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This study aims to investigate and examine the role of accountability in strengthening business sustainability from an Islamic perspective. This research methodology uses qualitative methods and uses literature and documentation study techniques. The research data came from secondary data sources, based on literature studies, and were analyzed descriptively and qualitatively with emphasis on the use of scientific logic. The results of the study found that Islam is a system of life that regulates all aspects of life both in ritual matters such as faith (aqidah) and worship, as well as covering mu’amalah, activities that regulate the way of life of fellow human beings to meet the needs of everyday life issues such as government politics, economics, education, and social systems, including related to how accountability must be realized in a business or company. The accountability mechanism that is carried out must prioritize the principle of trust, especially in working with both subordinates who are given the mandate and superiors who give the mandate and are carried out as worship to Allah SWT. At the level of society and the state, Islam also regulates how accountability must be realized in the administration of the state by a leader or caliph. A leader will be held accountable both horizontally and vertically. Therefore, the results of this research are expected to be used by stakeholders including the government, legislators, academics, practitioners in both profit and non-profit organizations, and other interested parties, especially regarding the role of accountability in strengthening business sustainability in an Islamic perspective.

This study seeks to assess patient satisfaction by examining the impact of trust, service quality, and hospital Sharia compliance on patient loyalty at Sharia hospitals in Pekanbaru City, Riau Province. The study takes an Islamic perspective and aims to enhance competitiveness by focusing on the development of high-quality and dependable services. The research uses structural equation modeling, a statistical methodology that combines quantitative data and qualitative causal assumptions to assess and estimate causal links. The study employed a questionnaire to gather primary data from 342 respondents, including patients. The research findings are as follows: (1) Trust has a positive and significant impact on patient loyalty. (2) Service quality does not have a significant impact on patient loyalty. (3) Sharia compliance has a positive and significant impact on patient loyalty. (4) Trust has a positive and significant impact on patient satisfaction. (5) Service quality has a positive and significant impact on satisfaction. (6) Sharia compliance has a positive and significant impact on satisfaction. (7) Satisfaction positively and significantly mediates the effect of trust on loyalty. (8) Satisfaction positively and significantly mediates the influence of service quality on patient loyalty. (9) Satisfaction positively and significantly mediates the influence of Sharia compliance on loyalty. (10) Satisfaction has a positive and significant influence on loyalty.

This research aims to analyze the influence of internal control, religiosity and organizational commitment on the performance of amil zakat with accountability as an intervening variable in the Zakat Management Organization in Riau Province. This research is quantitative, so the model used is Structural Equation Modeling - Partial Least Square. The number of samples analyzed in this research was 136 zakat amil, administrators and implementers at Zakat Management Organizations in Riau Province. The results of this research indicate that there is no direct influence between internal control and Amil Zakat's performance. Still, through the accountability variable, internal control has a positive and significant effect on Amil Zakat's performance. Organizational commitment has a direct effect on Amil's performance but does not have a direct effect on accountability. The accountability variable mediates the relationship between organizational commitment and zakat amil performance. Meanwhile, religiosity has no effect on Amil's performance but has a positive and significant effect on the accountability variable. The accountability variable has a direct effect on Amil Zakat's performance variable. The theoretical implication is that internal control, religiosity and organizational commitment should be used as theories and indicators in improving Islamic performance through Islamic accountability which is a concept as well as a process of accountability for every human being before Allah SWT. The managerial implication of this research is to pay attention to indicators that influence the performance of Amil Zakat which can be seen from the accountability process carried out by Amil such as internal control, religiosity and organizational commitment. Every Zakat Management Organization is expected to have a zakat amil who has competence in the fields of management and accounting to improve the performance of Amil Zakat l and increase the trust of Muzakki and the community.

The research aims to investigate and study the implementation of Sharia compliance and financial sustainability, especially at Bank Pembiayatan Rakyat Syariah (BPRS) or Sharia People's Financing Bank in Indonesia. For this reason, an empirical study is needed to determine the relationship between the Profit-Sharing Ratio and the Zakah Performance Ratio on Return on Assets in BPRS in Indonesia. The research method used is a quantitative approach using secondary data, and data analysis techniques using multiple regression. The research results show that partially the profit-sharing ratio has a significant effect on the return on assets of BPRS in Indonesia. On the other hand, the zakat performance ratio does not significantly influence the return on assets of BPRS in Indonesia. However, simultaneously or together the profit-sharing ratio and zakat profit ratio significantly affect the profitability of BPRS in Indonesia. Thus, the research is expected to provide a constructive contribution to the development of the world of science, for the government, for practitioners and others related to the implementation of Sharia compliance and financial sustainability of Sharia Financial Institutions in general, and of BPRS both globally and locally—Indonesia in particular. 

