: إن الجهوذ المبذولة لإدارة الأراضي الوقفية للزراعية هي الخطوة الصحيحة لإنتاجية الأراضي الوقفية. تهدف هذه الدراسة لمعرفة تحديد إدارة الوقف الزراعي لمعهد دار السلام كونتور بعقد الإجارة والمزارعة. هذا البحث هو بحث ميداني بالأسلوب النوعي من خلال إجراء البحث في معهد دار السلام كونتور. في جمع البيانات، استخدم الباحث طريقة الملاحظة، والمقابلة، والوثائق ثم تحليلها بمنهج سواوت (SWOT). نتائج هذه الدراسة بإن إدارة الوقف الزراعي بعقد الإجارة لمعهد دار السلام كونتور وقعت في منطقة فونوروكو، ماديون، كديري، نجانجوك، جمبر، وأما إدارته بعقد المزارعة توجد في منطقة مانتينجان. إن إدارة الوقف الزراعي بعقد الإجارة وعقد المزارعة لمعهد دار السلام كونتور تساعد اقتصاد المجتمع ورفاهيتهم لأن سعر إيجار الوقف الزراعي أقل من أسعار الزراعية الأخرى

This paper aims to answer the halal value chain phenomenon that is developing in several cities in Indonesia. However, the study focuses only on Purwokerto City, where the city center in Banyumas Raya has succeeded in developing various fields, including economics, education, and industry. One of the exciting things about this development is the potential of the halal value chain, especially in three main aspects: the halal food sector, halal fashion, and Islamic financial institutions. This article uses field research and qualitative descriptive analysis; the research data shows that this development has yet to become a force supported by policy, public understanding, and business actors regarding halal aspects. With a qualitative descriptive nature supported by SWOT analysis, this article provides an overview that, conceptually, Purwokerto City has tremendous and promising potential in developing the halal value chain. However, this potential is still sporadic and has not received attention from policymakers to develop Purwokerto City as a "Halal City Area" in Banyumas Raya, Indonesia.

This research examines the determinants of financial statement fraud in Islamic banks in Indonesia with multiple linear regression and moderated regression analysis (MRA). Based on data from 56 Islamic banks 2017–2020, this study investigates the influence of stimulus, ability, collusion, opportunity, rationalization, and ego on fraud with the moderating of Sharia Supervisory Boards (SSB). The results show that stimulus, rationalization and ego positively affect the financial statement fraud and capability, collusion and opportunity negatively affect the financial statement fraud. Furthermore, SSB substantially moderates the effect of collusion, opportunity, rationalization, and ego, hence validating its preventive role to curb fraudulent practices. The findings underscore the pivotal role of robust internal controls, ethical leadership, and sound governance in combating fraud in Islamic banking. The need to strengthen the oversight function of the SSB and enhance fraud detection mechanisms in the sector is critical to safeguarding the integrity of Islamic finance. This research contributes to the ongoing discourse on integrating Islamic ethical governance into contemporary risk and fraud detection models.

This research aims to analyze whether the consumption of halal cosmetic products has different priority scales based on maslahah orientation and whether subjective attitudes and norms, and technology acceptance affect consumer intentions and behavior based on maslahah elements in the consumption of halal cosmetic products. The research method for this uses a combination research that combines two approaches to research, namely quantitative and qualitative. The number of samples in the quantitative research were 250 respondents. The number of samples in qualitative research is ten respondents. Data was collected by interviewing the respondents. Quantitative data analysis techniques use structural equation models or Structural Equation Modeling (SEM) which are processed using SmartPLS 3.0 software. The results of this research show that the conceptual model used in predicting consumer behavior for halal cosmetic products in Indonesia is a model that is built based on a model that integrates the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM) by adding the maslahah variable as another predictor in improving better predictive ability of consumer intentions and behavior. The consumer behavior of halal cosmetic products in e-commerce in Indonesia in the perspective of maslahah is included in the category of maslahah tahsiniyat or tertiary needs, which are needed by humans so that life becomes more comfortable and more beautiful. This research also addresses global concerns related to ethical consumption, digital trust, and faith-driven market behavior in emerging economies.

