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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Islamic Ecomonics Journal I-Finance Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam 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 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 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Islamic Economics and Finance KENDALI: Economics and Social Humanities Jurnal Pengabdian Masyarakat Bangsa Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Accounting Inaba 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 Ulil Albab Riset Akuntansi dan Bisnis Indonesia Cangkal : Jurnal Ilmu Sosial dan Humaniora
Citra Etika
Universitas Islam Negeri Raden Intan Lampung
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Implementasi Metode Drill dalam Hafalan Surat Pendek Juz 30 Pada Anak Usia Dini Mutinah Mutinah; Srifariyati Srifariyati; Nursidik Nursidik; Citra Etika
Al Tahdzib: Jurnal Pendidikan Islam Anak Usia Dini Vol. 3 No. 1 (2024): Al Tahdzib: Jurnal Pendidikan Islam Anak Usia Dini
Publisher : STAI Publisistik Thawalib Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54150/altahdzib.v3i1.331

Abstract

The training method, often referred to by various names such as readiness training method, habituation method, coaching method, and drill, is a technique commonly used by teachers, both inside and outside the classroom. In Tahfidz learning, there is a difference compared to other subjects because the main focus is on the memorization aspect. Memorizing verses of the Qur'an requires precision and caution because errors in memorization can have fatal consequences. Early childhood is considered the golden age for learning as it is the best developmental period for children. This period is crucial for laying the foundations of intelligence, personality, and creativity in individuals. Cognitively, children at this age have high absorption potential. Therefore, it is the right time to start the process of memorizing short verses. In this study, the approach used is qualitative method with field research aiming to obtain descriptive or narrative data about background, social groups, individuals, and community institutions. The research findings indicate that Tahfidz learning (memorization of short verses from Juz 30) is conducted with enthusiasm, activity, creativity, and cheerfulness, and the children are able to follow the learning process well.
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
TRANSFORMASI DIGITAL DALAM ISLAMIC SOCIAL FINANCE DAN KONTRIBUSINYA TERHADAP PEMBANGUNAN BERKELANJUTAN : ANALISIS BIBLIOMETRIK Etika, Citra; Fuadan, LukLuk; Wahyudi, Tertiarti
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 2 (2025): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2025.vol8(2).25451

Abstract

Penelitian ini bertujuan menganalisis transformasi digital dalam Islamic Social Finance (ISF) dan kontribusinya terhadap pembangunan berkelanjutan melalui pendekatan analisis bibliometrik terhadap 327 artikel terindeks Scopus periode 2020–2025. Data dianalisis menggunakan Biblioshiny for R dan VOSviewer 1.6.20 melalui teknik performance analysis, co-word analysis, bibliographic coupling, dan thematic evolution mapping. Hasil penelitian menunjukkan peningkatan signifikan publikasi ISF, menandakan pergeseran paradigma dari pendekatan filantropi menuju model pembangunan berbasis nilai maqāṣid al-sharī‘ah dan Sustainable Development Goals (SDGs). Empat klaster tematik utama teridentifikasi, yaitu Islamic finance dan zakat sebagai tema penggerak, sustainability dan social welfare sebagai tema dasar, microfinance dan waqf management sebagai tema khusus, serta fintech, crowdfunding, dan digital waqf sebagai tema baru yang berkembang. Indonesia dan Malaysia menempati posisi sentral dalam penelitian ISF global. Penelitian ini menyimpulkan bahwa digitalisasi berperan sebagai katalis transformasi menuju sistem keuangan sosial Islam yang inklusif, transparan, dan berkeadilan, sekaligus memperkuat kontribusi ISF terhadap enam tujuan utama SDGs melalui tata kelola dan inovasi berbasis nilai-nilai syariah.
Analisis Determinasi Biaya Transaksi Tata Niaga Dalam Perspektif Ekonomi Islam: (Studi Pada Petani Beras Kabupaten Tulang Bawang Barat) Serly Setia Diwanti; Citra Etika; Muhammad Yusuf Bahtiar
KENDALI: Economics and Social Humanities Vol. 3 No. 3 (2025): KENDALI: Economics and Social Sciences Humanities, Maret 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v3i3.688

