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.

Abstract

This research study examines the impact of Artificial Intelligence (AI) on enhancing the security of Islamic banking accounting systems in Indonesia. Specifically, it focuses on AI's ability to accurately and efficiently detect fraud. The research used path analysis to investigate how AI's fraud detection capabilities affect accounting system security. The study involved IT professionals, auditors, and risk management staff in Islamic banking as respondents. A detailed questionnaire was developed to measure AI's role, revealing positive and significant effects on accounting system security. These effects were observed both directly and indirectly through fraud detection accuracy and efficiency. Interestingly, the study found that AI has a greater direct impact on security than its mediated effect, indicating that while AI improves fraud detection, its full potential in bolstering accounting system security has yet to be fully realized. The findings offer practical insights for Islamic banks, regulators, and stakeholders to implement and evaluate AI technology for fraud detection.

This study aims to determine how much influence the variables of product quality, price
perception, and brand image have on buying interest in Hanasui skincare serum. Using a
quantitative approach with Multiple Linear Regression analysis techniques. Sampling using
purposive sampling by distributing questionnaires online via Google Form to 100 students in
Bogor district who use / are interested in buying Hanasui skincare serum. The findings of this
study provide the results that (1) the product quality variable has a positive and significant effect
on buying interest in Hanasui skincare serum for students in Bogor district. (2) the price
perception variable has a positive and significant effect on buying interest in Hanasui skincare
serum for students in Bogor district. (3) brand image variables have a negative and insignificant
effect on buying interest in Hanasui skincare serum among students in Bogor district. Each
variable simultaneously has a significant positive effect on buying interest in Hanasui skincare
serum among students in Bogor district.

This study aims to examine the influence of social environment, income expectations,
and work flexibility on the interest of the Jabodetabek community in pursuing a career as affiliate
marketers. This research employs a descriptive quantitative approach. Additionally, purposive
sampling is utilized for the sampling process, with criteria targeting individuals aged at least 15
years in the Jabodetabek area who are currently involved in or have an interest in becoming
affiliate marketers. Data were successfully collected from 387 respondents and analyzed using
multiple linear regression analysis with the assistance of IBM SPSS 22 software. The findings
indicate that the social environment variable has a positive and significant effect on the interest
of the Jabodetabek community in becoming affiliate marketers. Similarly, the income expectation
variable positively and significantly influences their interest, as does the work flexibility variable.
Furthermore, the study demonstrates that the social environment, income expectations, and
work flexibility collectively have a positive and significant impact on the interest of the
Jabodetabek community in pursuing affiliate marketing. This study carries important practical
implications for businesses, digital platforms, and affiliate marketing programs. Companies can
leverage social influence by fostering supportive communities, promoting success stories, and
encouraging peer recommendations to attract new affiliates.

Pencemaran lingkungan akibat limbah, termasuk styrofoam yang tidak dapat terurai secara hayati dan berbahaya, merupakan perhatian global. Di Indonesia, produksi styrofoam yang tinggi memperburuk masalah ini, mengancam lingkungan dan kesehatan. Penelitian ini bertujuan untuk menganalisis implementasi ekopedagogi melalui pengenalan produk kemasan ramah lingkungan Ecoplease untuk meningkatkan pemahaman santri kelas 11 di Pondok Pesantren Baiturrahman mengenai bahaya styrofoam. Metode penelitian yang digunakan adalah analisis komparatif dengan uji t sampel berpasangan terhadap 34 santri. Data dikumpulkan melalui kuesioner pre-test dan post -test sebelum dan sesudah sosialisasi produk Ecoplease. Hasil uji t menunjukkan perbedaan yang signifikan (p=0,000 < 0,05) dalam tingkat pemahaman santri setelah intervensi, dengan skor rata-rata pemahaman meningkat dari 39,12 menjadi 66,56. Disimpulkan bahwa implementasi ekopedagogi melalui pengenalan alternatif produk berkelanjutan seperti Ecoplease efektif dalam meningkatkan pemahaman siswa mengenai bahaya styrofoam konvensional. Penelitian ini menggarisbawahi pentingnya mengintegrasikan ekopedagogi dalam pendidikan untuk menumbuhkan kesadaran lingkungan.

The realization of cash waqf is currently still very limited. Waqf literacy is still very minimal, especially for millennials. The millennial generation is a generation that is very close to technology, judging from the daily life of millennials, it is very closely related to activities carried out with technology. Factors that affect the online cash waqf generally previous researchers limited only to a few factors such as some discussed only limited to Social Influence (SI), and Religiosity or factors of Knowledge, Belief, Religiosity, Attitude, Subjective Norms and Perceived Behavioral Control (PBC ). This study aims to analyze the influence of perceived usefulness, perceived ease of use, religiosity, trust, social influence, information, attitude, subjective norm, perceived behavioral control, and waqf literacy on the intentions or desires of millennials to do online cash waqf. The data analysis method in this study uses the Structural Equation Model – Partial Least Squares (SEM-PLS). The research sample used in this study was the millennial generation who were born in the period from 1981 to 1996. The data used in this study was through field research, in this case data collection was carried out by distributing questionnaires that were distributed through online media (google form) to the millennial generation. The first result in this study is that perceived usefulness, religiosity, trust, social influence, information, attitude, perceived behavioral control greatly influence the millennial generation in making money online. While waqaf literacy, Perceived Ease of Use and Subjective Norm do not greatly affect millennials in online cash waqf.

