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. 

This study aims to analyze the influence of perceived ease of use, transaction speed, and transaction security on consumer satisfaction in using QRIS as a payment method in the Bogor City MSME sector. The research method used was a quantitative approach with data collection techniques through the distribution of questionnaires to 215 respondents who were selected using purposive sampling techniques. The data was analyzed using the SmartPLS Structural Equation Modeling (SEM) method. The results of the study show that ease of use and transaction security have a positive and significant effect on consumer satisfaction. Meanwhile, the relatively low transaction speed has a negative impact on consumer satisfaction. Transaction security is the most dominant variable in influencing consumer satisfaction. These findings indicate the importance of improving security, convenience, and speed in the QRIS digital payment system to support wider adoption among MSMEs. This research is expected to be a reference for the development of strategies to improve digital payment system services in Indonesia
 

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.

This study critically examines the dynamics of legitimacy in the development of the Indonesian halal industry through an Islamic political economy approach. This article presents a multidimensional analysis of the intersection between political power and Islamic values by integrating Neo-Institutional Sociology Theory (emphasizing the role of norms and institutional legitimacy) with the classical views of Ibn Khaldun (governance, justice, wealth, and sharia law). The findings indicate a shift in halal sector governance from fulfilling sharia-based economic justice to political interests and power consolidation that have created inequality between sub-sectors influenced by selective regulation, political intervention, and instrumentalization of Islamic norms. Three conceptual frameworks are offered: (1) Islamic Political Economy in the Halal Industry; (2) The Urgency of Re-Islamizing Halal Governance; and (3) State Politics in the Formation of Islamic Economic Institutions. All three are synthesized in the Islamic Political Economy Model as a critical analytical tool to evaluate the dynamics of power and institutional legitimacy in the halal economy.

This paper aims to explore how neoliberal ideology is rooted in Indonesian infrastructural powers through the process of international financial reporting standardisation and the forces that divert Islamic Financial Institutions (IFIs) in Indonesia from fulfilling their religious and socio-economic objectives of transparency, justice and accountability, to their stakeholders. This paper, taking a critical perspective, interviewed key actors involved in standard setting in Indonesia to gain insights on their perceptions and experience on the opportunities and challenges from the decision to adopt International Financial Reporting Standards (IFRS) and the impact on sharīʿah standard setting for IFIs in the country. The analysis is informed by the logic of neoliberalism in supporting the IFRS project and suppressing any form of local resistance. The neoliberalism agenda to capture the potential rise of an alternative competing local standards for IFIs was successful through external cohesive powers aided by political and professional elites in ensuring organisations in the country mimic their capitalist counterparts.

This study investigates the impact of non-halal income and interest-based debt on the value of sharia-compliant issuers in Indonesia’s energy sector—a capital-intensive industry where the use of debt is often inevitable. Prior research has explored the influence of capital structure and Sharia compliance broadly, but studies focusing specifically on the interaction of non-halal income and interest-based debt within the energy sector remain limited. Addressing this gap, the study employs a panel data approach covering 15 energy companies listed on the Indonesia Sharia Stock Index (ISSI) over the period 2018–2022. The Price to Book Value (PBV) ratio is used as a proxy for firm value. The results reveal that non-halal income (PNH) does not significantly affect PBV (p = 0.4684), indicating minimal influence on firm value. However, interest-based debt (UBB) negatively affects PBV at a 10% significance level, suggesting that higher UBB reduces firm value. Moreover, the interaction between PNH and UBB shows a significant negative effect on PBV, implying that a high combination of both variables further decreases firm value. In contrast, Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS) have significant positive effects on PBV. These findings highlight the need for greater financial discipline and Sharia compliance among energy sector issuers to maintain investor confidence and firm value.

