Al Dzahab

Gaya Hidup Frugal Living dalam Penggunaan Qris menurut Pandangan Islam

Ismi Yonifia — 2025-09-25

Purpose: This research aims to determine and analyze how frugal living can influence a person in determining priorities in life

Design/methodology/approach: The writing method used is a descriptive method with an analytical approach to determine the relationship between the use of QRIS technology and the frugal living lifestyle, where data collection techniques rely on references in the literature method as the main source. In other words, the data method collected and obtained from literature such as the Qur'an and scientific journals related to the discussion of QRIS and frugal living.

Findings: The results showed that applying a frugal living lifestyle by using QRIS as a payment aid, a person will avoid negative things such as debt and wastefulness. This is in accordance with Islamic teachings where wastefulness and excess are hated by Allah SWT.

Research implications: QRIS is one of the latest technologies that can help people who wants to adopt a frugal lifestyle. Using QRIS will enable people to better manage their financial expenses for daily needs.

The Role of Islamic Finance in Achieving Sustainable Development in Indonesia

Paisal Rahmat — 2025-09-25

Purpose: This study aims to determine the role of Islamic finance in achieving sustainable development in Indonesia and what roles Islamic finance plays in achieving sustainable development.

Design/methodology/approach: This research method uses a qualitative approach with library research techniques to explore and analyze literature relevant to the topic of the role of Islamic finance in achieving sustainable development. The qualitative approach was chosen because it allows researchers to understand the phenomenon in depth, including related social, economic, and environmental aspects.

Findings: The results of this study indicate that Zakat, green sukuk, and Sharia microfinance play a very important role in achieving sustainability goals. They also have great potential to contribute to the achievement of sustainable development goals through the introduction of a green economy and environmentally friendly practices.

Research implications: The results of this study show that there is great potential to contribute to the achievement of sustainable development goals in Indonesia through zakat, green sukuk, and microeconomic financing.

Transformasi Ekonomi Digital dan Kinerja UMKM: Analisis Pengaruh Digitalisasi Akuntansi Terpadu

Fransisca Dyah Anggraini — 2025-09-25

Purpose: This study aims to analyze the effect of implementing an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Palembang City.

Design/Methodology/Approach: This research employs a quantitative approach, with data collected through structured questionnaires distributed to 100 MSME actors. The analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4.0 software.

Findings: The results reveal that the implementation of a digital accounting system has a positive and significant effect on performance, where 87% of the variation in MSME performance can be explained by the adoption of the digital accounting system, while the remaining variation is influenced by factors outside the model.

Implications: The adoption of digital accounting can serve as a crucial strategy to enhance MSME competitiveness. From a policy perspective, government support is needed in the form of digital infrastructure provision, literacy programs, and technology-based accounting training.

Akuntansi Syariah sebagai Instrumen Transparansi Keuangan di Masjid Cheng Ho Palembang

Safta Arwandi — 2025-09-25

Purpose: Mosque financial management is often still carried out in a simple manner, so that transparency and accountability are not yet fully realized. This condition can lead to limited information for congregations and the community. This study focuses on understanding the role of sharia accounting in improving financial transparency at the Cheng Ho Mosque in Palembang.

Design/Methodology/Approach: This study uses a qualitative research method with a descriptive approach. The data used in this study are primary and secondary data, collected through observation, interviews, and documentation. There is one informant in this study, namely the mosque administrator who has direct authority over the financial management of the Cheng Ho Mosque in Palembang.

Findings: This study found that the Cheng Ho Palembang Mosque has implemented sharia financial transparency that can be accessed by worshipers in their financial management in the Maslam application.

Research Implications: Cheng Ho Mosque Palembang needs to utilize financial reports as a routine evaluation tool to improve the effectiveness and efficiency of fund management. Thus, the mosque can ensure that financial activities run in accordance with sharia accounting principles and support better decision making.

