This research aims to evaluate the comparative efficiency of the Takaful industry in Southeast Asia, specifically in Indonesia and Malaysia, highlighting the sector's performance and operational benchmarks. Utilizing Data Envelopment Analysis (DEA), this research measures the efficiency of various Islamic insurance companies in 2019-2023 by comparing input variables such as Total Assets and Operating Expenses to output variables such as Revenue and Profit (Loss). The selection of input and output variables is adjusted to the intermediation efficiency approach used in the study. The results reveal that the efficiency trend in Islamic insurance companies in Indonesia and Malaysia tends to fluctuate. Besides, there is no Islamic Insurance company in Indonesia and Malaysia has achieved the maximum average efficiency score (1.00) during 2019-2023. PT Asuransi Sonwelis Takaful (0.93) reached the highest average efficiency score (0.93) among Islamic insurance companies in Indonesia. Meanwhile, Etiqa General Takaful Berhad was the Islamic insurance company in Malaysia that achieved the highest average efficiency score (0.99). This study also found that the efficiency level of Islamic insurance Companies in Malaysia tend to be higher than that of Islamic insurance companies in Indonesia. To achieve maximum efficiency level, Islamic insurance companies in Indonesia and Malaysia can improve their performance by concerning to the Revenue and Profit as the input variables, which are the largest sources of inefficiency inIslamic Insurance companies in Indonesia and Malaysia respectively. Islamic insurance companies in Indonesia and Malaysia should focus on improving efficiency through regular performance evaluations and product innovation to enhance financial inclusiveness and expand their reach. Regulators and academics are encouraged to support this effort by monitoring industry performance, addressing operational challenges, and conducting further research to provide comprehensive insights into the efficiency of Islamic insurance companies.

This study aims as a first step in determining the financial health of the company using the Early Warning System (EWS) financial ratios

In the aftermath of World War II, business values proliferated throughout
the West and Japanese cultures. Notably, the latter emphasizes
collectivity, loyalty, and family-centeredness in the workplace, whereas
the former tends to prioritize output. However, these cultures have failed
to incorporate religious values into their philosophical foundations and
practices.

Islamic Securities Crowdfunding (ISCF) is a crowdfunding method for
MSMEs or start-ups, where investors obtain ownership in the form of
securities based on Islamic principles. With the large amount of funds
collected, it is necessary to increase data security and data transactions;
however, the system implemented by the platform is still centralized so
that cybercrimes can occur that threaten personal data or funds. This
chapter analyses the potential of implementing a blockchain system on a
securities platform for Islamic crowdfunding

This study aims to elaborate on the application of indicators of five lower-order constructs of maqāṣid sharī‘ah in measuring the satisfaction of Islamic cooperative members

Singapore stands out among ASEAN countries for its notable accomplishments in sustainable finance. Singapore is the sole ASEAN country featured in the top 15 rankings of the thirteenth edition of the Global Green Finance Index. Therefore This study aims to find the determining factors for Singapore's success in the implementation of sustainable finance. This research uses qualitative methods and literature review approaches. Upon examining the reports and official websites from the Financial Services Authority (OJK) (Indonesia) and the Monetary Authority of Singapore (MAS) (Singapore), it is evident that Singapore has implemented similar initiatives as Indonesia in addressing its three key issues; lack of knowledge and involvement in the financial sector, standardization of green categorization, and support and collaboration for business opportunities. Both countries have implemented national campaigns, published green taxonomies, and fostered public-private partnership to address these issues. In this study, a new finding was revealed in terms of culture financial understanding. Singapore lacks particular rules pertaining to the promotion of financial literacy. However, Singapore boasts a far greater financial literacy rate compared to other ASEAN countries. The high level of financial literacy certainly has positive influences on the implementation of sustainable finance.