Abstract

Biaya transaksi adalah biaya untuk melakukan identifikasi, eksplorasi, dan mitigasi semua bentuk biaya kontrak dan juga berfokus pada pengaturan kelembagaan tempat transaksi tersebut dinegosiasi dan direalisasikan. Berkaitan dengan aktivitas transaksi ekonomi diatur dalam tingkatan ketiga institusi yaitu terkait dengan tata kelola (governance) yang baik agar biaya transaksi (transaction costs) dapat diminimumkan. Penelitian ini bertujuan menganalisis Determinasi Biaya Transaksi Tata niaga dan petani di Kabupaten Tulang Bawang Barat tepatnya pada dua Kecamatan Tumijajar dan Kecamatan Tulang Bawang Tengah. Jenis penelitian dalam penelitian ini adalah penelitian lapangan (field research) dengan menggunakan pendekatan studi kasus yang dianalisis secara kuantitatif. Dalam hal ini peneliti mengamati petani dan tata niaga di Kecamatan Tumijajar dan Kecamatan Tulang Bawang Tengah. Penelitian ini menggunakan Teknik pengumpulan data observasi non partisipan dan kuesioner. Pendekatan penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda menggunakan alat analisis E-Views 12. Hasil penelitian ini menunjukan bahwa secara parsial variabel jaringan sosial, kepercayaan dan kelembagaan berpengaruh positif dan signifikan terhadap biaya transaksi di kabupaten Tulang Bawang Barat. Secara simultan variabel jaringan sosial, kepercayaan, dan kelembagaan secara bersama-sama berpengaruh positif dan signifikan terhadap biaya transaksi di Kabupaten Tulang Bawang Barat. Ditinjau dalam ekonomi islam, Islam mengurangi biaya transaksi dalam tata niaga dengan menekankan prinsip-prinsip seperti kejujuran, transparansi, dan keadilan dalam setiap akad atau perjanjian bisnis. Dengan adanya aturan yang jelas dan adil, seperti larangan praktik riba (bunga), gharar (ketidakpastian), dan maysir (perjudian), Islam mendorong pengurangan biaya yang tidak perlu, menghindari sengketa, dan meningkatkan efisiensi dalam proses transaksi.
PENGARUH OPERATING CAPACITY, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS DENGAN DEBT DEFAULT SEBAGAI VARIABEL INTERVENING PERSPEKTIF EKONOMI ISLAM Yulis Juncy Aprida; Citra Etika; Weni Rosilawati
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities, Juli 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.732

Abstract

Era persaingan dalam dunia bisnis berkaitan dengan kemampuan perusahaan untuk mengelola keuangan. Alokasi keuangan yang tepat akan membuat perusahaan memiliki kondisi keuangan yang baik, namun sebaliknya perusahaan yang tidak dapat mengelola keuangan dengan baik akan mengalami keadaan kesulitan keuangan atau financial distress. Penelitian ini bertujuan untuk mengetahui pengaruh operating dan sales growth terhadap financial distress dengan debt default sebagai variabel intervening perspektif ekonomi Islam. Metodologi yang digunakan adalah kuantitatif, data yang digunakan merupakan data sekunder. Sampel yang digunakan merupakan 11 perusahaan farmasi Di Indeks Saham Syariah Indonesia Tahun 2020-2023. Uji regresi yang digunakan yaitu uji analisis jalur path. Hasil penelitian menunjukkan Operating capacity pada perusahaan farmasi tidak berpengaruh terhadap financial distress. Sales growth berpengaruh signifikan terhadap financial distress. Sales growth yang tinggi dapat menciptakan minat pelanggan dan meningkatkan pendapatan, hal ini akan mempengaruhi pengurangan risiko terjadinya financial distress pada perusahaan. Operating capacity tidak berpengaruh terhadap debt default pada perusahaan farmasi. Sales growth tidak berpengaruh signifikan terhadap debt default, Adanya debt default dapat memediasi hubungan operating capacity terhadap financial distress pada perusahaan farmasi. Adanya debt default dapat memediasi hubungan sales growth terhadap financial distress pada perusahaan farmasi. Aspek religiusitas sangat dibutuhkan dalam kondisi ini. Financial distress merupakan salah satu bentuk ujian dari Sang Khalik. Ketika aspek religiusitas dimasukkan ke dalam solusi pemecahan masalah, maka keseimbangan antara manusia yang ber simphony dengan alam semesta akan mampu menghasilkan keputusan yang tepat.
Investment Opportunity Set, Firm Growth, and Profitability on Firm Value: The Moderating Role of CSR in Indonesian Manufacturing Firms (JII) Geodimas Wibowo; Dimas Pratomo; Citra Etika
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1461