This study examines the factors influencing the purchase intention of halal-labeled cosmetics among Gen Z and explores the moderating role of demographic variables. Using a quantitative approach and a case study design, data were collected from Gen Z consumers in Java through an online questionnaire and analyzed using the Structural Equation Modeling (SEM) method with SmartPLS 4.0. The findings indicate that religiosity and attitude have a significant and positive impact on purchase intention, while knowledge does not have a significant effect. Gender was found to moderate the relationship between religiosity and purchase intention, with religiosity having a stronger influence on women than on men. These results suggest that marketing strategies should emphasize religiosity and foster a positive attitude toward halal cosmetics, with a stronger focus on female consumers. Future research should expand the sample beyond Java and incorporate qualitative methods to explore additional factors influencing Gen Z's purchase intention of halal cosmetics.

This study aims to determine the effectiveness of the internship program in developing student competencies based on the achievement of the profile of graduates of the Faculty of Tarbiyah, Tazkia University. The internship program is a means of experiential learning that supports students in applying knowledge directly in the world of education. This research uses a descriptive quantitative approach with data collection techniques through questionnaires. Data analysis was carried out by testing validity, reliability, classical assumptions, simple linear regression, coefficient of determination, and t test. The results showed that the internship program had a significant effect on student competence. The significance value of 0.000 <0.05 indicates a significant relationship between the internship program and student competence. The coefficient of determination (R Square) of 0.848 means that 84.8% of variations in student competence can be explained by the internship program. Thus, the internship program is considered effective in developing student competencies, especially in pedagogical, professional, personality, and social aspects. This program can be an important strategy in supporting graduate learning outcomes in accordance with national standards of higher education. 

Purpose - This study examines the influence of social media marketing and green knowledge sharing on climate change awareness among university students in Indonesia and Turkey. These digital initiatives are framed as a contemporary form of da'wah bil hal, where Islamic values of environmental stewardship are promoted through action-based communication and active engagement on social media platforms.

Method - A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from 327 students through purposive sampling.

Result  -  The findings reveal that social media marketing significantly impacts green knowledge sharing (β = 0.279, p = 0.016) and climate awareness (β = 0.305, p = 0.012), with green knowledge sharing mediating the relationship (β = 0.112, p = 0.038). However, climate awareness alone does not significantly lead to pro-environmental behavior.

Implication – The study highlights that empowering students through social media campaigns can be an effective strategy for environmental da'wah, integrating Islamic values into climate action.

Originality/Value - This study is one of the first cross-cultural investigations linking social media-driven environmental communication with Islamic da'wah practices between Indonesia and Turkey. It highlights cultural variations in environmental awareness and communication style, where Indonesian students show higher collectivist-driven engagement in green campaigns. In contrast, Turkish students tend to approach environmental messaging more individually. These contrasts enrich understanding of how Islamic da'wah bil hal can be contextualized across different cultural and educational settings.

This research describes the analysis of performance measurement in Islamic Rural Bank Al Salaam based on orientation to benefit all stakeholders and shareholders. This study specifically measures aspects of the methodology for implementing performance measurement that are still limited. 

The development of Wakaf Deposits in Indonesia holds significant potential in strengthening Islamic finance and maximizing waqf fund utilization. However, challenges related to regulatory alignment, risk management, transparency, and operational standardization hinder its effective implementation across Islamic Financial Institutions. This study aims to develop a prototype and Standard Operating Procedure (SOP) for Waqf Deposit products in Islamic Financial Institutions, with an emphasis on Islamic Banks, Islamic Cooperatives, and Islamic Fintech. This Waqf Deposit product is designed to support the optimal potential of waqf through an innovation-based and collaborative approach. This study targets the study of Islamic law and positive law related to waqf, the development of a BMC (Business Model Canvas)-based business model, the design of operational stages, and cost and benefit analysis. In addition, risk and prevention analysis is carried out in accordance with sharia principles and OJK (Financial Services Authority) regulations, including the preparation of RAC (Risk Acceptance Criteria) and waqf audit guidelines. The results of this study are expected to provide practical guidance for Islamic Financial Institutions in implementing Waqf Deposit products, as well as stimulating synergy between the banking, cooperative, and fintech sectors in supporting community empowerment and the development and improvement of the halal industry. This study contributes to the Islamic finance sector by proposing a sustainable business model, operational workflow, risk mitigation strategies, and a waqf audit framework based on Waqf Core Principles to enhance transparency and accountability. The implications of this research extend to policymakers, financial regulators, and Islamic Financial Institutions, offering a comprehensive technical guideline for the systematic implementation of Wakaf Deposits. 

The recognition of the need to tackle sustainability concerns has grown in recent years, leading to increased worldwide attention on the Sustainable Development Goals (SDGs). The objective of this study is to examine the function of Zakat and Waqf as described in the literature on Islamic economics and finance. Google Scholar indexed articles on these themes were chosen for comprehensive coverage, including those written in Bahasa Indonesia. A total of 527 English articles and 174 Bahasa articles were chosen by employing appropriate keywords. In order to organize the debate and address the research topic, bibliometric and content analyses were performed. The results were then divided based on the language of the articles, Bahasa Indonesia and English, in order to discover any potential variations. The Harzing Publish or Perish software was utilized for data gathering, VosViewer was employed for bibliometric analysis, and Atlas.ti was utilized to facilitate content analysis. The bibliometric analysis revealed that Zakat and Waqf significantly influence the literature related to sustainability issues in Islamic economics. The content study demonstrated that Zakat and Waqf, which are firmly established in Islamic principles, make a distinctive contribution to sustainability by fostering social justice and conscientious resource utilization, aligning with the ideals of the Sustainable Development Goals.