The Impact of Islamic Economic Law on Financial Regulation: Evidence from the Indonesian Dual Financial System

Maulana Ihsan Yusufi Suyatno — 2025-09-25

Purpose: This study examines the impact of Islamic Economic Law on financial regulation within the context of Indonesia’s dual financial system, while addressing the research gap that rarely explores regulatory challenges arising from the integration of conventional and Islamic frameworks.

Design/Methodology/Approach: Employing a mixed-methods approach, this research combines qualitative data from 15 stakeholders—including regulators, academics, and practitioners—with secondary data drawn from institutional reports and reputable journals (2018–2024).

Findings: The results reveal that Islamic Economic Law enhances regulatory ethics and transparency. The integration of Islamic finance fosters financial inclusion. Although the dual financial system offers potential synergies, its implementation remains hindered by regulatory fragmentation and low public literacy.

Research Implications: This study contributes both theoretically—by linking Maqasid al-Shariah to an inclusive regulatory framework—and practically, by providing recommendations for regulatory harmonization between OJK and DSN-MUI, improving financial literacy, and fostering product innovation. The findings affirm Indonesia’s position as a potential global reference for the integration of ethical finance.

Preferensi Mahasiswa dalam Menggunakan Platform Digital Payment untuk Layanan Tel-U Carwash

Gigano Nehemia Agra Saragih — 2025-09-25

Purpose: This study aims to identify the most suitable digital payment platform for Tel-U Carwash based on students’ preferences and to analyze the factors influencing their platform selection.

Design/methodology/approach: This research employs a quantitative approach. Primary data were collected through questionnaires, with a sample size of 100 respondents. The data were analyzed using descriptive statistics and multinomial logistic regression with the assistance of Google Colab.

Findings: Bank transfers via QRIS emerged as the most preferred payment platform. Gender was found to have a significant effect on platform choice, while ease of use, security, and transaction speed did not show a significant effect.

Research implications: Further exploration of additional factors beyond the indicators examined in this study is necessary to enable service providers to offer payment options that better align with students’ preferences.

Strategi Digital Marketing: Dampak Influencer, Iklan Berbayar, dan Desain Visual terhadap Perilaku Pembelian Konsumen

Hanifa Sri Nuryani — 2025-09-26

Purpose: This study aims to empirically examine the effects of influencer marketing, paid advertising, and visual design on consumer purchasing decisions within the context of digital marketing in Sumbawa Regency.

Design/Methodology/Approach: A quantitative approach with an explanatory research design was employed to explain the causal relationships among variables. The sample consisted of 150 consumers in Sumbawa Regency, selected using purposive sampling. Data were collected through an online questionnaire and analyzed using the Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with SmartPLS 4 software.

Findings: The results indicate that influencer marketing, paid advertising, and visual design each have a positive and significant effect on consumer purchasing decisions. Collectively, these three independent variables explain 74.3% of the variability in purchasing decisions, demonstrating strong predictive power of the model.

Research Implications: Effective digital marketing strategies must be integrated. To enhance consumer purchasing decisions, companies cannot rely on a single tactic but should instead combine the authentic persuasive power of influencers, the precise reach of paid advertising, and the credibility appeal of visual design synergistically to create a holistic and competitive marketing ecosystem.

Sharia Enterprise Theory sebagai Basis Optimalisasi Produksi dan Pendapatan Petani Padi

Didik Wahono — 2025-09-26

Purpose: The aim of this study is to determine the extent to which optimization of capital, technology and labor affects the level of farmer income through the role of Islamic economic principles.

Design/methodology/approach: This study used a quantitative data collection method, namely purposive random sampling with the Solvin formula approach. The population used was rice farmers in Jati District, Blora Regency, Central Java, using primary data of 11,625. From the total population, 387 samples were taken.

Findings: Optimizing capital and labor has a significant positive impact on rice farmers' income levels. However, technology has no effect on rice farmers' income levels.

