiment among future donors.
Objectives
This study aims to analyze sentiments and perceptions towards cash waqf and subsequently identify specific factors affecting public perceptions toward cash waqf.
Method
A total of 242 Scopus-indexed scholarly publications related to cash waqf (1979–2025) were analyzed using the sentiment analysis model: the lexicon-based tool SentiStrength. Sentiment distribution, consistency, and model performance were compared to provide a comprehensive interpretation.
Results
The findings indicate that neutral sentiment is the highest, with a percentage of 46%, followed by positive sentiment at 34% and negative sentiment at 20%. The positive sentiments include the permissibility of cash waqf from the Islamic perspective by Imam Zufar, the potential of cash waqf to enhance the productivity of immovable waqf assets, an innovative instrument for socio-economic development, the significant role of cash waqf in economic development, and the flexible use of cash waqf to support business ecosystems in diverse sectors. On the other hand, several negative sentiments towards cash waqf cover debates about the impermanence of money as an object of waqf, suboptimal performance of trustees (nazir), relatively low societal awareness and literacy, a mismatch between its potential and the realization, the utilization of cash waqf mostly for religious and social activities (not in productive sectors that may generate income), lack of standardized reporting for cash waqf management, and lack of transparency in reporting to the public.
Implications
The findings urge policymakers to tackle the negative sentiments by improving governance, enhancing public awareness, strengthening institutional management of cash waqf, and addressing transparency issues. By addressing these issues, growth of the waqf sector can be further enhanced and accelerated due to increased public trust and participation in cash waqf.
Originality/Novelty
This study offers a novel contribution to Islamic social finance research by applying sentiment analysis to a corpus of 242 Scopus-indexed academic articles focused on cash waqf. While previous studies have extensively explored the legal, operational, and financial dimensions of cash waqf, limited attention has been given to how this topic is framed and evaluated in scholarly discourse. By employing SentiStrength, a lexicon-based sentiment classification tool, this research identifies underlying positive and negative sentiment patterns within academic narratives, thereby uncovering dominant perceptions and concerns around cash waqf implementation.