Penelitian ini bertujuan untuk mengetahui strategi pengungkapan laporan berkelanjutan (sustainability report) perusahaan yang terdaftar sebagai emiten syariah di Provinsi Sumatera Utara. Pendekatan penelitian ini menggunakan pendekatan kualitatif deskriptif. Alat analisis yang digunakan Analytic Network Process (ANP). Jumlah responden penelitian berjumlah 7 orang dari pakar dan praktisi. Sumber data primer dalam penelitian ini berupa hasil wawancara dan kuesioner ANP. Hasil penelitian strategi laporan berkelanjutan (sustainability report) perusahaan yang terdaftar sebagai emiten syariah di Provinsi Sumatera Utara yaitu Solusi SDM memiliki tiga elemen yaitu Solusi Kompetensi SDM, Meningkatkan kapabilitas, berkelanjutan dengan angka kesepakatan sebesar 14%.,Solusi Operasional memiliki dua elemen yaitu Meningkatkan IT, Implementasi dengan angka kesepakatan sebesar 18%.,Solusi Pengawasan memiliki enam elemen yaitu solusi penguatan, syariah compliance, kolaborasi dengan angka kesepakatan sebesar 79%. Sedangkan untuk solusi eksternal terbagi menjadi dua yaitu solusi OJK dan Masyarakat. Solusi OJK memiliki enam elemen yaitu one single data, menambah reward, menguatkan komitmen, sinergi GRI, Mandatory, bimbingan teknis OJK dengan angka kesepakatan sebesar 21%. Solusi Masyarakat memiliki enam elemen yaitu Solusi antisipasi, keberpihakan dengan angka kesepakatan sebesar 2%. Strategi memiliki tiga elemen yaitu Sinergi dan kolaborasi OJK dan stakeholder, Sinergi dan kolaborasi OJK dan GRI, Sosialisasi dan edukasi aturan ke emiten syariah yang ada BEI. dengan angka kesepakatan sebesar 40%.

Chicken is the most widely consumed source of animal protein in Indonesia. However, individual broiler chicken slaughter practices often prioritize consumer satisfaction and high consumption over halal compliance and health standards. This study highlights a critical gap in halal assurance, particularly within informal or individual slaughtering systems, which are often overlooked in previous research that focuses on large-scale or mechanized slaughterhouses for cattle. This research aims to develop a business model and standard operating procedure (SOP) for halal assurance management specifically tailored to individual broiler chicken slaughterhouses. Using a mixed-methods approach, the study engages stakeholders including slaughterhouse communities, the Ministry of Religious Affairs, the Animal Husbandry Service, Islamic Higher Education (Halal Study Centers), and Islamic law experts. The findings contribute to the formulation of practical guidelines for ensuring halal, safe, healthy, and high-quality (ASUH) chicken products. Globally, this study addresses the increasing demand for ethical and religiously compliant food systems, offering a model that integrates halal principles into decentralized meat processing. Its implications support consumer protection, supply chain transparency, and the promotion of ethical food practices in both Muslim-majority and international markets concerned with halal certification and food integrity.

وصلت الأزمة الإنسانية للاجئين الروهينجا في آتشيه إلى أسواء مستوياتها. حاولت مؤسسات مختلفة معالجة هذه الأزمة، بما في ذلك البنوك الإسلامية؛ ومع ذلك، وبسبب اللوائح والسياسات، فإن هذه المؤسسات محدودة في قدرتها على تقديم المزيد من المساعدة. يستكشف هذا المقال مفهوم المصلحة المرسلة كنهج بديل لصنع السياسات يمكن للبنوك الإسلامية استخدامه للمساعدة في التخفيف من الأزمة الإنسانية التي تؤثر على لاجئين الروهينجا في آتشيه. يستخدم هذا البحث نهجًا وصفيًا نوعيًا. تشمل مصادر البيانات الأولية كتبًا تناقش مصالح اثنين من الإصلاحيين، بينما تم تجميع البيانات الثانوية من الصحف والكتب والمقالات التي تدرس الخدمات المصرفية الإسلامية في آتشيه والقضايا التي تواجه مجتمع الروهينجا. تشير نتائج هذه الدراسة إلى ما يلي: (١) المصلحة المرسلة مبدأ إسلامي يمكن أن يكون بمثابة أساس للبنوك الإسلامية لتطوير سياسات تهدف إلى مساعدة الروهينجا في آتشيه، حيث لا تتم معالجة هذه الحاجة الملحة حاليًا من قبل هذه المؤسسات المصرفية. (٢) إن الأزمة الإنسانية للاجئين الروهينجا في آتشيه تُعد حاجة ضرورية، وفقًا للتعريفات التي وضعها علماء مثل الغزالي وابن عاشور والشاطبي. (٣) نحن نعتقد أن الأزمة الإنسانية للاجئين الروهينجا في آتشيه يتتخلص بالبنوك الإسلامية ، والتي تضم ٢٨ بنكًا - ٧ بنوك تجارية شرعية، و٦ وحدات أعمال شرعية، و١٥ بنوك ائتمان شعبية - من أموال المسؤولية الاجتماعية للشركات لمساعدة ١١٠٤ لاجئ من الروهينجا الذين يتم إيواؤهم في أربعة مواقع في جميع أنحاء آتشيه: بيدي، وسابانج، وشمال آتشيه، وشرق آتشيه.

