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All Journal TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Referensi Islamika: Jurnal Studi Islam
Salehaman Salehaman
Institut Agama Islam Negeri Kendari
Religion Humanities Economics, Econometrics & Finance

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Implementasi Transformasi Digital pada Pegadaian Syariah: Kajian Terhadap Kesiapan, Hambatan, dan Prospek Pengembangan (Studi Kasus PT. Pegadaian Syariah Cabang Kendari): Implementation of Digital Transformation at Sharia Pawnshops: Study of Readiness, Obstacles and Development Prospects (Case Study of PT. Pegadaian Syariah Kendari Branch) Salehaman Salehaman; Elsa Giana; Kiki Novita
TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 3 No. 1 (2026): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah
Publisher : Litera Academica Publishing

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Abstract

Digital transformation has become a necessity in modern financial services, including Islamic Pawnshop based on Islamic financial principles. This research analyzes the readiness, barriers, and prospects of digital transformation at the Islamic Pawnshop Branch in Kendari City. Using a qualitative approach and case study method, data was obtained through interviews, observations, and internal documentation. Data validity is ensured through triangulation techniques. the results indicate a fairly good readiness in terms of technological infrastructure, availability of digital applications such as gold savings, as well as internal support from management and the Islamic Supervisory Board. Employees have internalized technology through the use of applications, although formal training is still limited. The main obstacles come from external factors, namely resistance from some customers, especially the elderly and housewives, due to low digital literacy and concerns about security. Another challenge is the limited budget to develop secure, user-friendly, and Sharia- compliant applications. Nevertheless, the prospects remain bright with product innovations, national digital collaboration, and digital habituation policies. With increased public education and human resource training, Islamic Pawnshop has the opportunity to become a leading, inclusive, and sustainable digital Islamic financial pioneer.
Implementing the amanah concept through behavioral accounting to assess managerial performance at BAZNAS, Southeast Sulawesi Alfian Toar; Selvi Selvi; Salehaman Salehaman
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 4 (2026): AUGUST
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i4.927

Abstract

This study aims to examine the implementation of the concept of amanah (trustworthiness) through a behavioral accounting approach in assessing managerial performance at BAZNAS of Southeast Sulawesi Province. The study explores how the value of amanah influences managerial behavior, accountability, transparency, and organizational performance in zakat management. This research employs a qualitative method with a descriptive approach. Data were collected through participant observation, in-depth interviews with key informants, and documentation. The behavioral accounting approach was applied to understand managerial behavior and responsibilities in managing zakat funds and organizational activities. The results indicate that the integration of the concept of amanah and behavioral accounting contributes positively to managerial performance and the organizational work environment at BAZNAS of Southeast Sulawesi Province. The value of amanah has been internalized by employees and management in carrying out their duties in accordance with Law Number 23 of 2011 concerning Zakat Management. This value promotes responsible, transparent, and accountable behavior in the management of zakat funds. Furthermore, the implementation of amanah fosters stakeholder trust and strengthens organizational credibility, supporting more effective governance and reinforcing public confidence in zakat management institutions. The findings suggest that integrating Islamic ethical values, particularly amanah, into managerial practices and behavioral accounting frameworks can strengthen governance, accountability, and organizational effectiveness in zakat institutions. This study also provides practical insights for policymakers and zakat management organizations in developing value-based governance systems that enhance institutional performance and stakeholder trust. This study provides an alternative perspective by integrating Islamic ethical values with behavioral accounting in evaluating managerial performance. It highlights the importance of trustworthiness as a key factor in improving accountability, organizational effectiveness, and stakeholder confidence within zakat management institutions.
Co-Authors Alfian Toar Elsa Giana Kiki Novita Selvi Selvi