This study formulated a model of Islamic economic orientation towards microfinance institutions (MFIs) in Solok Indonesia. The approach method used is Participatory Action Research (PAR) on Islamic economics in social change. This study produces three models of Islamic economic orientation, namely social, profit and social-profit. Thus, this research helps the community in implementing a more reliable Islamic economy.

The difference in qiblah direction found among the congregation of the Nagari Suayan Mosque in Lima Puluh Kota Regency of West Sumatera began as there was an initiative to remeasure the qiblah direction by a caretaker and imam of the mosque. The difference had turned into a conflict between the Straight Qiblah congregation and the Skewed Qiblah congregation due to the lack of communication and dissemination regarding the change in qiblah direction. While in fact, facing the direction of qiblah during salat is a belief that both groups distinctly hold. This article explains the various contexts that underlie the difference and the idea of intragroup tolerance, which is the most significant finding in this study. Intragroup tolerance in practicing religion refers to the ability or willingness to tolerate differences in the rituals/practices found among varying congregations of the same religion. The research indicates that tolerating differences is part of a journey toward peace between two differing parties, and it may have implication on developing the definition of tolerance.

The latest highlight of religious moderation is the rise of contemporary issues of religious tolerance on social media. On that basis, this study aims to study religious studies on Instagram as one of the accountable social media platforms among the younger generation. Qualitative research design is used by literature study method. Data collection includes written documentation of Instagram content, comments. Content analysis techniques are used in primary sources related to the topic. This study confirms that Instagram has a positive impact in the process of internalizing religious moderation values among the younger generation. It is demonstrated through enthusiasm and response to the content material published by various da'wah media accounts. This study recommends subsequent research to identify the effectiveness of da'wah accounts that provide education in religious moderation. Keywords: Young generation; Instagram; Religious Moderation

The study of zakat in Malaysia is very interesting when it is associated with the way it is managed. Malaysia is one of the countries that regulates the issue of zakat, even though it is determined by the power of each country. In Malaysia there is no zakat law in the rank of nationality which can unite the zakat management system. In addition, the management of zakat is also still based on the policies of the territories of the fellowship and their respective countries. The management of zakat in Malaysia must determine the direction and have clear ownership in the management of zakat assets collected from muzakki. The objectives in the management of zakat are always directed to: First, increase zakat and payers levies. Secondly, it facilitates the rules of zakat payment. Third, educating Muslims about the obligation to pay alms. Fourth, introducing corporate management in zakat collection by using information and communication technology (ICT).

Sungai Aur (Sumatera Barat) has its own values and tradition that promote the spirit of togetherness in any aspects of life. These, in turn, will encourage the growth and development of Islamic financial institutions in this region well. The data were analyzed by employing descriptive and SWOT analyses methods. Descriptive analysis was conducted by describing the result of the survey gathered through questionnaire while the SWOT one dealt with analyzing both internal and external conditions of the organization as the basis for designing strategies and work plans. From those analyses it can be figured out those which were potentially strengths, weaknesses, opportunities and threats of the region.