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All Journal Jurnal Ekonomi Modernisasi JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Ekonomi Islam JMM (Jurnal Masyarakat Mandiri) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Kumawula: Jurnal Pengabdian Kepada Masyarakat KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Riset Akuntansi (RISTANSI) El-Aswaq e_Jurnal Ilmiah Riset Akuntansi Pena Dimas Jurnal of Islamic Economic Studies Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Referensi Islamika: Jurnal Studi Islam
Arista Fauzi Kartika Sari
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Relevansi Pembiayaan KPR Indent iB dengan Ketentuan DSN-MUI dan PSAK 104 Arista Fauzi Kartika Sari
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

This study aims to examine the implementation of the KPR Indent iB product at BTNSyariah and its compliance with Fatwa No. 06/DSN-MUI/IV/2000 concerning Istishna Sale and Purchase and PSAK 104 Istishna Accounting. The urgency of this study is to examine the principles and compliance of accounting recognition for istishna contracts in the KPR Indent Ib product at BTNSyariah. This study uses a qualitative method, with primary data collection through interviews and secondary data through the required documents. The result is that the KPR Indent iB product from BTN Syariah is in accordance with the provisions of Fatwa No. 06/DSN-MUI/IV/2000 concerning Istishna Sale and Purchase, namely an explanation of the payment and time period that must be submitted at the beginning, and carried out in accordance with the agreement of both parties. In accounting, the payment process has been automated using the banking system in accordance with the provisions of PSAK 104.
Pengaruh Financial Literacy dan Persepsi Risiko Terhadap Minat Berinvestasi Generasi Z di Malang Raya: Perbandingan Antara Minat Investasi di Pasar Modal dan Investasi Emas Nuzumi, Aminah; Sudaryanti, Dwiyani; Sari, Arista Fauzi Kartika
e_Jurnal Ilmiah Riset Akuntansi Vol 14, No 02 (2025): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research is motivated by Generation Z high spending tendencies and consumerist lifestyle, which makes it difficult to minimize expenses and save. Therefore, managing wealth and financial resources requires adequate skills and knowledge. Investing is a method of financial and wealth management that individual can implement. Lack of financial literacy and high-risk perception are often the main barriers affecting their interest in investing. Therefore, this study aims to analyze the influence of financial literacy and risk perception on investment interest in these two instruments. A quantitative research approach was employed, using Purposive Sampling to select respondents aged 17-26 years from Malang Raya, resulting in 65 participants. Data were collected through questionnaires and analyzed using multiple linear regression techniques. The results indicate that financial literacy has a positive and significant effect on investment interest in both the capital market and gold. This means that the higher an individual's financial literacy, the greater the likelihood of their interest in investing. However, risk perception has a significant negative impact on investment interest in gold, while its effect on the capital market is not significant. This suggests that although financial literacy encourages investment interest, concerns about risk can hinder investment decisions, especially regarding gold. Further comparative tests reveal that Generation Z shows a greater interest in investing in gold compared to the capital market. This phenomenon may be related to the perception of gold investment as safer or easier to understand.Keywords: Financial literacy; investment interest; risk perception; generation z.
Pelatihan Digital Accounting guna Peningkatan Kinerja Keuangan UMKM: Digital Accounting Training to Improve the Financial Performance of MSMEs Sari, Arista Fauzi Kartika; Hariri, Hariri
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 9 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i9.7262

Abstract

This community service program aims to improve the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the Bandulan sub-district of Malang city through digital accounting training. This training is designed to improve understanding of basic accounting concepts and the use of accounting software to facilitate the recording of financial transactions that previously used manual recording. The training activities were carried out online and offline and were attended by 10 MSME participants, either as owners or in the finance department. The implementation method used was lectures to convey basic accounting concepts for MSMEs and practice operating digital accounting applications. The results of monitoring and evaluation showed that the value of MSME partners was at least 75 points, which means that partners can absorb the knowledge that has been carried out by the service team well. The results of this service can improve financial performance and effective and efficient management decision-making.
ACCOUNTABILITY IN SHARIA SERVICE BUSINESS PRACTICES WITHIN THE LOCAL ECONOMY: AN ETHNOMETHODOLOGICAL STUDY IN MALANG Arista Fauzi Kartika Sari; Nuril Badria
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 3 (2026): JUNE
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i3.825

