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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam Jurnal RAK (Riset Akuntansi Keuangan) Distribusi Journal of Economic, Management, Accounting and Technology (JEMATech) Journal of Islamic Accounting and Finance Research Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Khidmatan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Trends Economics and Accounting Research Mutanaqishah: Journal of Islamic Banking Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Kartika: Jurnal Studi Keislaman Journal International Dakwah and Communication AL-SULTHANIYAH Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah)
Rifai, Fuad Yanuar Akhmad
STAI Syubbanul Wathon Magelang
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Forensic accounting and Islamic behavioural insight on fund misuse in 1:87 diecast hobby Fuad Yanuar Akhmad Rifai; Anis Chariri; Abdul Ghofur
Journal of Islamic Accounting and Finance Research Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.1.25425

Abstract

Purpose - This study aims to explore the potential for fund misappropriation within the 1:87 diecast collector community using a forensic accounting approach integrated with Islamic behavioural accounting principles. Method - Employing a qualitative case study method, data were collected through in-depth interviews and documentation involving active collectors. Result - The study reveals patterns of non-transparent spending, manipulation of personal financial records, and rationalisation of consumptive behaviours that conflict with Sharia principles such as sidq (truthfulness) and amanah (trustworthiness). Implication - The integration of forensic accounting with Islamic behavioural values offers a corrective approach to personal financial management based on Sharia ethics. Originality - This research is among the first to address hobby-related consumption behaviour through the combined lens of forensic accounting and Islamic financial ethics.
Tata Kelola Dana Zakat Berbasis Transparansi dan Akuntabilitas: Studi pada UPZ Masjid Miftahul Huda Yulia, Mukhafatul Sifa; Purwanto; Rifai, Fuad Yanuar Akhmad
Kartika: Jurnal Studi Keislaman Vol. 5 No. 1 (2025): Kartika: Jurnal Studi Keislaman (May)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v5i1.168

Abstract

This study aims to analyze the governance of zakat funds at the Zakat Collection Unit (UPZ) of Miftahul Huda Mosque, with an emphasis on the implementation of transparency and accountability principles. Using a qualitative case study approach, data were collected through in-depth interviews with UPZ administrators and several zakat payers (muzaki), as well as documentation analysis of financial reports. The results indicate that the UPZ has established a governance structure covering the planning, implementation, distribution, and utilization of zakat funds. The UPZ has also implemented managerial transparency through the existence of standard operating procedures (SOPs), an organizational structure, and activity reporting. However, financial transparency—particularly in publishing financial reports to the public—remains suboptimal. In terms of accountability, financial records have been maintained in a detailed and systematic manner, yet openness of these reports has not been fully realized. These findings highlight the need to strengthen publication strategies and involve zakat payers in the evaluation process to enhance the professionalism and credibility of zakat fund management.
Capacity Building dalam Pencatatan Laporan Keuangan Sederhana Bagi Pelaku Usaha Mikro Rifai, Fuad Yanuar Akhmad; Siswanto, Siswanto; Purwanto, Purwanto; Putri, Sherlly Oktavia Dwi
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 2 (2025): Mei
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i2.162

Abstract

MSMEs that have resilience and are prepared to face economic crises have great potential to absorb labor, contributing to reducing unemployment rates. In this context, efforts to develop MSMEs become an urgent need. The case study in Danurejo Village identified several aspects that require more attention, especially regarding recording financial reports. The main challenges are separating personal and business money more and understanding the benefits of recording simple financial reports. Therefore, community service activities in Danurejo Village aim to increase the capacity of small business actors in recording financial reports. The approach involves education and assistance regarding recording techniques and an in-depth understanding of their benefits for business progress. Daily bookkeeping is integrated into the daily activities of micro-entrepreneurs to provide practical support. The PAR (Participatory Action Research) method implements this activity, ensuring active and collaborative participation between researchers and business actors. The implementation results show increased public understanding and knowledge of the importance of recording simple financial reports. Businesses recognize the real benefits of this practice, strengthening the financial foundation of their businesses and preparing them to face economic challenges. Awareness of the importance of recording financial reports is the key to increasing the competitiveness of small businesses.
Risk Mitigation as a Mandate: The Socio-Spiritual Narrative of Financing at KSPPS Artha Bahana Syariah Sa’adah, Ngiyanatus; Rifai, Fuad yanuar Akhmad; Pudail, M
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51988