Introduction: Community productivity is critical in maintainingquality of life to avoid disasters. The use of digital technology in the economic aspect has also provided opportunities for people far from the market to earn income to meet their living needs.Objective: This quantitative study aimed to explore the impact of halal labeling, price, and product quality on consumer loyalty toward Indonesian skincare products among Muslim consumers in the Jabodetabek area. Specifically, it examines the mediating role of perceived value in these relationships.Method: Primary data were collected through a questionnaire distributed to 115 Muslim respondents who used Indonesian skincare products from Jabodetabek. The study employed random sampling was used for the participant selection. For data analysis, Structural Equation Modeling (SEM) using Partial Least Squares (PLS) was used to assess both the direct and indirect effects of the variables.Result: This finding revealed that labeling and price do not directly affect consumer loyalty. At the same time,product quality and perceived value do, with the latter being positively influenced by price and product quality. The study also concludes that perceived value is a crucialdriver of consumer loyalty, emphasizing that companies should focus on enhancing product quality and perceived value to strengthen consumer loyalty while recognizing that halal labeling, although important in principle, does not directly impactconsumer loyalty or perceived value. Implication:The findings suggest thatproduct quality and perceived value are critical drivers of consumer loyalty for skincare products targeting Muslim consumers in Jabodetabeky. Halal labeling, while necessaryin principle, does not directly influence loyalty or perceived value. Companies should prioritize enhancing product quality and delivering perceived value to strengthen consumer loyaltywhileconsidering competitive pricing strategies that enhance perceived value
 

Halal logistics and halal supply chain management play essential role in the halal assurance system. Southeast Asia consist of some muslim majority populated countries, and countries with significant number of muslim consumers. The emerging concern towards halal logistics is a certainty after the rising concern worldwide towards halal industry and halal certification system. Southeast Asia is also a home of a country which has announced the mandatory halal certification. The discussion which spans from theoretical perspectives into empirical implementation of policies related to halal logistics in this region may give insight into how halal assurance should be prepared and executed. Articles in this book written with similar conclusions stating that halal is not merely conceptual religious obligations, but also needs technical implementation which will need comphrehensive frameworks. These frameworks consists of inter-related elements which are essential for the optimum system operation. The studies also elaborate opportunities and room for improvements in this halal logistics sector, in order to maintain the optimum total halal assurance implementation.

The purpose of this reseach is to find out whether people, processes, and physical evidence have an effect on customer loyalty through customer satisfaction as mediating variable. This research uses descriptive quantitative method. The population of this research is the customers of Puncak Mas Boutique Syariah Hotel West Java. The sampling technique used was non-probability sampling, with the Convenience Sampling method and distributing questionnaires directly to 100 respondents. To analyze the data, Partial Least Squares – Structural Equation Modeling (PLS-SEM) analysis was used using the SmartPLS 3 application. This study found that the process and physical evidence directly affect customer satisfaction and indirectly affect customer loyalty through customer satisfaction. However, the people variable did not affect both customer satisfaction and loyalty.

The establishment of halal-labeled restaurants that offer a diverse range of food and beverages is in line with the growing awareness of halal certification. However, the importance of halal certification was not fully known by the public. This study aimed to investigate the potential influence of knowledge, attitude, and religiosity on consumers' purchase interest in halal restaurants in West Java. In addition, certain eateries emphasize the natural and cultural aspects of the region. The varied traditional cuisine, business centers,and the presence of Muslim communities make West Java an attractive destination for those seeking a religiously oriented and convenient dining experience. This study used primary data collected from 100 respondents through a questionnaire distributed via Google Forms. The study utilized purposive sampling, a type of non-probability sampling, and employed multiple linear regression analysis using SPSS version 29for data analysis, the study was conducted in 3stages, namely t-test, f-test, and coefficient of determination test. The findings indicate that attitude and religiosity factors influence consumer purchase intention at the halal restaurant. Conversely, knowledge was not proven to significantly affectpublic purchase intention at the halal restaurant in this study. This research has significant implications for halal restaurant owners. Halal restaurant owners in West Java can better understand the needs and preferences of Muslim consumers, strengthen their market position, and promote the growth of the halalindustry in the region.

Currently, the world is experiencing rapid changes with the advent of the Fourth
Industrial Revolution. Digital technology is rapidly developing worldwide, including in Indonesia.
Technological advancements have permeated all human activities, including the business world,
through innovations in electronic commerce, commonly known as e-commerce. This research
uses descriptive quantitative research methods and approaches. The study employs Partial Least
Squares-SEM as a tool to analyze data obtained from distributed questionnaires. Data was
collected through random sampling distribution of questionnaires to respondents, specifically
students in Bogor who have shopped on e-commerce platforms. The results of this study indicate
that the variable of digital capability has a positive and significant effect on purchase intention,
as evidenced by an Original Sample value of 0.152 and a P-value of 0.027 < 0.05. Additionally, the
quality of electronic services has a positive and significant effect on purchase intention, as seen
from an Original Sample value of 0.640 and a P-value of 0.000 < 0.05.

