Vol. 5 No. 2 (July–December 2021) presents studies on Islamic economics, SME resilience, banking, and public governance in Aceh. The opening article explores price‐setting mechanisms for agricultural produce through the lens of Islamic principles of justice, avoidance of gharar (excessive uncertainty), and the role of local bargaining dynamics. The market structure discussion in Islamic perspective stresses preventing monopolistic practices while balancing entrepreneurial freedom with societal welfare. A study of customer literacy regarding murabahah contracts finds uneven understanding of margin determination, rights and obligations, and embedded risks. Financial performance of SKPK (regional work unit) finance managers is shown to be influenced by organizational commitment and clarity of role execution. Digitalization is advanced as a revitalization strategy for micro, small, and medium enterprises during the pandemic, aligning with a companion study detailing shifts in online marketing patterns and barriers to adoption. A panel data analysis evaluates differentiated impacts of regional GDP (PDRB), the BI policy rate, and the Human Development Index (HDI) on bank savings. Absorption of SME investment credit in Aceh is examined in terms of access constraints and administrative readiness. Strategic flexibility of brick kiln enterprises post COVID-19 shock is linked to diversification, cost efficiency, and demand adaptation. Implementation of e-government policies is analyzed for its effects on employee morale and subsequent performance outcomes. Collectively, the articles underscore synergy among Sharia values, digital transformation, and strengthened institutional capacity as levers for regional economic recovery.