The research aims to investigate and study the implementation of Sharia compliance and financial sustainability, especially at Bank Pembiayatan Rakyat Syariah (BPRS) or Sharia People's Financing Bank in Indonesia. For this reason, an empirical study is needed to determine the relationship between the Profit-Sharing Ratio and the Zakah Performance Ratio on Return on Assets in BPRS in Indonesia. The research method used is a quantitative approach using secondary data, and data analysis techniques using multiple regression. The research results show that partially the profit-sharing ratio has a significant effect on the return on assets of BPRS in Indonesia. On the other hand, the zakat performance ratio does not significantly influence the return on assets of BPRS in Indonesia. However, simultaneously or together the profit-sharing ratio and zakat profit ratio significantly affect the profitability of BPRS in Indonesia. Thus, the research is expected to provide a constructive contribution to the development of the world of science, for the government, for practitioners and others related to the implementation of Sharia compliance and financial sustainability of Sharia Financial Institutions in general, and of BPRS both globally and locally—Indonesia in particular. 

This study seeks to assess patient satisfaction by examining the impact of trust, service quality, and hospital Sharia compliance on patient loyalty at Sharia hospitals in Pekanbaru City, Riau Province. The study takes an Islamic perspective and aims to enhance competitiveness by focusing on the development of high-quality and dependable services. The research uses structural equation modeling, a statistical methodology that combines quantitative data and qualitative causal assumptions to assess and estimate causal links. The study employed a questionnaire to gather primary data from 342 respondents, including patients. The research findings are as follows: (1) Trust has a positive and significant impact on patient loyalty. (2) Service quality does not have a significant impact on patient loyalty. (3) Sharia compliance has a positive and significant impact on patient loyalty. (4) Trust has a positive and significant impact on patient satisfaction. (5) Service quality has a positive and significant impact on satisfaction. (6) Sharia compliance has a positive and significant impact on satisfaction. (7) Satisfaction positively and significantly mediates the effect of trust on loyalty. (8) Satisfaction positively and significantly mediates the influence of service quality on patient loyalty. (9) Satisfaction positively and significantly mediates the influence of Sharia compliance on loyalty. (10) Satisfaction has a positive and significant influence on loyalty.

This research aims to analyze the influence of internal control, religiosity and organizational commitment on the performance of amil zakat with accountability as an intervening variable in the Zakat Management Organization in Riau Province. This research is quantitative, so the model used is Structural Equation Modeling - Partial Least Square. The number of samples analyzed in this research was 136 zakat amil, administrators and implementers at Zakat Management Organizations in Riau Province. The results of this research indicate that there is no direct influence between internal control and Amil Zakat's performance. Still, through the accountability variable, internal control has a positive and significant effect on Amil Zakat's performance. Organizational commitment has a direct effect on Amil's performance but does not have a direct effect on accountability. The accountability variable mediates the relationship between organizational commitment and zakat amil performance. Meanwhile, religiosity has no effect on Amil's performance but has a positive and significant effect on the accountability variable. The accountability variable has a direct effect on Amil Zakat's performance variable. The theoretical implication is that internal control, religiosity and organizational commitment should be used as theories and indicators in improving Islamic performance through Islamic accountability which is a concept as well as a process of accountability for every human being before Allah SWT. The managerial implication of this research is to pay attention to indicators that influence the performance of Amil Zakat which can be seen from the accountability process carried out by Amil such as internal control, religiosity and organizational commitment. Every Zakat Management Organization is expected to have a zakat amil who has competence in the fields of management and accounting to improve the performance of Amil Zakat l and increase the trust of Muzakki and the community.

This study aims to investigate and examine the role of accountability in strengthening business sustainability from an Islamic perspective. This research methodology uses qualitative methods and uses literature and documentation study techniques. The research data came from secondary data sources, based on literature studies, and were analyzed descriptively and qualitatively with emphasis on the use of scientific logic. The results of the study found that Islam is a system of life that regulates all aspects of life both in ritual matters such as faith (aqidah) and worship, as well as covering mu’amalah, activities that regulate the way of life of fellow human beings to meet the needs of everyday life issues such as government politics, economics, education, and social systems, including related to how accountability must be realized in a business or company. The accountability mechanism that is carried out must prioritize the principle of trust, especially in working with both subordinates who are given the mandate and superiors who give the mandate and are carried out as worship to Allah SWT. At the level of society and the state, Islam also regulates how accountability must be realized in the administration of the state by a leader or caliph. A leader will be held accountable both horizontally and vertically. Therefore, the results of this research are expected to be used by stakeholders including the government, legislators, academics, practitioners in both profit and non-profit organizations, and other interested parties, especially regarding the role of accountability in strengthening business sustainability in an Islamic perspective.