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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 Jurnal Kajian Akuntansi, Auditing dan Perpajakan Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Riset Akuntansi dan Bisnis Indonesia Cangkal : Jurnal Ilmu Sosial dan Humaniora Islamic Economics Journal
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.
Implementation of Government Accounting Standards, Its Implications for Accountability and Transparency in Indonesian Local Governments Agus Kurniawan; Citra Etika
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol. 3 No. 1 (2026)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2026.v3i1.115

Abstract

This study analyzes how the implementation of Government Accounting Standards (SAP) is associated with accountability and transparency in Indonesian local government financial reporting. A descriptive mixed-method design was applied. Quantitative evidence was derived from document analysis of audited 2023 Local Government Financial Statements (LKPD) from 15 city governments. Qualitative evidence was obtained from a survey of financial officers regarding implementation barriers. SAP implementation was operationalized through a normalized compliance index based on accuracy, completeness, timeliness, and transparency of disclosure. The findings show clear variation across local governments. Higher scores appear in governments with stronger staff capacity, more integrated information systems, and more active internal oversight. Lower scores are associated with limited technical training, fragmented data systems, and delays in report consolidation. The results indicate that formal adoption of SAP alone is not sufficient to produce accountable and transparent reporting. Implementation quality depends on organizational capacity and monitoring arrangements. This study contributes by combining compliance scoring with field-based perceptions of implementation barriers in one analytical frame and offers practical implications for training, digitalization, and audit follow-up.
Optimization of Zakat Fundraising Realisation Based on the Measurement of the Zakat Literacy Index in Rural and Urban Communities Adib Fachri; Citra Etika
Islamic Economics Journal Vol. 10 No. 02 (2024): Islamic Economics Journal
Publisher : Faculty of Economics and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v10i02.31

Abstract

This article compares zakat literacy between rural and urban communities in Lampung Province and explores strategies to optimize zakat fundraising based on the Zakat Literacy Index (ILZ) of each region. Using a mixed method approach with an explanatory design, 200 respondents were involved, with 100 from rural and 100 from urban areas. The independent t-test results show a difference in zakat literacy between the two groups, although the difference is not statistically significant. The ILZ in rural areas is 79.57 (medium category), while in urban areas it is 86.79 (high category), reflecting a relatively good understanding in both communities. To optimize zakat fundraising, urban areas can focus on strengthening technical management and adopting digital technology for payments, while rural areas require educational efforts and collaboration with religious leaders to enhance basic zakat knowledge.
Pengaruh Ekspor, Nilai Tukar Dan Uang Beredar Terhadap Cadangan Devisa Di 5 Negara Berkembang Terpilih Tahun 2018-2019 Dalam Perspektif Ekonomi Islam Ulfa Sofiana; Citra Etika; Muhammad Yusuf Bahtiar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.6789

Abstract

Peningkatan cadangan devisa suatu negara umumnya dipandang sebagai indikator kesehatan ekonomi yang positif. Namun, fenomena penurunan cadangan devisa yang tidak diikuti dengan penurunan ekspor dan nilai tukar yang signifikan telah menjadi perhatian dalam beberapa tahun terakhir. Fenomena ini bertentangan dengan teori yang mengaitkan penurunan cadangan devisa dengan pelemahan kinerja ekspor dan depresiasi nilai tukar. Hal ini menunjukkan bahwa terdapat faktor lain yang lebih dominan dalam mempengaruhi cadangan devisa, yaitu pertumbuhan uang beredar. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi cadangan devisa di 5 negara berkembang kawasan ASEAN dalam perspektif ekonomi islam. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Data yang digunakan adalah data sekunder yang dipublikasikan melalui website Bank Dunia selama 5 tahun yaitu tahun 2018-2022 di 5 negara berkembang di kawasan ASEAN. Hasil penelitian ini menunjukkan bahwa variabel ekspor tidak berpengaruh signifikan terhadap cadangan devisa. Sedangkan nilai tukar berpengaruh negatif dan signifikan terhadap cadangan devisa dan uang beredar berpengaruh positif dan signifikan terhadap cadangan devisa. Secara bersama-sama variabel ekspor, nilai tukar dan uang beredar berpengaruh signifikan terhadap cadangan devisa di 5 negara berkembang. Dalam perspektif ekonomi islam pengelolaan cadangan devisa boleh dilakukan dengan menekankan pentingnya sifat amanah dan tanggung jawab dalam mengelola kas negara.
Pengaruh Perdagangan Internasional dan Inflasi Terhadap Gross Domestic Product (GDP) Di Negara Kawasan Integrasi Ekonomi ASEAN Shinta Rahmatika; Citra Etika; Muhammad Yusuf Bahtiar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.6790

Abstract

Terbentuknya integrasi antar negara dalam bidang ekonomi di suatu kawasan akan menghasilkan keuntungan yang kemudian berdampak pada kesejahteraan negara pada Kawasan tersebut. Asia Tenggara memiliki organisasi regional yaitu ASEAN. Namun, pada tahun 2018 hingga 2019, integrasi ekonomi di ASEAN menghadapi berbagai permasalahan yang cukup kompleks. Dimana terjadi perang dagang antara negara Amerika Serikat dengan Negara China yang mana memberikan dampak nyata terhadap kestabilan negara-negara anggota ASEAN, terutama dalam masalah ekonomi. Oleh karena itu, peneliti ingin mengetahui pengaruh perdagangan internasional dan inflasi terhadap Gross Domestic Product (GDP) di Negara Kawasan Integrasi ASEAN. Jenis penelitian ini merupakan penelitian sekunder, metode penelitian yang digunakan yaitu metode analisis regresi data panel. Hasil penelitian ini yaitu perdagangan internasional berpengaruh positif dan signifikan terhadap GDP di Negara Kawasan Integrasi Ekonomi ASEAN dan Inflasi berpengaruh negatif dan signifikan terhadap GDP di Negara Kawasan Integrasi Ekonomi ASEAN. Serta secara bersama-sama memiliki pengaruh postif dan signifikan terhadap variabel depeden yaitu Gross Domestic Product (GDP) di Negara Kawasan Integrasi Ekonomi ASEAN.
Pengaruh Profitabilitas Dan Risiko Perusahaan Terhadap Fee Audit Dalam Perspektif Maqashid Syariah Juliya Maulina; Citra Etika
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.6791