This study aims to determine the extent to which product quality, price, promotion, and service quality significantly influence customer satisfaction at Es Teh Indonesia in Bogor. A total of 430 respondents participated in this study, with questionnaires distributed using a non-probability sampling technique in a descriptive quantitative research design. Data were analyzed using SPSS 29 software, applying multiple linear regression with an error value of α= 0.05. The results indicate that (1) customer satisfaction is positively and significantly influenced by product quality,(2) price significantly and favorably affects customer satisfaction,(3) promotion significantly and positively impacts customer satisfaction, and (4) service quality also has a positive and significant impact on customer satisfaction. Furthermore, the study finds that product quality, price, promotion, and service quality collectively have a positive and significant influence on customer satisfaction at Es Teh Indonesia in Bogor. These findings underscore the importance of each marketing element in fostering customer loyalty and satisfaction. The research has significant implications for Es Teh Indonesia’s strategy to enhance its product offerings, improve service quality, and design effective promotional campaigns. These results can guide the company's marketing practices to achieve a competitive advantage in the local beverage market.

Islamic Microfinance Institutions (IMFIs) play a crucial role in delivering financial services toMicro, Small, and Medium Enterprises (MSMEs),thereby advancing financial inclusion and fostering economic empowerment. Despite their significance, IMFIs frequently encounter major constraints, particularly limited access to capital. In contrast, technological advancements have introduced innovative and efficient financing alternatives, most notably in the form of financial technology (fintech). This study investigates the potential for collaboration between IMFIs andfintech, with a particular emphasis oncrowdfunding as a financing mechanism. It seeks to identify the benefitsand opportunities, alongside the costs and risks, associated with the implementation of fintech-based crowdfunding as an alternative financing source for IMFIs. Adopting a critical review research paradigm and a mixed-method epistemological approach, the study employs two key methodologies: (1) the development of a typology outlining the benefits, opportunities, costs, and risks of collaboration;and (2) the application of the Analytic Network Process (ANP), using the typology asthe foundation for model construction. Findings indicate that experts generally perceive the benefits and opportunities of such collaboration to outweigh the associated costs and risks. Notable advantages include enhanced access to capital and the cultivation of a more robust investment culture within IMFIs. On the other hand, key concerns include infrastructural limitations and the potential for capital loss. To mitigate these risks and maximize collaborative benefits, the study highlights the importance of strengthening institutional management across both IMFIs and fintech platforms

This study aims to analyze the role of compliance mediation in influence of human resource (HR) quality and supervision on accountability of waqf institutions registered with the Indonesian Waqf Board (BWI). This study provides insight into how these factors interact to improve institutional accountability, which is an important element in maintaining public trust in waqf management. This study uses a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. Data were collected through a survey of 164 respondents consisting of stakeholders and practitioners at the Waqf Nadzir Institution. This model evaluates the direct and mediation relationships between variables. The results of the study indicate that the quality of human resources does not have a significant direct effect on the accountability of waqf institutions or on compliance. In contrast, supervision has a positive and significant effect on compliance and accountability. Compliance is proven to only mediate the relationship between supervision and accountability, but cannot mediate the relationship between the quality of human resources and accountability. This finding emphasizes the importance of effective supervision in improving institutional compliance and accountability. The quality of human resources in waqf institutions needs to be considered to improve the accountability of waqf institutions. The novelty of this study is to develop a theory of legitimacy in terms of the need for supervision in improving the accountability of waqf institutions

This study, conducted with a quantitative research approach, aimed to examine the
factors influencing Islamic financial literacy and financial behavior, and their subsequent
impact on financial resilience among young couples post-COVID-19. Employing Structural
Equation Model-Partial Least Squares (SEM-PLS), the research analyzed data collected
through questionnaires from a total of 250 respondents. The findings suggested Islamic
Financial Literacy has both positive effects on Financial Resilience. and Islamic Financial
Behavior. Interestingly, Risk Tolerance Level has a negative effect on Islamic Financial
Behavior. In addition, Financial Behavior has a positive effect on Financial Resilience.

Investigate the significant development of halal industry and the urgent need for countries with Muslim minorities to adopt sharia accounting practices. The focus was on Thailand which was used as a representative of Muslim minority countries. Moreover, the method applied was a Systematic Literature Review using the PRISMA framework. This was achieved by retrieving and filtering different literature from Google Scholar based on certain inclusion or exclusion criteria followed by the conduct of a quality assurance test. The results showed that Thailand successfully dominated halal industry but Sharia accounting practices were rarely adopted. This gap has certain challenges and opportunities related to the integration of Sharia principles into halal industry. The observations were expected to provide a comprehensive analysis of the role of halal industry in advancing the adoption of Sharia accounting in Muslim minority countries.