This study aims to analyze the influence of operational efficiency, good corporate governance (GCG), and inflation on financial distress in consumer cyclical sector companies listed on the Indonesian Sharia Stock Index (ISSI) from 2019 to 2023. Financial distress is measured using the modified Altman Z-Score model, while GCG variables are proxied by institutional ownership, managerial ownership, board of directors, board of commissioners, and audit committee. Operational efficiency is measured by Total Asset Turnover (TATO), and inflation is calculated based on data from the Central Statistics Agency. This research employs panel data with a multiple linear regression approach and purposive sampling to select 18 companies as samples. The results indicate that managerial ownership and operational efficiency have a significant positive effect on financial distress, while the board of directors has a significant negative effect. Meanwhile, institutional ownership, board of commissioners, audit committee, and inflation do not significantly influence financial distress. Control variables such as firm size and leverage also show significant effects.

This article discusses the relationship between accounting, capitalism, and the three revealed religions—Judaism, Christianity, and Islam—as analyzed by Vassili Joannidès de Lautour. Through an interdisciplinary approach encompassing the philosophy of religion, sociology, and economic history, this book explains how accounting practices are rooted not only in economic needs but also in the theological and moral dimensions of these major religions. Accounting is seen as a means of human accountability to God and fellow humans, while capitalism is considered a worldly manifestation of specific religious values. This book affirms that accounting is a moral reflection of humanity about God and itself. It does not only count numbers, but also weighs meaning; it does not only record transactions, but also writes the ethical history of civilization. Therefore, the sustainability of the world economy will greatly depend on the extent to which accounting can once again become a tool of balance between material profit and spiritual responsibility.

SMEs are crucial to reviving the national economy in times of economic globalization and the Covid-19 pandemic. One of the tactics required to boost the competitiveness of MSMEs is to take use of efficient financing options offered by banks. This study compares the effectiveness, effectiveness, and improvement potential of BPR and BPRS in West Java and their applicability to MSMEs. Data Envelopment Analysis (DEA) is the analysis employed, and the study period is from 2016 to 2021. The banking sector in Indonesia includes BPR and BPRS. In order to successfully navigate the era of economic globalization and national economic recovery, it is critical to assess the degree to which these two banks can collaborate in the best possible way to promote increased prosperity and competitiveness of MSMEs, primarily through productive financing. In West Java, 20 BPRs and 20 BPRS served as the research samples. The information used is secondary information gleaned from each bank's annual financial reports for the years 2016 through 2021. The study's input variables are third-party money, operating costs, and fixed assets. Operating income and provided funding are additional output variables. The findings of this study demonstrate that efficiency trends for BPR and BPRS in West Java varied across the study period of 2016–2021. While BPRS saw a considerable reduction throughout the epidemic, West Java's BPR efficiency remained constant. Furthermore, in West Java, BPRs are more efficient than BPRS when comparing the two types of banks. This study also examines potential changes that could be made to programs to reduce input and output-related inefficiencies. Furthermore, the output variables, notably the financing variables offered, are generally the root of the two types of banks' most important inefficiencies. Additionally, this study makes recommendations to academics, practitioners, and regulators.

This study aims to analyze the comparative efficiency of Islamic banks in ASEAN. This study also investigates the reasons for inefficiency and provide suggestions for inefficient banks to improve their efficiency. The study measures and analyzes the pure technical efficiency (PTE), scales efficiency (SE) and technical efficiency (TE) scores of 26 Islamic banks from 4 different countries in ASEAN between 2013 and 2018. Data Envelopment Analysis (DEA), which is a non-parametric method was used. The results indicate that the average for six years of technical efficiency (TE) in the selected Islamic bank is 62,5%. Then for their pure technical efficiency (PTE) and scales efficiency (SE) higher than TE and the scores at 71% and 88%. This paper compares the efficiency of a sample of Islamic banks in 4 countries of ASEAN in very recent years and identifies the most and least efficient banks. It also includes benchmarks for interest-free banks and offers suggestions for improvement.

This study reviews research on the Sharia Supervisory Board (SSB) role in Scopus indexed journals. This analysis uses descriptive statistical analysis based on 116 selected papers related to the Sharia Supervisory Board role from national and international journals. All samples of published journals have been published from 2010 to 2021. The export data is then processed and analyzed using the VOSviewer application program to find out the bibliometric visualization map to develop Sharia Supervisory Board role research. The results of this bibliometric mapping research show a map of the development of research in the field of Sharia Supervisory Board role. The most popular keywords are Sharia Supervisory Board, Islamic Banking, Shariah Governance, and Islamic Financial Institution. The most popular author is Alam M.K. The most popular institution is the Faculty of Economics and Management Sciences International Islamic University Malaysia. The most popular country is Malaysia. In addition, this study also finds that the role of the Sharia Supervisory Board in an Islamic Financial Institution is very urgent in ensuring sharia compliance.