Abstract

In the practice of Islamic microfinance, financing mitigation is one of the important instruments that has high risk because it is based on trust and profit sharing. The absence of physical security and dependence on the behavior of business partners makes risk management a crucial aspect that must be studied in depth. This study aims to analyze financing risks at KSPPS Artha Bahana Syariah Secang Branch, Magelang. Using a purely qualitative approach with an exploratory case study design, this study involved managers, financing managers, risk analysts, and cooperative members as key informants. Data collection techniques include in-depth interviews, direct observation, and analysis of internal documents of the institution. Data were analyzed through a thematic approach based on the Miles & Huberman and Braun & Clarke frameworks, to identify risk patterns and mitigation practices applied. The results of the study show that risk mitigation at KSPPS Artha Bahana Syariah Secang Branch is not only technical through SOPs and financing analysis, but also involves social and spiritual approaches. Officers interpret risk as a mandate, so they are cautious while still upholding the values of justice and empathy. Flexibility between procedures and kinship is the key to success. These findings demonstrate the importance of integration between the formal system and sharia values. Ethical training and spiritual strengthening are recommended to support the sustainability of value-based sharia cooperatives.
AKUNTANSI DALAM KAJIAN FILSAFAT ILMU DAN SPIRITUALITAS ISLAM Rifai, Fuad Yanuar Akhmad; Asrori, Ahmad Labib
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 9 No. 1 (2023): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v9i1.1534

Abstract

Penyusunan kembali kerangka konseptual terhadap pelaporan keuangan yang berpedoman pada prinsip dasar kebenaran, kejujuran dan keadilan menjadi sangat mendesak untuk dilakukan. Keberadaan akuntansi dalam Islam dapat dilihat dari berbagai bukti sejarah dan Al-Qur'an. Dalam Surat Al-Baqarah ayat 282, dibahas masalah muamalah. Dengan demikian secara epistemologis, aspek ulasan pada pengetahuan akuntansi yang seharusnya didasarkan pada sifat ilmu yang berasal dari Tuhan diwahyukan melalui wahyu. Dalam perspektif spiritual Islam, akuntansi dibagi menjadi empat yaitu akuntansi syariah yaitu merupakan produk bisnis syariah, akuntansi tarekat yaitu lebih mengedepankan sikap pada pelaksana akuntansi atau akuntan, akuntansi hakekat merupakan penarikan makna dari keterjadian akuntansi, dan akuntansi makrifat adalah pada intinya akuntansi diawasi oleh Allah azza wa jalla. Semua ini sudah relevan dengan sumber dari Alquran.
Optimizing the Role of KSPPS ERA in Supporting the Development of Small and Medium Enterprises Ulfiatha Chaerunisa Amir; Achmad Nur Alfianto; Fuad Yanuar Akhmad Rifai
Mutanaqishah: Journal of Islamic Banking Vol. 4 No. 1 (2024): June 2024
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v4i1.1589

Abstract

This research explores the role of KSPPS ERA in developing SMEs through the provision of interest-free loans and the impact of support on SME growth. The objectives of this study were to identify and analyze the contribution of KSPPS ERA in supporting local SMEs, observe the impact of interest-free loans on business development, and understand how an Islamic finance approach can strengthen the small and medium enterprise sector. The descriptive qualitative method was used in this study with data collection through interviews by KSPPS ERA management, SMEs, and direct observation of KSPPS ERA's business activities and operations. The results show that KSPPS ERA's support is mainly through interest-free loans, and help in developing local SMEs. SMEs welcome this support because it can increase income, expand business, and increase labor in SMEs that get financing without considering loan interest.
Pengaruh Emotional Branding Terhadap Loyalitas Pelanggan PT. Baraka NUGO Internasional Muzakki, Muhammad Alif; Akhmad Rifai, Fuad Yanuar; Fitriyani, Yeny
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11819

Abstract

Pemasaran barang dan jasa yang memenuhi kebutuhan bukanlah hanya untuk satu transaksi, melainkan bagian dalam rangka membangun hubungan jangka panjang yang menguntungkan bagi perusahaan tersebut maupun pelanggannya. Hubungan jangka panjang itu dibina dengan memasukkan unsur emosional dalam suatu merek, yang dikenal dengan emotional branding. Tujuan penelitian adalah untuk melihat pengaruh emotional branding PT. Baraka Bus NUGO dalam membangun hubungan jangka Panjang dengan pelanggannya. Menggunakan teori emotional branding Marc Gobe yaitu upaya untuk membangun ikatan emosional antara pelanggan dengan merek atau brand yang dimiliki oleh perusahaan melalui penekanan pada nilai dan citra positif yang ingin disampaikan kepada pelanggan, ketimbang sekadar menampilkan produk dan layanan yang ditawarkan. Sampel yang digunakan dalam penelitian ini adalah 46 responden, diambil dari data pelanggan yang sudah pernah booking bus NUGO lebih dari 2 kali. Pendekatan yang digunakan dalam penelitian ini menggunakan pendekatan kuantitatif deskriptif. Jenis data yang digunakan adalah data primer dengan pengumpulan data dengan kuesioner. Penelitian yang telah dilakukan mengemukakan bahwa emotional branding PT Baraka Bus NUGO Internasional kuat dengan rata-rata sebesar 90%.
Implementation Of Murabaha Financing In Baitul Maal Wat Tamwil: A SWOT Analysis Assodiqoh, Nur Ma'rifah; Fitriyani, Yeny; Yanuar, Fuad; Purwanto, Purwanto; Pambudi, Fajar
JPS (Jurnal Perbankan Syariah) Vol 5 No 1 (2024): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v5i1.1772