Abstract

This research aims to examine how local sharia service businesses construct and practice accountability beyond merely using Islamic branding. Many local economies have adopted Islamic branding for their service businesses, yet a gap often remains between their claims and operational practices. Islamic branding should not function only as a market-oriented label but should substantively integrate Islamic values into daily operations. This qualitative study employs an ethnomethodological approach. The analysis focuses on three core concepts: indexicality, reflexivity, and common-sense knowledge. Data were collected through direct observation, semi-structured interviews, and documentation. Interviews were conducted with owners and staff of a Sharia laundry, a Sharia travel agency, and a sharia guest house in Malang, Indonesia. The indexicality of Sharia laundry is the purification of clothes at the end of the washing process (thaharah). Sharia travel is collaborating with halal-certified restaurants and Sharia guest houses. Sharia guest houses ensures that guests are mahram and collaborate with sharia laundries. Reflexivity among all respondents indicates that the operational practices of these three businesses reflect a commitment to Sharia principles. Common-sense knowledge such as the local understanding that purification is using running water, halal sign on a restaurant guarantess safety, and staying overnight together with someone who is not mahram is forbidden The synergy between Islamic branding and local economic practices can help build public trust and support the sustainability of Sharia businesses. However, this study is limited because it does not include formal compliance confirmation from the DSN-MUI (Indonesian Ulema Council). Findings are also context‑specific and not generalizable. This study offers originality by applying ethnomethodology to examine accountability in Sharia service businesses within the local economy, a topic rarely explored in halal industry research. It demonstrates that sharia accountability is socially constructed rather than through formal certification alone.  
IMPLEMENTASI PRINSIP AKUNTANSI SYARIAH UNTUK UMKM DI KOTA BATU Arista Fauzi Kartika Sari; Fadillah Putri; Verla Selvia Putri
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2842

Abstract

This study aims to examine the implementation of sharia accounting principles and financial reporting practices of Micro, Small, and Medium Enterprises (MSMEs) in Batu City. The method used is descriptive qualitative, which allows researchers to gain an in-depth understanding of the experiences and views of MSME actors. Primary data were obtained through interviews with eight MSME actors and direct documentation of their financial recording processes. The data analysis technique consists of three main stages: data reduction, data presentation, and drawing conclusions. The results of the study indicate that of the eight informants, only two informants did not keep records. The rest did record but only limited to income and expenses, or can be called profit and loss reports. Other informants also recorded cash flow and business debt. The informants have also implemented sharia principles in their businesses, namely honesty, fairness, accountability and freedom from usury.
Menelisik Peran IQ, EQ, Dan SQ dalam Kesuksesan Bisnis Generasi Z Arista Fauzi Kartika Sari; Lilik Purwanti
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 4 (2025): Oktober
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i4.376

