The prolonged conflict between Palestine and Israel has made several parties more aggressively support Palestine. One form of Indonesia's support for Palestine is the issuance of the Indonesian Ulema Council (MUI) fatwa No 83 of 2023 on the Law of Supporting the Palestinian Struggle. Unlike the MUI, the Ministry of Trade did not issue any decree regarding the prohibition of Israeli boycott products entering Indonesia, as long as they follow the applicable procedures. This research method uses a literature study to collect data and information from books, journals, articles, and related news. The purpose of this research is to analyze the fatwa of MUI and the Ministry of Trade regarding the boycott of Israeli products circulating in Indonesia, as well as the response and attitude of the community regarding this matter. The result of this research shows that the boycott of Israeli products is a form of indirect support of the Indonesian people, namely with the MUI fatwa, which urges as much as possible to avoid transactions and use of products affiliated with Israel and that support colonialism and Zionism. Unlike the MUI, the Ministry of Trade does not prohibit any product from circulating and being traded in Indonesia as long as it follows the applicable rules. This also has an impact on the decline of Indonesia's economic level. The Ministry of Commerce, MUI, and the governments concerned should clarify and affirm the decisions made regarding the Israeli boycott of products in Indonesia.

This study aims to analyze the influence of profitability, cash holding, company size, and financial leverage on income smoothing practices among technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Additionally, it examines the moderating role of good corporate governance (GCG) in strengthening the impact of these four variables on income smoothing. Using a quantitative approach, purposive sampling, and logistic regression analysis, the results show that profitability, cash holding, company size, and financial leverage do not significantly affect income smoothing. Furthermore, the implementation of GCG does not moderate the influence of these variables on income smoothing.

This study aims to analyze whether the inflation rate, company revenue, and gold price have an influence on Rahn lending at PT Pegadaian Syariah Indonesia. This research methodology is quantitative. Financial reports, BPS, and Statistical Reports of Indonesian Specialized Financial Institutions published by the Financial Services Authority (OJK) between 2019 and 2023 are the secondary data sources used in this study. SPSS software was used to process the data for this study. Multiple linear regression analysis, traditional hypothesis testing, and hypothesis testing (statistical test/partial test, f/simultaneous test, and coefficient of determination test) are some of the data analysis methods used in this study. The result of this study are; the distribution of Rahn pawn is negatively affected by the inflation variable, the pawnshop income variable has a good influence on pawnshop distribution, and the gold price volatility variable has a positive effect on the distribution of rahn pawn

This research employs a quantitative method with a caisal-comparative design. The population for this study consists of Sharia Commercial Banks registered with the Financial Services Authority, selected through purposive sampling criteria determined by the researcher. The 2018-2022 period was chosen because it represents the most recent years, during which the global economy was impacted by the negative effects of the Covid-19 pandemic. This period saw a weakening of the banking system, particularly affecting Islamic banks in Indonesia. Based on the established criteria, there are 9 Sharia Commercial Banks that meet the researcher’s criteria. The total sample size for this study is 45 data points. The results of the study indicate that, in partial testing Net Operating Margin has an influence on Capital Adequacy Ratio, while Financing To Deposit Ratio does not have an influence Capital Adeqyacy Ratio. Net Operating ­Margin and Financing To Deposit Ratio collectively contrubute to 23,3% of the influence on Capital Adequacy Ratio, with the remaining 76,7% influenced by variables outside the scope of this study.

One of the branches of zakat in Islam is Business Zakat. In Brunei Darussalam, the department responsible for zakat matters is the Department of Zakat, Waqaf, and Baitulmal, the Ministry of Religious Affairs (JUZWAB). Business zakat payers and collections are generally ranked third after zakat on savings and zakat on gold. The number of business zakat contributors are relatively small compared to the total number of registered companies in Brunei Darussalam. This will be elaborated and analyzed, particularly regarding the trends in muzakki (zakat payers) and business zakat collected from 2019 to 2023. The objectives of this study are to provide the number of muzakki and the amount of business zakat collected in Brunei Darussalam and analyzes the trends in the number of muzakki and the amount of business zakat collected in Brunei Darussalam. This study is a qualitative research and data used in this study is obtained from JUZWAB. The findings of this study indicate an increase in the number of business zakat contributors from the 50s to the 70s between 2019 and 2023 and the annual amount collected from business zakat does not follow a consistent pattern and may fluctuate year by year. This paper recommends that JUZWAB identify the factors causing some Muslim traders not to pay business zakat and provide appropriate recommendations to address these issues.

