Al Dzahab

Gaya Hidup Frugal Living dalam Penggunaan Qris menurut Pandangan Islam

Ismi Yonifia, Bobbi Aidi Rahman — Thu, 25 Sep 2025 00:00:00 +0000

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, Ira Nabila Nasution, Fitri Amanda Nasution, Lely Apriani — Thu, 25 Sep 2025 00:00:00 +0000

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, Khairunnisa Khairunnisa — Thu, 25 Sep 2025 00:00:00 +0000

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, Rissa Azzahra, Nazihah Nur Ilmiyah, Peny Cahaya Azwari — Thu, 25 Sep 2025 00:00:00 +0000

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

Thu, 25 Sep 2025 00:00:00 +0000

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, Raswyshnoe Boing Kotjoprayudi, Tora Fahrudin — Thu, 25 Sep 2025 00:00:00 +0000

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.