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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Islamic Ecomonics Journal I-Finance Journal Jurnal Akuntansi dan Pajak Perisai : Islamic Banking and Finance Journal Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMM (Jurnal Masyarakat Mandiri) YUME : Journal of Management Jurnal Tabarru': Islamic Banking and Finance Syarikat : Jurnal Rumpun Ekonomi Syariah EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Jurnal Ilmiah Edunomika (JIE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) ProBisnis : Jurnal Manajemen Golden Ratio of Finance Management Golden Ratio of Auditing Research Perbanas Journal of Islamic Economics and Business Al Tahdzib: Jurnal Pendidikan Islam Anak Usia Dini Indonesian Journal of Islamic Economics and Finance KENDALI: Economics and Social Humanities Jurnal Pengabdian Masyarakat Bangsa Jurnal Media Akademik (JMA) Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Aksi Dosen dan Mahasiswa Jurnal Pengabdian Masyarakat J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Citra Etika
Universitas Islam Negeri Raden Intan Lampung
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Sharia Audit in Indonesia: Implementation, Challenges, And Future Prospects: Audit Syariah di Indonesia: Implementasi, Tantangan, dan Prospek Masa Depan Fadhlihi, Andueriganta; Yufantria, Fenni; Etika, Citra
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i2.1870

Abstract

This study aims to examine how the implementation of Sharia audit is carried out in Indonesia and to identify the challenges that must be addressed for future development. This research employs a qualitative approach using a literature review method. The findings of this study indicate several issues in the development of Sharia audit in Indonesia, including weak regulations related to Sharia auditing, limited numbers and competencies of Sharia auditors, and the absence of a comprehensive Sharia audit standard. These findings highlight the need to strengthen the regulatory framework, enhance auditor competencies, and establish national Sharia audit standardization to reinforce governance, accountability, and public trust in Indonesia’s Islamic financial institutions.  
PEMBERDAYAAN USAHA MIKRO, KECIL, DAN MENENGAH MELALUI DIGITAL MARKETING DAN FINANCIAL REPORTING Habibi, Ahmad; Putri, Rosydalina; Etika, Citra
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.22176

Abstract

Abstrak: Minimnya SDM yang memiliki pengetahuan yang luas di bidang usaha, permodalan, marketing dan pengelolaan keuangan menyebabkan UMKM di Provinsi Lampung tidak mampu bertahan dan bersaing di era global. Mitra pada kegiatan pengabdian ini adalah 150 pelaku UMKM yang terdapat di 3 wilayah Provinsi Lampung yaitu; 50 orang pelaku UMKM di Kota Bandar Lampung, 50 orang pelaku UMKM di Kabupaten Lampung Timur dan 50 orang pelaku UMKM di Kabupaten Lampung Tengah. Tujuan dari kegiatan pengabdian kepada Masyarakat ini adalah untuk meningkatkan skill dalam melakukan proses pemasaran secara digital dan kemampuan membuat pencatatan laporan keuangan UMKM di Provinsi Lampung. Berdasarkan hasil evaluasi melalui kuesioner, kegiatan ini memberikan hasil peningkatan kemampuan peserta sebesar 87,5% dalam penggunaan digital marketing dan digital financial reporting.Abstract: The limitations of human resources who have good knowledge in the fields of business, capital, marketing and financial management causes MSMEs in Lampung Province become dificult to survive and compete in the global era. Partners in this service activity are 150 MSME owner in 3 regions of Lampung Province, namely; 50 MSME owners in Bandar Lampung City, 50 MSME owners in East Lampung Regency and 50 MSME owners in Central Lampung Regency. The purpose of this community service activity is to improve skills partner’s in carrying out digital marketing processes and the ability to record MSME financial statements in Lampung Province. Based on the results of the evaluation through questionnaires, this activity resulted in an increase in participants' abilities by 87.5% in the use of digital marketing and digital financial reporting.
Co-Authors Adesta, Revsi Adib Fachri Adinda, Delvira Rahma ahmad habibi Ahmad Yusup, Ahmad Alam, Hendri Nur Alfahraby, Muhammad Zaky Amrina Rosyada Ana Musta’anah Angraeni, Dea Apriliani, Khaerani Attaqi, Rima Billah Cris Kuntadi David Fergiawan Desi Fitria Diah Mukminatul Hasimi Diah Mukminatul Hasimi Dimas Pratomo Dirga Ananda Syahputra El Vito Kumala Fadhlihi, Andueriganta Fuadan, LukLuk Fu’ad, Zainal Hanif, H. Hasyimi, Diah Mukminatul Heri Junaidi Herliyanti, Cici Ilma Amalia, Ilma Janah, Selin Puspo Juliya Maulina Junaini Bustami Kristianto, Aditia Dwi Liya Ermawati M. Yusuf Bahtiar, M. Yusuf Marheni Marheni Meta Priska Yulita Meti Elisa Pitri Mismiwati Muhammad Kurniawan Mutinah, Mutinah NILAWATI Nurazizah, Sania Nurfikri, M Azkia Nursidik, Nursidik Oktafia, Selva Pratomo, Dimas Putri, Regita Ayu Rachmania Rachmania Rachmania, Rachmania Rafiudin, Muhammad Randy Izza Rahma Nur Anisa Rahmah, Shafa Febriliani Rio Dermawantoro Rosydalina Putri Ruslan Abdul Ghofur Safitri, Cindi Serly Setia Diwanti Shilamaya, Putri Shinta Rahmatika Solihah, Adinda Putri Zakiyatus Srifariyati, Srifariyati Suhendar Suhendar, Suhendar Syamsul Hilal Taufiqurohman, Taufiqurohman Tubagus Iqbal Fajar Tulus Suryanto Tunnisa, Ilma Hikma Ulfa Sofiana Wahyudi, Tertiarti Weni Rosilawati Wibowo, Geodimas Yufantria, Fenni Yulis Juncy Aprida Yulistia Devi Yunita, Dhea