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PENDEKATAN KUALITATIF FENOMENOLOGIS TERHADAP KONSEP DAN PRAKTIK MUDHARABAH PADA BISNIS UMKM DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS KHAIRUN Santoso, Septy Indra; Saleh, Erni; Mahmud, Asmilasari; Nur, Siti; Sastri, Elis; Sasmita, Sasmita; Safrudin, Titin; Slamet, Wardiani
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2531

Abstract

ABSTRAKUsaha (mikro) kecil menengah di Indonesia merupakan bagian penting dari sistem perekonomian nasional karena berperan untuk mempercepat pemerataan pertumbuhan ekonomi melalui misi penyediaan lapangan usaha dan lapangan kerja dan peningkatan pendapatan masyarakat. Penelitian ini mengeksplorasi penerapan akad mudharabah dalam perspektif usaha mikro, kecil, dan menengah (UMKM). Mudharabah merupakan salah satu akad syariah yang bersifat profit-sharing antara pemilik modal (shahibul maal) dan pengelola usaha (mudharib). Metode penelitian yang digunakan adalah pendekatan kualitatif fenomenologis dengan studi kasus pada tiga informan pelaku UMKM yang bekerja sama dengan fakultas ekonomi dan bisnis universitas khairun. Hasil penelitian menunjukkan bahwa akad mudharabah memiliki potensi besar dalam meningkatkan kapasitas usaha UMKM, namun masih terdapat kendala dalam implementasinya seperti kurangnya literasi keuangan syariah dan ketidakpastian dalam pembagian keuntungan. Penelitian ini merekomendasikan peningkatan edukasi dan literasi mudharabah bagi pelaku UMKM dan pembentukan sistem monitoring yang akuntabel.Kata Kunci: Mudharabah, UMKM, Fakultas Ekonomi dan BisnisABSTRACT Micro, small, and medium enterprises (MSMEs) in Indonesia are a vital component of the national economic system, as they contribute significantly to promoting equitable economic growth through their role in creating business and employment opportunities and increasing community income. This study explores the application of the mudharabah contract from the perspective of MSMEs. Mudharabah is a Sharia-based financing contract that involves a profit-sharing agreement between the capital provider (shahibul maal) and the business manager (mudharib). The research method employed is a qualitative phenomenological approach, with a case study conducted on three MSME actors collaborating with the Faculty of Economics and Business, Khairun University. The findings reveal that mudharabah has great potential to enhance the business capacity of MSMEs. However, challenges remain in its implementation, including limited Islamic financial literacy and uncertainties in profit-sharing arrangements. This study recommends increasing mudharabah-related education and literacy for MSME actors and establishing an accountable monitoring system.Keywords: Mudharabah, MSMEs, Faculty of Economics and Business
A SYSTEMATIC REVIEW OF RISK MANAGEMENT AND SUSTAINABILITY ISSUE: FUTURE RESEARCH RECOMMENDATION Nur, Siti; Subastyan, Galih Mulya
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.10306

Abstract

The development of risk management can be observed from the increasing number of studies published each year. In response to this development, a literature review has been conducted to provide guidance for the evolution of risk management research. Therefore, the aim of this study is to highlight the main findings from research on risk management. This study utilizes 26 previous studies published in the Scopus database during the period of 2016-2024 related to risk management to develop a structured literature review. It was found that most of the studies were quantitative. Furthermore, risk management in previous research focused on company performance and corporate sustainability. Literature review studies are becoming increasingly important, as the connection to sustainability has recently become a compelling issue. The mapping results indicate that research related to risk management, sustainability, and corporate performance still has many limitations that can be addressed in future research. The originality of this article lies in its systematic review of 26 studies on the relationship between risk management, corporate governance, and CSR, identifying key research gaps and providing a comprehensive framework for future research on integrating sustainability and risk management practices.
Designing a website-based extracurricular application using the waterfall method at Muhammadiyah Cibiuk High School Hidayat, fathan; Nur, Siti; Moch Irwan Hermanto; Joko Haryatno; Muhamad Ikmal Wiawan; Agung Muhammad Toha
Teknologi Nusantara Vol. 8 No. 1 (2026): April 2026
Publisher : Fakultas Teknik dan Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The management of extracurricular activities at SMA Muhammadiyah Cibiuk is still done manually using paper forms and information boards, leading to ineffective data management, slow information delivery, and risk of data loss. This research aims to design a website-based extracurricular application using the Waterfall method, limited to the analysis and design stages. The research method used is qualitative descriptive through observation, interviews, and literature study. The results of this research include functional and non-functional requirements analysis, system design using UML diagrams (use case, activity, sequence, class, and ERD), and user interface design. The system design includes three user roles: admin, student, and coach. The designed features include extracurricular management, student registration, schedule management, information delivery, and attendance and grade assessment. The conclusion of this research is that the system design has been successfully produced and can be used as a reference for further implementation to support effective and structured extracurricular data management.