The rise of globalization and the increasing dominance of information technology have
transformed the paradigm for business success. Infrastructure is no longer the sole foundation
for entrepreneurs. Instead, the economic landscape now places greater emphasis on intangible
assets such as intellectual capital. This includes elements like market perception, interpersonal
relationships, company ethos, brand reputation, patents, trustworthiness, strategic vision, and
specialized expertise. In this evolving economic environment, these intangible factors play a
pivotal role in determining the competitiveness and prosperity of businesses. This research uses
quantitative research methods and approaches. Data is collected through random sample
distribution of questionnaires to respondents. The respondents of this study are offline store KKV
visitors. In this study, ambient temperature are predictors that have significant correlations and
influence, contributing to 43.8 percent of variance in customers purchase decisions.

This research aims to investigate the influence of halal literacy, religiosity, and awareness of halal on consumer buying interest in halal certified restaurants in the Jabodetabek area, with a focus on Generation Z. Data was collected through a survey targeting 162 respondents using a scale of 1 to 6. Testing was carried out using the Smart PLS V.3 analysis tool and the Structural Equation Modeling (SEM) analysis approach. The results of the analysis show that halal literacy has a positive but not significant influence on consumer buying interest, while religiosity and halal awareness will have a positive and significant influence on consumer buying interest. These findings indicate that religious understanding and awareness of halal play an important role in influencing consumer shopping behavior, especially in the context of halal certification. The implications of these findings can help halal food and beverage industry stakeholders in developing more effective marketing strategies to attract and retain their potential customers amidst increasingly fierce competition in the industry.

This study aims to investigate the factors affecting the purchasing choices of halalcertified facial care cosmetics, specifically focusing on the roles of knowledge, attitude, and subjective norm. The participants in this research are students residing in West Java who actively use halal-certified facial care products. Data collection is carried out through online surveys, gathering responses from a total of 100 participants. Hypothesis testing is performed utilizing Smart PLS 3.0 software. The findings reveal that both attitude and knowledge exhibit significant impacts on purchasing decisions, whereas subjective norm does not demonstrate a significant influence on these decisions

Users of halal-certified medicines involve individuals, groups, and organizations; individual actors cannot be separated from students. Several factors influence students who use halal-certified medicines, including attitudes, subjective norms, and purchase intentions. These factors are motivated by the desires and needs of students. This study investigates the impact of knowledge, attitudes, and subjective norms on the purchase intention of halal-certified medicines. The research explores the factors influencing the intention to purchase halal-certified over-the-counter medicines among students at IAI Tazkia and Ibn Khaldun University in Bogor. Data collection primarily comprises primary data. The primary data utilized in this study were gathered by distributing questionnaires to 215 student respondents. This research uses a qualitative methodology and is analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS 3 software with 215 respondents. The results showed that the attitude variables and subjective norms were significantly affected. On the other hand, the knowledge variable was found to have a low influence on the purchase intention of halal medicines among Muslim students, indicating that other factors may play a more significant role in their purchase decisions.

This paper presents an empirical investigation into the factors influencing consumer attitudes and actions regarding boycotts of Israeli products in the Jabodetabek region, focusing on the roles of influencers, religiousity, and brand loyalty. The study, conducted with a sample of 113 participants residing in Jabodetabek, employs purposive sampling to select respondents based on their relevance to the research objectives. The data were collected through an online questionnaire and analyzed using descriptive analysis and multiple linear regression in SPSS 22. The findings reveal that influencers and religiousity exert a significant positive influence on pro-Israel boycott actions, while brand loyalty has a significant negative impact. Moreover, this study have significant ramifications for developing more efficient approaches to enhance engagement in boycott actions, as well as for businesses comprehending the impact of influencers, religious values, and sustaining brand loyalty through high-quality products.

This study aims to analyze the effectiveness of the internal control system of Sharia accounting at the National Zakat Agency (BAZNAS) of Lampung City in order to increase public trust. Given the important role of public trust in the continuity of BAZNAS operations, the problem of corruption is a major concern. The corruption case involving the BAZNAS treasurer in Bengkulu in 2022 and in East Tanjung Jabung, Jambi in 2023 is the background of this study. Using a qualitative descriptive analysis method, data was collected through literature studies and semistructured interviews with two sources: Head of the Secretariat Mr. Doni Peryanto and the Finance and Reporting Division Mrs. Nurma Yulia. Interviews were conducted using the COSO model to ensure clear boundaries and data validity. The results of the study indicate that the control environment, control activities, risk determination, and information and communication at BAZNAS Lampung City have been running effectively but still need improvement. Recommendations for improvement include the implementation of an oath for all employees, stricter employee selection, stricter expenditure authorization procedures, and the provision of financial reports on the website and employee assessments based on key performance indicators. This study provides insight into internal control optimization steps to improve transparency and accountability of BAZNAS Lampung City. Keywords: Internal Control System, Sharia Accounting, Public Trust, BAZNAS Lampung City

