<![CDATA[This study aims to analyze the factors causing differences in BRIlink agent service rates in Tegalsari Village and assess their compliance with the principles of Sharia Economic Law. The novelty of this research lies in in-depth interviews, observation, and documentation about the BRIlink agent service. The study used a qualitative approach with in-depth interviews. Interviews were conducted with three active BRIlink agents in Tegalsari Village. The results indicate that differences in service rates between BRIlink agents are influenced by several factors, namely the condition of agent operational costs, customer attraction strategies, the level of local competition, and low supervision and standards from the bank regarding tariff determination. Some agents set tariffs exceeding official provisions for reasons of operational cost compensation and business profit. The implication of this research is the development of the concept of Sharia accounting in the context of digital financial services and branchless banking. The practical contribution is to develop an inclusive financial system that is not only efficient but also compliant with Sharia values. The limitations are that the research included only three BRIlink agents, and the focus was solely on the agents' point of view.]]>
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