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All Journal EL-MUHASABA Gorontalo Accounting Journal Iqtishoduna: Jurnal Ekonomi Islam JAF- Journal of Accounting and Finance Jurnal E-Bis: Ekonomi Bisnis Jurnal EMA (Ekonomi Manajemen Akuntansi) Indonesian Journal of Islamic Economics and Business An-Nisbah : Jurnal Perbankan Syariah Khidmatuna : Jurnal Pengabdian Kepada Masyarakat Borobudur Accounting Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Jurnal Akuntansi ZISWAF: Jurnal Zakat dan Wakaf
Nina Dwi Setyaningsih
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Analisis Penerapan Akad Mudharabah pada Tabungan BMT UGT Nusantara Capem Pare Sesuai PSAK 105 Safitri Nurul Agustin; Nina Dwi Setyaningsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6195

Abstract

The implementation of mudharabah agreement on sharia savings is very important to ensure the management of capital owner funds (shahibul mal) in accordance with sharia principles. To find out the application of mudharabah agreement on sharia savings, provisions are required that are in accordance with the Financial Accounting Standards Statement (PSAK) 105. This study aims to analyze in depth the mudharabah agreement protocol on sharia savings at Baitul Maal wa Tamwil (BMT) UGT Nusantara Capem Pare Kediri with the Financial Accounting Standards Statement (PSAK) 105 which is the mudharabah accounting standard. This study is a qualitative study and uses a descriptive approach. The results of this study indicate that (1) Baitul Maal wa Tamwil (BMT) UGT Nusantara Capem Pare Kediri as a fund manager has implemented a mudharabah agreement for the management of savings deposited by capital owners (shahibul mal) which are then managed for productive businesses. The profit sharing system used is 60% for BMT and 40% for members. And the distribution of results is carried out based on the agreed ratio after BMT makes a profit. (2) The analysis of PSAK 105 on the mudharabah contract for savings at BMT UGT Nusantara Capem Pare Kediri is correct in terms of recognition and measurement, but the presentation and sealing are still less than perfect, because they only cover the balance sheet, profit and loss, and cash flow, and do not follow the provisions of PSAK 101.
Penguatan Peran Fintech Syariah Dalam Mendukung Pembiayaan UMKM Halal: Kajian Konseptual Berbasis Ekosistem Ekonomi Syariah Muhammad Majduddin; Nina Dwi Setyaningsih
An-Nisbah: Jurnal Perbankan Syariah Vol. 7 No. 1 (2026): An-Nisbah: Jurnal Perbankan Syariah
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/nisbah.v7i1.4716

Abstract

Perkembangan industri halal global memiiki tren signifikan dan menempatkan sebagai sektor strategis dalam perekonomian dunia. Indonesia, sebagai negara dengan populasi Muslim terbesar, memiliki peluang besar dalam penguatan industri halal nasional, namun UMKM halal masih menghadapi keterbatasan akses pembiayaan, literasi keuangan syariah, dan kemampuan digital. Penelitian ini bertujuan membangun kerangka konseptual terkait peran fintech syariah dalam mendukung pembiayaan UMKM halal berbasis ekosistem ekonomi syariah. Pendekatan yang digunakan adalah kajian konseptual dengan analisis isi dan pemetaan tematik pada literatur ilmiah, laporan lembaga resmi, serta dokumen kebijakan terkait. Hasil kajian menunjukkan bahwa fintech syariah tidak hanya berfungsi sebagai penyedia pembiayaan, namun juga sebagai orkestrator nilai yang mengintegrasikan pembiayaan berbasis syirkah, kepatuhan syariah dan literasi digital.
Determinants of Indonesian Muslim Students’ Intention to Online Infaq tn the Digital Philanthropy Era Asnawi, Nur; Setyaningsih, Nina Dwi; Kamila, Talia Putri; Fanani, Muhammad Asnan
ZISWAF Vol 13, No 1 (2026): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v13i1.34423

Abstract

This study analyzes the behavioral intentions of Indonesian Muslim students to infaq using online platforms. The study uses quantitative methods and PLS-SEM to analyze data from 306 university students in major Indonesian cities. The results show that Past Behavior Frequency, Positive Anticipatory Emotions, Perceived Behavioral Control, Religious Beliefs, and Subjective Norms predict intention to donate online among Muslim students. Intention, past behavior frequency, perceived behavioral control, and religious beliefs also predict behavioral intention to donate online. Attitude toward online infaq and negative anticipatory emotions do not predict intention. The study offers theoretical and managerial insights for academics and managers of online donation platforms.
Co-Authors Afani, Moh. Ahmad Yazid Afthon Ardia Fatkhul Amin Atika, Bunga Filsa Cahya, Rama Putra Adi Dwi Nursafitri Muchlis, Devy Ervina Levi Astutik Fahma, Yoga Taufan Fanani, Muhammad Asnan Fauzi, Mohammad Rizka Cholid Febriani Nur Hariroh Galih Nur Rahman Hanung Fajar Ahsana Isnan Murdiansyah Kamila, Talia Putri Larasati, Kirana Mubarokah, Annisa Kharirotul Muhammad Majduddin Naila Dzul Khoirot Nanik Wahyuni ‎ Nur Asnawi Nur Fitri, Muhammad Ihsan Octaviani, Nurul Mariatul Laily Rindika, Santika Maya Robihatun NIsa Rosdiyana, Rosdiyana Safitri Nurul Agustin Saniyyah Nur Baiti Shinta Nuriyah, Neng Liana Syafaat, Farid Azhar Waeno, Mahamadaree Yoga Taufan Fahma Yulia Ratna Sari Yuliani, Siti Dewi Zikria Indriani