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All Journal Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Zahra Maylani
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Economics, Econometrics & Finance

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Peran Audit Internal dalam Meningkatkan Kinerja Bank Syariah Aisyah Naila Ashfa; Zahra Maylani; Alfi Nurmalinda; Zahrotus Saniyah; Ika Nurfitriani
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i4.2415

Abstract

This study aims to evaluate the strategic function of internal audit in improving operational efficiency and achieving targets in Islamic banking institutions. Utilizing qualitative methods and a literature review approach, this study analyzed secondary data from books, scholarly articles, and governance reports of Islamic banks with significant assets in Indonesia. The research findings indicate that internal audit in Islamic banks has a dual role, serving as a provider of assurance and consulting services to mitigate operational and financing risks, while also serving as a supervisor of Sharia compliance. Document analysis revealed that Bank Syariah Mandiri and Bank Muamalat Indonesia have formalized this function as a value-added component of the organization, while Bank BNI Syariah and Bank BRI Syariah have not explicitly stated it in their governance reports during the period analyzed. From this, it can be concluded that independent and competent internal audit, with full support from top management, contributes significantly to improving the financial and non-financial performance of Islamic banks.
Viral di Tiktok Tapi Berujung Bangkrut:Mengapa Usaha Mikro Wajib Punya Analisis Kelayakan Finansial Ghiska Mayalnie; Zahra Maylani; Sutantri Sutantri
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i4.2432

Abstract

This study examines the phenomenon of micro-enterprises that gain widespread popularity through TikTok but eventually go bankrupt due to weak financial management. Viral exposure on social media often triggers a sudden surge in consumer demand, creating the perception of business success. However, this rapid increase in demand is not always supported by sufficient capital, effective cash flow management, adequate production capacity, or proper cost planning. As a result, many business owners struggle to meet market demand, maintain operational stability, and sustain long-term business performance. This study emphasizes the importance of financial feasibility analysis as a fundamental basis for decision-making before establishing or expanding a business. The analysis includes profit and loss projections, cash flow analysis, break-even point calculations, working capital requirements, and the identification of potential financial risks. The findings indicate that popularity on social media alone cannot guarantee business success unless it is accompanied by sound financial planning and management. Therefore, micro-enterprise owners should implement comprehensive financial feasibility analyses to support healthy business growth, improve profitability, and ensure long-term sustainability in an increasingly competitive and rapidly evolving digital marketplace.
Co-Authors Aisyah Naila Ashfa Alfi Nurmalinda Ghiska Mayalnie Ika Nurfitriani Sutantri Sutantri Zahrotus Saniyah