Research implications: From the results of this research, it is necessary for rice farmers to take action to improve technology because by keeping up with the times, the agricultural system will also develop by utilizing developments in digital science.

Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM

Adventinus K Lambut — 2025-09-27

Purpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City.

Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0.

Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole.

Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era.

Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan

Reisy Hariza — 2025-09-27

Purpose: This study aims to analyze the level of compliance in financial statement preparation, identify obstacles in the implementation of SAK ETAP, and conduct an evaluation to assess the quality of financial reporting.

Design/Methodology/Approach: A qualitative method with a descriptive approach was employed. Data were collected through interviews, documentation, and literature review. Primary data were obtained directly from informants, while secondary data came from relevant literature and the financial statements of PT. Restu Ibu Rama. The research focuses on evaluating the company’s compliance with SAK ETAP standards.

Findings: The implementation of SAK ETAP in the preparation of PT. Restu Ibu Rama’s financial statements has not been fully optimized, as several components and accounts are not properly presented. The main challenges identified include limited understanding of SAK ETAP by the finance team, insufficient human resources, weaknesses in the accounting information system, and inadequate internal control.

Research Implications: Strengthening the knowledge and capacity of financial staff, improving the accounting information system, and enhancing internal supervision are necessary steps to ensure that financial statements are more accurate, reliable, and useful as a basis for decision-making.

Keywords: SAK ETAP; Financial Statements; Decision Usefulness Theory

Transformasi UMKM melalui Sistem Informasi Akuntansi: Akurasi Laporan, Kecepatan Informasi, dan Kepatuhan Pajak

Denny Hambali — 2025-09-27

Purpose: This study aims to empirically examine the influence of Accounting Information Systems (AIS) on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance among Micro, Small, and Medium Enterprises (MSMEs) in Sumbawa Regency.

Design/Methodology/Approach: The research employs a quantitative approach with an explanatory design to explain the causal relationships between variables. The sample consists of 310 MSME actors in Sumbawa Regency selected using proportional stratified random sampling. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM).

Findings: The results show that Accounting Information Systems have a positive and significant effect on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance. Collectively, the research model demonstrates moderate to strong predictive power.

Research Implications: To improve the quality of financial reporting and fundamentally address tax compliance issues, interventions should focus on facilitating and accelerating the adoption of AIS. Investments in training, mentoring, and providing access to affordable AIS are essential strategies for building a strong foundation of financial governance, which in turn will enhance sustainable compliance and optimize the potential of regional tax revenues.

Transparansi dan Akuntabilitas Laporan Kegiatan Organisasi Mahasiswa: Studi Kualitatif

Ismi Azis — 2025-09-27

Purpose: This study aims to examine the transparency and accountability of activity reports (LPJ) prepared by student organizations (ORMAWA) at the Nahdlatul Ulama College of Islamic Economics (STIESNU) Bengkulu.

Design/Methodology/Approach: This research employs a qualitative approach, with data collected through direct observation, in-depth interviews, and document analysis.

Findings: Most student organizations prepare accountability reports as a formal form of responsibility; however, weaknesses were found in the transparency of financial information and accountability for the use of activity funds.

Research Implications: To ensure that all student organization activities are conducted more fairly and transparently, the campus should provide regular training and intensive guidance for student organizations at STIESNU Bengkulu.

Masjid Pedesaan sebagai Agen SDGs: Mengembangkan Kerangka Good Mosque Governance

Dessy Ekaviana — 2025-09-27

Purpose: This study aims to formulate a contextual and practical concept of Good Mosque Governance (GMG) to improve mosque management quality and support the achievement of Sustainable Development Goals (SDGs), particularly in institutional governance, economic empowerment, and community participation.

Design/Methodology/Approach: The study employs a qualitative approach using action research at An Najah Mosque, Giling Village, Semarang Regency. Data were collected through in-depth interviews, participatory observation, document analysis, and Focus Group Discussions (FGD). Data analysis was conducted thematically following five action research stages: diagnosing, action planning, action taking, evaluating, and learning.