Abstract

This study aims to examine in more depth how IQ, EQ, and SQ intelligence are practiced by Generation Z in supporting the success of their businesses. As is known, Gen Z is close to technology, and has a high entrepreneurial spirit and creativity. This study is expected to provide a holistic understanding and practical recommendations for the development of sustainable young entrepreneurship. This study uses an interpretive paradigm of the ethnomethodology method by examining three informants with different businesses, but focused on Gen Z who started their own business. The results show that the three informants have integrated IQ, EQ, and SQ to develop their businesses through the indexicality of utilizing technology for marketing, one informant did trial and error. In terms of emotional intelligence (EQ), there is an indexicality of support for other Gen Z, maintaining the mental health of the team, and paying attention to concern for their environment. In terms of spiritual intelligence (SQ), there is an indexicality of belief in the provision of sustenance from God, ensuring the halalness of the products sold, charging prices that are not too high for charity to customers.
Co-Authors Abdul Afrillah Nur Sugeng Afifudin Afifudin Agustin Nilamsari Ahmad Alvin Ahludz Dzikrillah Ahmad Zakqi Dinal Falakh Ahsani Taqwiem Aldo Gumelang Wibiandika Alfian Shofi Alhamzah Alfitra, Muhammad Syahrevi Ali Fikri, Moch. Fanni Alivia Nur Yuana Alvionita, Eka Amalia Belladina Amalia, Zahrotul Ambarwati, Fadyah Alya Aminatus Zahro AMINATUS ZAHRO, AMINATUS Anik Malikah Arini Fitria Mustapita Arisandi, Modelan Bilallimanto Yovi Arum Alphinia Aviyanti Deah Azzaroh Azri, Nur Azzaroh, Aviyanti Deah Baiq Sonia Toin Brilliant Imani Harlistina Bulharis Bulharis Clarissa Frisma Adinda Damayanti, Lucky Ayu Danang Guntoro Dandi M Ilham Dedi Mizwar Umar Devi Kartikasari Devinda Larasati DEWI DIAH FAKHRIYYAH Diyah Anisa Diyan Ratna Widiyanti Dwi Shindi Syafriyanti Dwiyani Sudaryanti Dyah Pitaloka Eka Susi Indriani Endang Purnama Sari Erik Setiyawan Erni Eris Setiawati Erya Santi Safitri Fadillah Putri Fahira, Ainun Farhan Faris Afif Faturrohma, Sari Febriati Sari Febriyanti, Sintya Ayu Firda Fikra Tania Funi Suci Ramadan Gadis Ananda Galih Ilham Afif Habibatut Thoyibah Halim, Abd Halimatus Sholikhah Hamzah, Afdal Hariri, Hariri Hariri, Hariri Harlistina, Brilliant Imani Harun Alrasyid Hikmah Fitri Kasalo Hofifah, Nur Ibnu Zakaria Ika Aulla Ika Hidayanti Inayah Indi Rachmawati Indrawan Maulana Indriyani, Devi Fajar Inti Sari Iqbal Burhanuddin Maulidy Ira Susanti Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kamila, Nurul Fitrotul Khoirotul Kiptiyah Khoirul Ahmad Afandi Kholifah, Adilla Kiki Dwi Anggraini Komariyah, Rizkiyatul Lailatur Rohmah Lailatus Shoimah Latifah Hanum Lilik Purwanti Linda Devita Lingga Aprilia Putri Yuana Lisa Mariantini Listiya Ayuningsih Lucky Ayu Damayanti Lutfi Damayanti Luthfiyah, Mitha Faridatul M. Cholid Mawardi M. Hasan Rifa’i Mardani Fitria Ningrum Mardhani Susilawati Maryani Sabtu Maslichah, Maslichah Maulana, Muhamad Yusriel Mileinia Sukoco Putri Moch. Fanni Ali Fikri Moh. Amin Moh. Amin Moh. Mahrus Hadi Mohammad Rizal Monica Gandasari Monita Khoiriah Muawanah Muawanah Mufarohah, Risma Muhammad Faris Nugraha Muhammad Fiqi Hendrawan Muhammad Noor Ramadhani Muhammad Rizki Algadri Muhammad Syahrevi Alfitra Mutiatus Sholiha Nabilah Muidatur Rahma Nadhiro', Hanifah Ainun Nadila Putri Hastiti Nadilla Rahayu Nadliyah Wardha Miftahul Jannah Nanik Risma Nadia Na’ila Sifaur Rohmah Nila Aprianingsih Nila Khoirur Rosyidah Noor Shodiq Askandar Novita Aprilia Sari Nugraha, Muhammad Faris Nur Diana Nur Diana Nur Diana Nur Dina Sofia Nur Hofifah Nur Z N, Maulidia Nurani Damei Ati Nurfaindah Lestari Nurhayati Nurhayati Nuril Badria Nuzumi, Aminah Prahasti, Rahma Amirah Putra, Dipo Dwitanto Amir Putri, Venni Endina R. Triwigati Ningsih Rafiandi, Qasthari Aslan Rahmawati Rahmawati Reza, Oktayuan Nanda Risqi Firda Salsabila Rizki Fitrian Putra Rochmawati, Putri Rohmah, Na’ila Sifaur Ryan Fazrin Ahmad Safitri Safitri Saida, Surya Sandila Elatul Latifah Sarah Ahmad SETIYAWAN, ERIK Shinta Lutmila Safitri Sintya Ayu Febriyanti Soeharto, Dwiky Oktovany Israa Sofiah Sofiah Solichah, Erina Umahatus Sri Wahyuningsih Sugiarto Abdullah Surya Sari Faradiba Susilawati, Mardhani Syamsiar, Syamsiar Syamsul Huda Thoyibah, Habibatut Uhaiba, Syafina Rahmaniyah Uhela Mawadati Uji Sri Dewi Binto II Ula, Lailatul Mukaromatul Ulfa Syaidatina Umi Lailtul Izza Venni Endina Putri Verla Selvia Putri Yuni Susanti Zhulifar Maulana Ibarahim Aziz Ziaratussausan B.P Zulfa Afifah