The research aims to discuss the role of Bank Aceh's digital transformation in developing halal tourism in Aceh Province. The concept of tourism development that remains in synergy with the cultural values of the Acehnese people who are thick with Islamic values. The people of Aceh have a strong commitment to implementing Islamic law in a kaffah manner and in all activities of life. Bank Aceh's digital transformation is very important to support the development of halal tourism in Aceh Province. Bank Aceh must consider three main factors in carrying out digital transformation as a means of supporting the development of halal tourism. First, halal tourism is developed based on the values of Islamic law, national law and qanun (regional regulations). Second, the importance of halal certification in all types of services. Third, the active involvement of PT Bank Aceh in the feasibility study of capital and MSMEs assistance in managing tourist attractions, tourism marketing, tourism industry, and institutional development. These three factors need to be fully supported by integrative government and financial industry policies. This research is expected to contribute to the development of knowledge about the role of digital transformation of PT Bank Aceh in developing halal tourism in Aceh Province.

The decline in the customer's business triggers non-performing financing where the customer is not good at managing his business so that he cannot fulfill his obligations to pay existing financing, and the lack of prudence in analyzing customer data is also a negligence for the bank so that it increases the amount of non-performing financing every year. This research was conducted in order to find out what factors cause non-performing financing, and how the settlement strategy is in bank aceh syariah. This research uses a descriptive qualitative research method with a case study approach to gain an in-depth understanding of the case under study, namely the settlement of problematic financing in a mortgage auction through KPKNL. While the data source of this research uses primary data, namely those obtained during interviews and observation activities to related informants, while secondary data is in the form of documents and previous literature. The results of the study found that the factors causing problematic financing are internal factors, namely the bank itself, and external factors that exist in the customer service. And the settlement carried out by Bank Aceh Syariah is by deliberation, billing, rescheduling, re-requirement, rearrangement, and execution of collateral.

This research aims to determine the influence of Inflation, Gross Domestic Product, Third Party Funds and Market Share on the Profitability of the Sharia Banking Industry for the 2018-2023 period. This research uses descriptive quantitative methods. The data used in this research uses secondary data obtained from quarterly Central Statistics Agency and Financial Services Authority reports. The number of samples in this research was 80 data. The data analysis technique used is Multiple Linear Regression. The research results show that inflation has a partial effect on profitability. Gross Domestic Product has the opposite effect on profitability. Third Party Funds and Market Share have a positive and significant effect. Simultaneously, Third Party Funds and market share have a significant effect on profitability.

This study aims to determine the effect of Islamic religiosity and Islamic Branding on Micro, Small and Medium Enterprises (MSMEs) performance mediated by Financial Knowledge. The purpose of this research is to enrich the literature and also to provide a strong foothold in developing entrepreneurial strategies with sharia principles and try to examine the factors to take advantage of this potential. This research is particularly interesting because currently, research on the role of Religion on entrepreneurship in Indonesia is limited and scarce, mostly conducted on Western and non-Muslim businesses. Currently, the Islamic economy and halal industry are growing rapidly in both local and global markets. However, the fact is that the potential of the Islamic economy has not been maximally utilized by entrepreneurship in Indonesia. Therefore, this research focuses on sharia management and Entrepreneurship with the aim of not only influencing consumer preferences, but also providing a strong foothold in developing products, services, and management strategies that are in accordance with sharia principles to capitalize on the potential of the sharia economy. This study used purposive sampling method to collect data, using a questionnaire with the criteria of Muslim entrepreneurship owners or managers in MSMEs. This study uses quantitative data processing methods using structural equation modeling partial least squares analysis with Smart PLS 4.0 statistical tools. Islamic religiosity directly affects the performance of organization and affects financial capability and Islamic branding affects financial knowledge but does not directly affect the performance of organization. In addition, organization performance is influenced by individual financial knowledge. Another finding is that financial knowledge mediates Islamic religiosity but has no effect for Islamic branding on organizational performance.

This study aims to examine how efforts to develop online sales of Nggoli sarongs admitted by UMKM business actors in Sangiang Village, Wera District, Bima Regency. This research was carried out using a qualitative method with the type of field research to obtain accurate and contextual data. Nggoli sarongs are one type of traditional Bima woven fabric that is quite in demand. The development of information and communication technology has opened new opportunities for the development of online sales of bima woven Nggoli sarongs. Since the Covid-19 pandemic, most traditional factory weavers in Sangiang Village have implemented online sales through social media. By utilizing online sales, nggoli sarongs can be reached wide community. In this study, the researcher focuses on efforts to develop online sales of Nggoli sarongs, especially by women business groups. Data collection is carried out through observation, in-depth interviews and documentation. The results of the study show that (1) there is a significant increase by selling online using the Facebook application. Online sales of Nggoli sarongs have increased sales by 95% and have started to send their merchandise outside the Bima area. (2) Islamic economic views on the online sale of Bima woven sarongs. In the online sale of nggoli woven sarongs, it was found that there are elements of trust, responsibility, fairness and transparency. This is in accordance with the principles of buying and selling in Islam. Such a form of muamalah is allowed if it does not contain elements that are prohibited by Islam, such as usury, tyranny, fraud, and monopoly