Findings: The results indicate that the implementation of GMG has the potential to support the achievement of SDG 1 (poverty alleviation), SDG 3 (public health), SDG 4 (quality education), SDG 8 (economic empowerment), SDG 10 (reduced inequalities), and SDG 16 (institutional strengthening).

Research Implications: This concept is expected to serve as a practical reference for mosque managers and a theoretical contribution to the development of sustainable mosque governance.

Pengaruh Kompetensi Pengelola Keuangan, Sistem Pencatatan Keuangan dan Partisipasi Masyarakat Desa terhadap Kinerja Keuangan Badan Usaha Milik Desa

Andita Sulistyowati — 2025-09-27

Purpose: This study aims to analyze the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes).

Design/Methodology/Approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 63 respondents from two BUMDes in Ngadirejo Subdistrict, Temanggung Regency. The data were analyzed using multiple linear regression techniques.

Findings: The results indicate that financial management competence and financial recording systems have a positive and significant effect on the financial performance of BUMDes. In contrast, village community participation does not have a significant effect on BUMDes financial performance.

Research Implications: These findings provide a novel contribution regarding the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes).

Gaya Kepemimpinan, Motivasi, dan Kepuasan Kerja: Dampaknya terhadap Kinerja Pegawai Dinas Pariwisata Kabupaten Kerinci

Aldi Saputra — 2025-09-27

Purpose: This study aims to analyze the role of leadership and motivation in improving employee performance and to examine the role of job satisfaction as a mediating variable.

Design/Methodology/Approach: This research employed a quantitative causal approach with data collected through questionnaires. The study involved 50 respondents determined using a saturated sampling method. The analytical technique applied was Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach.

Findings: The results reveal that leadership style has a positive and significant effect on job satisfaction, and work motivation also has a positive and significant effect on job satisfaction. Furthermore, leadership style significantly and positively influences employee performance, as does work motivation. However, job satisfaction shows a negative and insignificant effect on employee performance. In addition, job satisfaction does not mediate the relationship between leadership style and employee performance, nor between work motivation and employee performance.

Research Implications: The findings highlight the importance of effective leadership and strong work motivation in enhancing employee performance in the public sector, particularly at the Kerinci Tourism Office. Nevertheless, job satisfaction does not serve as an effective mediating factor in strengthening these relationships. Therefore, organizations need to design participative leadership strategies and more targeted motivation policies to improve employee productivity.

Determinasi Efektivitas Keputusan Manajerial UMKM: Perspektif Sistem Informasi Akuntansi, Sumber Daya Manusia, dan Gaya Kepemimpinan

Icha Mustamin — 2025-09-27

Purpose: This study aims to analyze the influence of Accounting Information Systems, Human Resources, and Leadership Style on the Effectiveness of Managerial Decision-Making in Micro, Small, and Medium Enterprises (MSMEs).

Design/Methodology/Approach: This research employs a quantitative approach with a causal method. The sampling technique used is purposive sampling with a total of 100 respondents. Data were analyzed using multiple linear regression.

Findings: The results indicate that Accounting Information Systems, Human Resources, and Leadership Style have a positive effect on the Effectiveness of Managerial Decision-Making. A well-functioning information system helps provide accurate and relevant data to support rational decision-making. High-quality human resources enhance analytical and interpretative abilities in the decision-making process. Meanwhile, visionary and participative leadership fosters a collaborative work environment that strengthens the effectiveness of managerial decisions.

Research Implications: The success of decision-making in MSMEs depends not only on leadership capabilities but also on the support of reliable information systems and the competence of human resources. Therefore, improving managerial capacity in MSMEs should focus on strengthening information systems, developing human resource competencies, and applying adaptive leadership styles that respond to changes in the business environment.