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All Journal EL-MUHASABA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Abdimas Sangkabira
Mutmainah Mutmainah
Universitas Lambung Mangkurat
Economics, Econometrics & Finance Education Social Sciences

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Determinasi Penerimaan Wakaf Tunai: Penerapan Tata Kelola, Sosialisasi, dan Teknologi Berwakaf Mutmainah; Utama Ahmed Dima; Sudirwo
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 8 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol8.i2/17875

Abstract

This study was conducted to examine the factors that affect the receipt of cash waqf based on the perception of the Management of the Provincial Indonesian Waqf Agency (BWI) in Indonesia on the Implementation of Governance, Socialization and Waqf Technology. The research population is 34 Provincial Indonesian Waqf Bodies (BWI) in Indonesia. The unit of analysis in this study is 34 managers from the Indonesian Waqf Agency (BWI) Provincial in Indonesia, especially those who have functional positions. The data collection method is by questionnaire, while the data analysis technique used is multiple regression analysis and using the help of SPSS. The results of this study prove that the Perception of the Management of the Indonesian Waqf Agency (BWI) Provincial in Indonesia on the Implementation of Governance, Socialization and Technology of Waqf has an effect on Cash Waqf Receipts.
The Role of Digital Transformation in Managerial Accounting Practices: Empirical Study of Indonesian Companies Mutmainah, Mutmainah; Nadiar, Rahmi; Alfikri, Rahmatullah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.33221

Abstract

Purpose: This research investigates the impact of digital transformation on managerial accounting practices in Indonesian companies, aiming to enhance efficiency and decision-making accuracy by understanding how digital tools reshape accounting roles and strategic functions. Method: The study employed a mixed-method design, combining quantitative data from questionnaires distributed to 40 purposively sampled management accountants with qualitative insights from a systematic literature review. This integration of empirical data from Indonesian practitioners and synthesized knowledge from existing literature offers a holistic view, enhancing the validity and depth of understanding. Data were analyzed using descriptive statistics, regression, and thematic synthesis. Results: Findings show that digital transformation significantly improves financial reporting accuracy and speeds decision-making. Human resource readiness and strategic technology integration are identified as key success factors. Implications: The research highlights how digital adoption enhances financial control and competitiveness. It provides practical guidance for firms on continuous training and robust cybersecurity policies, potentially informing industry best practices and regulatory frameworks for digital accounting in Indonesia. Novelty: This study uniquely integrates empirical quantitative data directly from Indonesian managerial accountants with a comprehensive systematic literature review, offering fresh, context-specific insights into digital accounting transformation not extensively covered by prior global studies.
PENGUATAN LITERASI FINANCIAL TECHNOLOGY UNTUK MENDUKUNG INKLUSI KEUANGAN DIGITAL Mutmainah Mutmainah; Monica Rahardian Ary Helmina; Alfian Alfian; Fahmi Rizani
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3150

Abstract

Perkembangan financial technology (fintech) telah mendorong perluasan akses layanan keuangan digital di berbagai kalangan, termasuk pelajar. Namun, peningkatan penggunaan layanan tersebut belum selalu diikuti oleh tingkat literasi fintech yang memadai. Kondisi ini berpotensi menimbulkan risiko seperti penyalahgunaan data pribadi, penipuan digital, serta pengambilan keputusan keuangan yang kurang tepat. Oleh karena itu, diperlukan upaya edukasi untuk meningkatkan literasi fintech agar penggunaan layanan keuangan digital dapat dilakukan secara aman dan bertanggung jawab. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi fintech siswa SMKN 1 Banjarmasin melalui pendekatan pembelajaran partisipatif. Kegiatan dilaksanakan melalui tahapan identifikasi kebutuhan, penyusunan materi, pelatihan literasi fintech, diskusi interaktif, serta evaluasi menggunakan pre-test dan post-test. Peserta kegiatan berjumlah 30 siswa Kompetensi Keahlian Akuntansi dan Keuangan Lembaga. Hasil evaluasi menunjukkan adanya peningkatan literasi fintech yang signifikan, dengan rata-rata nilai pre-test sebesar 72,50 meningkat menjadi 92,50 pada post-test, atau mengalami kenaikan sebesar 27,58%. Selain itu, sebanyak 93% peserta memberikan penilaian positif terhadap kegiatan yang dinilai mudah dipahami, relevan, dan bermanfaat dalam meningkatkan pemahaman penggunaan layanan keuangan digital. Temuan ini menunjukkan bahwa pendekatan partisipatif efektif dalam meningkatkan literasi fintech dan mendukung penguatan pemahaman siswa dalam penggunaan layanan keuangan digital secara bijak dan bertanggung jawab.
Co-Authors Alfian Misran Alfikri, Rahmatullah Fahmi Rizani Monica Rahardian Ary Helmina Rahmi Nadiar Sudirwo Sudirwo Utama Ahmed Dima