Abstract

This research uses the SWOT approach to review Murabaha financing at Baitul Maal Wat Tamwil (BMT). This research is field research, with primary and secondary data sources, such as questionnaires, interviews, and literature. The research sample consisted of 20 people and three informants. Data analysis uses a mixed method approach, quantitatively and qualitatively, with the IFAS, EFAS and SWOT matrices. The research results found that several internal and external factors need to be evaluated, such as public trust, quality leadership, networks and partnerships, excellent and friendly service, practical procedures, and strategic location, which are assets that organizations can utilize to socialize Murabaha financing in the community. Meanwhile, external opportunities such as support from government agencies, a majority Muslim community, and local marketing strategies offer further growth and development potential. However, there are areas for improvement in education and awareness, product and service innovation, limited resources, and local marketing strategies that need to be overcome. Furthermore, threats from many competitors, the same target market, and a low public understanding of Islamic financing exist. This research can be helpful as a reference for future research and then become a reference for BMT in aligning organizational strategy with internal strengths and external opportunities, as well as overcoming existing weaknesses and threats.
INTEGRATION OF MAQASHID SYARIAH VALUES IN RISK BASED DECISION MAKING: A CASE STUDY OF CV. UTAMA MAJU BERSAMA Anam, Rizqy Khairul; Rifai, Fuad Yanuar Akhmad; Purwanto, Purwanto
Distribusi - Journal of Management and Business Vol. 13 No. 2 (2025): Distribusi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v13i2.653

Abstract

This study aims to analyze how Maqashid Syariah values are integrated into risk-based decision making in a construction services company, using the case of CV. Utama Maju Bersama. The company faces technical risks such as well-drilling failures, occupational safety hazards, and clients’ financial challenges. The research uses a descriptive qualitative method, collecting data through in-depth interviews with the director and manager, as well as company documentation.The results show that although the management does not formally recognize the term Maqashid Syariah, its principles are substantially implemented in decision making. The value of hifz al-nafs is reflected in the use of PPE and workplace safety procedures; hifz al-maal in clear work contracts, interest-free installment payment schemes, and an internal cooperative; hifz ad-din in worship reminders and flexible prayer times; and hifz an-nasl in prioritizing the recruitment of married workers and providing social assistance. In addition, risk decisions are made through mutual consultation (musyawarah) with clients to achieve fair agreements, avoid gharar (uncertainty), and maintain customer satisfaction. These findings demonstrate that integrating Maqashid Syariah values can serve as an ethical and strategic approach to risk management in construction service companies, supporting business sustainability, social justice, and shared prosperity.
Paradoks Akad Mudharabah Pada Simpanan Berjangka: Perspektif Anggota BMT X Khoiroh, Fasta Bikul; Pudail, M.; Rifai, Fuad Yanuar Akhmad
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4369

Abstract

Mudharabah contracts in Islamic finance ideally emphasize partnership, transparency, and risk sharing. However, practices in time deposits often deviate from these principles. This study reflects on customers’ understanding of mudharabah at a BMT in Magelang using a phenomenological qualitative approach through in-depth interviews with active customers and limited observation. Findings reveal that most customers perceive themselves as passive depositors expecting fixed returns, while the institution holds dominant authority in managing the funds and determining the profit-sharing ratio. This creates unequal power relations and practices resembling conventional deposits. The study concludes a paradox between sharia ideals and practice, highlighting the need for financial literacy, transparency, and customer involvement to realize true partnership.
Co-Authors Abdul Ghofur Achmad Nur Alfianto Affida, Maulina Ahmad Nur Shobah Anam, Rizqy Khairul Anis Chariri Asrori, Ahmad Labib Assodiqoh, Nur Ma'rifah Budiyarsih Chew, Maykoski Fitriyani, Yeny Khoiroh, Fasta Bikul Lina Karina Wijaya Muzakki, Muhammad Alif Nuwun Priyono Pambudi, Fajar Pudail, M. Pudail, M. Purwanto Purwanto Purwanto Purwanto, Purwanto Putri, Sherlly Oktavia Dwi S Siswanto Sa’adah, Ngiyanatus Torsten, Pafgett Ulfiatha Chaerunisa Amir Umi Halimah Saadah Widad Sarah Hanifah Yulia, Mukhafatul Sifa Yuri, Jennifer