Penelitian ini bertujuan untuk menganalisis pengaruh Label Halal, OnlinePromotion, dan Online Customer Reviewterhadap Keputusan Pembelian secara online. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Populasi penelitian ini adalah pelanggan Mie Instan Lemonilo diwilayah Jakarta, Bogor, Depok, Tangerang, Bekasi (Jabodetabek), dengan sejumlah 350 pelanggan sebagai responden. Teknik pengambilan sampel yaitupurposive sampling. Menganalisis data, digunakan partial least squares structural equation modeling (PLS-SEM). Hasil penelitian ini menunjukan bahwa seluruh variabelberpengaruh positif terhadap keputusan pembelian secara online. Penelitian ini juga menemukan Online Promotionmenjadi variabelterkuat. Diharapkan mie instan Lemonilo tetap meningkatkan kualitas dan kuantitas promo.1Penulis korespondensi

His research aims to achieve the following objectives: 1) to understand the preferences of the community in paying zakat through Baznas Kab. Tasikmalaya, 2) to comprehend the communication between Baznas Kab. Tasikmalaya and the community, 3) to ascertain the reputation of Baznas in the eyes of the community, 4) to identify the services provided by Baznas to the community, and 5) to determine the community's interest in paying zakat through Baznas Kab. Tasikmalaya. This research employs a descriptive quantitative approach with the analysis techniques of Kaiser Meyer Olkin (KMO) and Measure of Sampling Adequacy (MSA), along with mean calculations. Convenience Sampling Technique is utilized in this study, with a total of 100 respondents residing in Kab. Tasikmalaya. The findings of this research are as follows 1). The community's preferences in paying zakat, in descending order, are influenced by social factors, payment methods, environmental influence, and accessibility, 2). The communication between Baznas Kab. Tasikmalaya and the community is effectively established, with indicators such as community trust, institutional closeness, sympathy, credibility, capability, and clarity. Credibility stands out as the highest indicator, 3). The reputation of Baznas Kab. Tasikmalaya falls into the "good" category based on indicators such as credibility, reliability, and responsibility. The responsibility indicator is the highest, 4). The services provided by Baznas Kab. Tasikmalaya are considered relatively good, with politeness being the highest indicator in service formation, 5). The interest in paying zakat among respondents, based on motivation and social motives, is generally high. However, when it comes to paying zakat through Baznas Kab. Tasikmalaya, the average response falls into the category of uncertainty

Banyak keluarga terjebak menjadi nasabah Bank Emok dalam waktu cukup lama dan memberikan tekanan kepada keluarga. Penelitian ini bertujuan untuk mengelaborasi keinginan menghentikan pinjaman dari Bank Emok dan faktor yang memengaruhinya (tekanan ekonomi, manajemen keuangan, dukungan sosial, dan lingkungan keluarga). Penelitian ini melibatkan 120 keluarga nasabah Bank Emok di Kabupaten dan Kota Bogor. Keluarga ingin menghentikan pinjaman dengan segera menyelesaikan cicilan (90%) dan tidak ingin meminjam lagi (85%). Tekanan ekonomi keluarga cukup tinggi. Sebagian besar keluarga tidak memiliki tabungan yang cukup untuk enam bulan kebutuhan keluarga. Sebagian besar pendapatan keluarga lebih kecil dari pengeluaran. Hampir semua keluarga berutang kurang dari 50 persen aset keluarga. Alasan utama keluarga berutang untuk modal usaha dan kebutuhan darurat keluarga. Keluarga paling sering meminta dukungan atau bantuan dari keluarga besar dan tetangga. Keluarga mengaku mengenal baik masyarakat, saling hormat, dan peduli pada lansia. Hasil PLS menunjukkan bahwa makin tinggi skor tekanan ekonomi, manajemen keuangan, dukungan sosial, dan lingkungan keluarga, maka makin tinggi keinginan menghentikan pinjaman. Keluarga disarankan untuk meningkatkan manajemen keuangannya, utamanya dengan menabung untuk kebutuhan baik yang sudah diketahui maupun kebutuhan darurat.