Abstract

Terdapat banyak fenomena mengenai fee audit pada perusahaan yang masih mengalami fluktuasi tidak stabil dan rendahnya fee yang dibayarkan perusahaan, oleh karena itu pemberian fee audit tidak ada ketetapan sehingga terjadinya perbedaan atau perubahan yang hanya berdasarkan antara Auditor dengan perusahaan. Penelitian ini bertujuan untuk menganalisis secara parsial dan simultan terkait pengaruh profitabilitas perusahaan dan risiko perusahaan terhadap fee audit dalam perspektif maqashid syariah pada perusahaan manufaktur yang terdaftar di JII tahun 2019-2023. Penelitian ini merupakan peneltian kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi perusahaan, Bursa Efek Indonesia dan Jakarta Islamic Index. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Jakarta Islamic Index tahun 2019-2023. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Analisis data yang diguakan adalah analisis regresi data panel dengan menggunakan program E-Views 12. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas perusahaan berpengaruh terhadap fee audit. Sedangkan risiko perusahaan memiliki pengaruh negative terhadap fee audit Secara simultan profitabilitas perusahaan dan risiko perusahaan secara bersama-sama berpengaruh terhadap fee audit. Sedangkan Fee audit dalam perspektif maqashid syariah tidak hanya dilihat sebagai biaya semata, tetapi juga sebagai bagian integral dari sistem pengendalian internal yang bertujuan untuk menjaga kemaslahatan umat.
PENGARUH BRAND IDENTIFICATION, BRAND EXPERIENCE, DAN BRAND TRUST TERHADAP BRAND EVANGELISM PRODUK SMARTPHONE DIKALANGAN GEN Z DALAM PERSPEKTIF BISNIS ISLAM Fadila Wahyu Amanda; Yulistia Devi; Citra Etika
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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

Abstract

This study is motivated by the increasing use of smartphones among Generation Z, where smartphones function not only as communication tools but also as symbols of identity and lifestyle. This phenomenon encourages the emergence of brand evangelism behavior, which refers to consumers’ willingness to actively recommend and defend the brand they use. The study aims to analyze the influence of brand identification, brand experience, and brand trust on brand evangelism of smartphone products among Generation Z users of Apple iPhone in Bandar Lampung from the perspective of Islamic business. A quantitative approach was employed using a survey method through questionnaires distributed to respondents selected by non probability sampling technique. Data were analyzed using the Partial Least Square model to examine the relationships among variables. The results indicate that brand identification and brand trust have a positive and significant effect on brand evangelism, while brand experience does not have a significant effect. These findings suggest that identity attachment and trust in a brand are the primary factors encouraging consumers to become evangelists, whereas usage experience alone is insufficient without strong emotional attachment and confidence in the brand. From the Islamic business perspective, this behavior aligns with the principle of promoting goodness, provided it is conducted honestly, proportionally, and without harming others
Maqashid Al-Syariah Implementation and Its Impact on SDGs Achievement in Lampung Baznas (2020–2024) Emilia, Nadia; Fasa, M. Iqbal; Etika, Citra
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.474

Abstract

Purpose: This study aims to analyze the effect of Maqasid Al-Syariah on the achievement of Sustainable Development Goals (SDGs) at BAZNAS of Lampung Province during the period 2020–2024. Methodology: This study employed a quantitative approach using a survey method with questionnaires distributed to 98 mustahik respondents selected by purposive sampling. The data were analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) with SmartPLS software. Results: The results indicate that Maqasid Al-Syariah has a positive and significant effect on the achievement of SDGs, with a T-statistic value of 4.396 and a p-value of 0.000. The coefficient of determination shows that Maqasid Al-Syariah explains 34.1% of the variation in the SDGs achievement. Conclusions: The implementation of Maqasid Al-Syariah principles, including the protection of religion, life, intellect, lineage, and wealth, contributes significantly to sustainable development through zakat empowerment programs at BAZNAS Lampung Province. Limitations: This study is limited to one regional zakat institution, namely BAZNAS Lampung Province, with data collected only from mustahik respondents during 2020–2024. This may not fully represent the broader impact of zakat institutions in Indonesia’s economy. Contribution: This study provides empirical evidence linking classical Maqasid Al-Syariah principles to global SDGs within regional zakat institutions, offering zakat managers and policymakers insights for designing sustainable, inclusive development strategies, especially in post-pandemic economic recovery.
Co-Authors Adesta, Revsi Adib Fachri Adinda, Delvira Rahma Agus Kurniawan ahmad habibi Ahmad Yusup, Ahmad 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 Emilia, Nadia Fadhlihi, Andueriganta Fadila Wahyu Amanda Fasa, M. Iqbal 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 Mega Fatimah Rosana Meta Priska Yulita Meti Elisa Pitri Mismiwati Mutinah, Mutinah NILAWATI Nur Alam, Hendri 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 Yulistia Devi Yunita, Dhea