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.

This study was aimed at analyzing the effect of Sale promotion, website quality, and positive emotion on impulsive buying among Shopee application users. The population in this study were users of the shopee application in Bogor. The purposive sampling technique was used in this study with a total of 150 respondents. The obtained data ware analyzed using the multiple linear regression analysis technique through SPSS software. This study evidenced that 1). Sales promotion negatively affects impulse buying. 2). Website quality positively affects impulse buying. 3). positive emotion positively affects impulse buying. 4). Sales promotion, website quality and positive emotion have a simultaneously affect on impulsive buying on Shopee application users.

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.

In Indonesia there is still a big opportunity to develop the sharia industry in Indonesia, especially sharia life insurance. This is based on the penetration rate of life insurance in Indonesia in 2018 only reaching 1.3%, which shows a decrease from the previous year which was 1.4%. Therefore a strategy is needed to increase the penetration of sharia insurance through research on the factors that influence a person's interest in participating in sharia life insurance. This study aims to examine the effect of financial literacy, Islamic life insurance knowledge, Islamic financial planning, and financial behavior on interest in participating in Islamic life insurance. This research is a quantitative research. Primary data was obtained through a survey that obtained 140 respondents aged over 17 years and domiciled in the city of Bogor. The analysis uses the Partial Least Square Structural Equation Modeling (PLS-SEM) method with SmartPLS software. The results of this study indicate that the variable knowledge of sharia life insurance and sharia financial planning has a significant effect on interest in participating in sharia life insurance. On the other hand, the variables of financial literacy and financial behavior do not significantly influence interest in participating in sharia life insurance.

Islamic education is an educational system that focuses on teaching Islamic values, and religious teachings, as well as spiritual and moral development in the context of learning. Islamic education has a key role in forming Muslim individuals who understand, practice, and spread the values of the Islamic religion in everyday life and contribute to the development of a civilized and harmonious society. This research aims to present an overview of research developments in the field of Islamic education in Indonesia using the VOSviewer application. The data analyzed were 500 research publications on Islamic education indexed by Dimensions. Bibliometric analysis methods are used to collect data from related articles published within a certain period. The study indicates that research related to Islamic education in Indonesia has experienced an increase during the period from 1965 to 2023, with an annual growth rate of 3.86%. This signifies significant interest in this topic. Ismail Suardi Wekke has been identified as the most influential researcher with 7 published articles. Among the core journals, the Journal of Islamic Education stands out by publishing 20 documents related to the research theme. Keyword network analysis has yielded several research streams, including education on anti-corruption leadership, improvement of digital literacy in elementary schools, entrepreneurship and economics education in Islamic boarding schools, and enhancement of Sharia financial literacy in schools. The study also provides a number of potential research agendas for the future concerning Islamic education in Indonesia.

Fashion leather includes garments made from animal skins and is used extensively in the manufacture of various items, including jackets, shoes, bags, and accessories. This popularity is due to the high aesthetic value and durability of leather fashion products. This study aims to investigate the influence of knowledge, attitude and religiosity on the purchase intention of leather fashion products. Using a quantitative approach, data was primarily collected through questionnaires distributed among the residents of Bogor. The analysis was conducted using the Partial Least Square (PLS) method with the assistance of SmartPLS 3.0. The results show that knowledge,attitude, and religiosity have a significant influence on the purchase intention of leather fashion products in the city of Bogor. What sets this study apart from others is its unique approach to understanding consumer behavior in choosing leather fashion products in Bogor. While previous studies have mainly focused on variables such as price and product quality, this study introduces the variables of knowledge, attitude, and religiosity to measure the level of purchase interest.

his research investigates the influence of Sharia financial literacy, religiosity, and inflation on the purchase intention of Cash Waqf Linked Sukuk (CWLS) among Generation Z in Bogor City. Using a questionnaire and Structural Equation Modeling -Partial Least Square analysis, primary data were collected from 263respondents. The results show that Sharia financial literacy and religiosity have a significant positive influence on the purchase intention of CWLS, while inflation also has a significant effect. This indicates the importance of understanding Sharia finance and levels of religiosity in enhancing the purchase intention of CWLS among Generation Z. These findings underscore the need for Sharia financial education and better religious understanding to support the growth of investments in Sharia financial instruments in the future