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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 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 identify the factors that influence the payment of ZIS through e-wallets in the Jabodetabek community. This research is a quantitative study. The study used primary data sources from a Likert scale questionnaire distributed to Muslims in the Jabodetabek community who have one of the following five e-wallets: GoPay, OVO, Shopee Pay, Dana, and LinkAja. The sample size in this study was 145 respondents, calculated using the Slovin formula. The data analysis methods used in this study include reliability tests, validity tests, classical assumption tests, and multiple linear regression analysis. The results of this study show that, partially, religiosity has a negative and insignificant effect on the intention to pay ZIS through e-wallets. The variables of ease and trust have a significant positive effect on the intention to pay ZIS through e-wallets. When considered simultaneously, religiosity, ease, and trust have a significant effect on the intention to pay ZIS through e-wallets.

The main contribution to the income of Islamic Rural Banks (IRBs) comes from financing provided where there are two financing schemes consisting of profit-sharing financing (musyarakah and mudharabah) and profit margin financing (murabahah). The main purpose of this study is to analyze the financing scheme that affects the bank's profitability. This study will also analyze the effect of Islamic bank performance on profitability. Financial performance that is thought to have an effect on profitability is the capital adequacy ratio (CAR), financing to deposit ratio (FDR), non-performing financing (NPF), operating expense to operating income ratio (OEIR), third-party funds (TPF) and bank size (SIZE). The population in this study were 165 BPRS in Indonesia with a sample of 100 BPRS. Observation period for 4 years (2018-2021) with quarterly data. This study uses a panel data regression analysis to test the hypothesis. After being tested with Chow-test and Hausman-test, the best model from panel data regression was the fixed effect model. The results of the research showed that profit-sharing financing (PSF) and SIZE have a positive and significant effect on profitability while profit margin financing (PMF), CAR and FDR have no effect on profitability. On the other hand, financial performance which has a significant negative effect is NPF, OEIR and TPF, while CAR and FDR has a significant positive effect.

The digital platform brings changes in the competitive advantage-building strategy for companies. In this regard, digital platforms have a crucial role in providing added value to companies by providing opportunities to improve effective information management. The research aims to determine the utilization of the digital platform of Bank Syariah Indonesia in improving market share and know the strategy of Bank Syariah Indonesia in improving market share through the utilization of the digital platform. This research method is a qualitative-research using SWOT analysis. The results of this study indicate that the utilization of the digital platform Bank Syariah Indonesia in improving market share with ease in opening an account online, digital service improvement, convenience and accessibility, cost efficiency and operational benefits, enhanced customer experience, increased customer base and market reach, increased security and improved BSI performance. Bank Syariah Indonesia's strategy for increasing market share through the utilization of digital platform based on swot analysis there are 20 alternative strategies that can be carried out namely 5 (five), SO Strategy (Strengths-Opportunities), 5 (four) WO strategies (Weaknesses-Opportunities), 5 (five) ST Strategy (Strengths-Threats) and 5 (five) WT Strategies (Weaknesses-Threats).

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 digital platform brings changes in the competitive advantage-building strategy for companies. In this regard, digital platforms have a crucial role in providing added value to companies by providing opportunities to improve effective information management. The research aims to determine the utilization of the digital platform of Bank Syariah Indonesia in improving market share and know the strategy of Bank Syariah Indonesia in improving market share through the utilization of the digital platform. This research method is a qualitative-research using SWOT analysis. The results of this study indicate that the utilization of the digital platform Bank Syariah Indonesia in improving market share with ease in opening an account online, digital service improvement, convenience and accessibility, cost efficiency and operational benefits, enhanced customer experience, increased customer base and market reach, increased security and improved BSI performance. Bank Syariah Indonesia's strategy for increasing market share through the utilization of digital platform based on swot analysis there are 20 alternative strategies that can be carried out namely 5 (five), SO Strategy (Strengths-Opportunities), 5 (four) WO strategies (Weaknesses-Opportunities), 5 (five) ST Strategy (Strengths-Threats) and 5 (five) WT Strategies (Weaknesses-Threats).

This research is intended to investigate the effect of task technology fit either directly or indirectly on company performance through corporate entrepreneurship and human resource competence as moderation. This research used a sample of Islamic Bank in Indonesia employees using a quota sampling technique. A sample of 183 respondents was obtained which was analyzed using structural equation modeling partial least squares with Smartpls software. The research results show that task technology fit does not directly affect employee performance. However, with the mediating variable corporate entrepreneurship, these two variables become significant. Furthermore, this study failed to prove that human resource competence in moderating the role of task technology fit on the performance of Islamic banking industry employees.

The objective of this study is to gain a better understanding of risk management and control practices at BMT UGT Nusantara, an Islamic microfinance institution in Indonesia, with a particular emphasis on financing risk, liquidity risk, and Sharia compliance risk. These three risks are said to occur frequently and have a direct impact on performance. Because of the uniqueness of the site, the design of this qualitative research is descriptive and exploratory with a holistic single-case approach. In-depth interviews, field observations, focus group discussions, and a review of supporting documents were used to collect data. Because the interactive cycle process includes data collection, data reduction, data presentation, and data withdrawal, data analysis employs an interactive model. The data was validated using the criteria of credibility, transferability, dependability, and confirmability. The study's findings show that BMT UGT Nusantara, an Islamic microfinance institution in Indonesia, employs traditional-partial risk management on financing risk, liquidity risk, and Sharia compliance risk. Risk management is carried out by integrating "macul bumi", or outward efforts based on sincerity, and "macul langit", or spiritual efforts. Furthermore, it employs information systems that play an important role in risk management in order to improve organizational performance and competitive advantage.    

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.