The increasing issues of natural damage remind people of the importance of managing limited natural resources so that companies can use them efficiently, especially in meeting their operating needs. This study was conducted on this phenomenon to determine how sustainability reports affect the company's performance. The population used in this study was 244 Sharia Securities companies during 2018-2022. This study got 27 research samples using a purposive sampling method. This research conducted multiple linear regression analysis methods. Results showed that only the environmental dimension of sustainability disclosure positively affects significantly on company performance. The findings suggest a positive correlation between comprehensive sustainability disclosures and improved financial performance, highlighting the potential for Islamic economic principles to support sustainable development goals. Then this study contributes to the growing body of literature on Islamic finance and corporate responsibility, offering practical implications for policymakers, investors, and Sharia-compliant firms aiming to enhance transparency, accountability, and long-term value creation in a islamic-based economic framework.

This research aims to evaluate the performance of Islamic Microfinance Institutions (IMFIs) based on gender justice and social inclusion. This research focuses on IMFIs in 3 cities: Jepara, Kudus and Demak. Data collection techniques were carried out through observation, interviews, primary data documentation and secondary data collection in the form of financial reports. This research uses a decision support system tool, the Simple Additive Weighting (SAW) method, to measure the financial performance of Islamic banks from a gender perspective. The research results show (1) Apart from quantitative performance measurements, IMFIs need to consider qualitative measurement aspects, such as gender justice and social inclusion; (2) Preparation of a strategy model for evaluating IMFIs performance based on gender justice & social inclusion; (3) The proposed ranking model is an adaptation model for the Maqosid Syariah Index ranking by adding gender justice conception items to the construct in performance evaluation as part of the principles of Iqomatul Adli and elements of Al-Maslahah. Mobadalah-based gender justice is a theoretical concept that pursues fairness and reciprocity in granting rights and fair treatment of all individuals, regardless of sex or gender identity.

The growing volatility of global exchange rates presents significant risks for emerging economies, particularly those heavily reliant on foreign-denominated debt, such as Indonesia. Conventional hedging instruments, while mitigating currency risk, often conflict with Islamic financial principles due to elements of riba (interest), gharar (uncertainty), and maisir (speculation). This study proposes a Shariah-compliant hedging framework grounded in Maqasid al-Shariah to offer an ethical and sustainable alternative to conventional risk management tools. Through simulation modeling, the study explores the potential of Islamic forward contracts and cross-currency swaps in strengthening external debt resilience while adhering to Islamic principles. The research anticipates that Maqasid al-Shariah will significantly drive the adoption of Islamic hedging mechanisms, enhancing financial stability in both local and international contexts. Moreover, Shariah-compliant instruments are expected to mediate the relationship between ethical objectives and exchange rate stability, offering dual benefits of compliance and economic resilience. By addressing the intersection of Islamic finance, global economic risk, and sustainable development, this study provides theoretical contributions and practical policy recommendations. The findings aim to support regulators, financial institutions, and international stakeholders in promoting Shariah-based financial innovation as a critical component of global financial stability in the face of ongoing economic uncertainties.