Abstract

This study investigates the effect of the Investment Opportunity Set (IOS), firm growth, and profitability on firm value, with Corporate Social Responsibility (CSR) as a moderating variable. The research focuses on manufacturing companies listed in the Jakarta Islamic Index (JII) for 2019–2024. IOS is measured using the Market to Book Value ratio, firm growth by changes in total assets, profitability by Return on Equity (ROE), firm value by Price to Book Value (PBV), and CSR by the Global Reporting Initiative (GRI) 2016 indicators. A total of six companies were selected through purposive sampling, resulting in 36 observations. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The results show that IOS and profitability positively and significantly affect firm value, while firm growth has no significant effect. CSR significantly moderates the relationship between IOS and firm value, but does not moderate the effects of growth and profitability. These findings support signaling and agency theory and highlight that strategic CSR aligned with substantial investment and profit potential can enhance firm value, especially in sharia-based capital markets.
PEMBERDAYAAN USAHA MIKRO, KECIL, DAN MENENGAH MELALUI DIGITAL MARKETING DAN FINANCIAL REPORTING Ahmad Habibi; Rosydalina Putri; Citra Etika
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.
Maqashid Al-Syariah Implementation and Its Impact on SDGs Achievement in Lampung Baznas (2020–2024) Nadia Emilia; M. Iqbal Fasa; Citra Etika
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (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.
Dynamics Of Sustainable Islamic Finance Development: A Bibliometric Analysis And Systematic Literature Review Citra Etika
Journal of Accounting Inaba Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jtr0jx92

Abstract

This study aims to analyze the dynamics and direction of development in Sustainable Islamic Finance through a combined approach of bibliometric analysis and a systematic literature review of 53 international scientific publications (Scopus). The findings indicate a significant increase in research since 2015, coinciding with the strengthening of the Sustainable Development Goals (SDGs) agenda, with dominant themes including green sukuk, Islamic social finance, ESG integration, and Maqasid al-Shari'ah. The findings also suggest that institutions in Malaysia, Indonesia, and the GCC countries have become the primary hubs for collaboration in the development of the discourse on sustainable Islamic finance. Nevertheless, empirical research on sustainability performance measurement based on Maqasid al-Shari'ah, as well as the concrete contribution of Islamic financial instruments to climate finance, remains limited. Conceptually, this study affirms that Sustainable Islamic Finance has the potential to become a global ethical financial paradigm capable of integrating Shari'ah values with economic, social, and environmental sustainability objectives.
Pengaruh Angkatan Kerja dan Investasi Terhadap Aglomerasi Industri di Pulau Sumatera Dalam Perspektif Ekonomi Islam (Analisis Data Panel 2018-2024) Veri Yulianto; Dimas Pratomo; Citra Etika
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.20310

Abstract

This study analyzes the influence of labor force and investment on industrial agglomeration in Sumatera Island from an Islamic economics perspective during 2018–2024. The study employs a quantitative approach using panel data covering 10 provinces in Sumatera Island. The study obtained secondary data from Statistics Indonesia (BPS) and analyzed them using panel data regression techniques. Model selection used the Chow and Hausman Tests, which indicated that the Fixed Effect Model (FEM) was the most appropriate estimation model. The results show that the labor force variable has a positive and significant effect on industrial agglomeration, with a coefficient of 0.219315 and a probability value of 0.0492. Meanwhile, investment has a negative and insignificant effect on industrial agglomeration, with a coefficient of -0.003042 and a probability of 0.8274. Simultaneously, labor force and investment significantly affect industrial agglomeration, as indicated by an F-statistic probability value of 0.000000. The Adjusted R-squared value of 0.994003 indicates that labor force and investment explain 99.40% of the variation in industrial agglomeration, while the remaining 0.60% is explained by factors outside the model. From the perspective of Islamic economics, labor force and investment are strategic instruments for promoting economic development that is just, balanced, and oriented toward public welfare (maslahah). Therefore, industrial agglomeration should be directed not only to improve economic efficiency but also to achieve equitable regional development in accordance with the principles of al-'adl (justice), tawazun (balance), and maslahah (public interest).
Co-Authors Adesta, Revsi Adi Apriadi Adib Fachri Adinda, Delvira Rahma Ahmad Habibi Alfahraby, Muhammad Zaky Amrina Rosyada Ana Musta’anah Andueriganta Fadhlihi Apriliani, Khaerani Attaqi, Rima Billah Cris Kuntadi David Fergiawan Dea Angraeni Desi Fitria Diah Mukminatul Hasimi Diah Mukminatul Hasimi Dimas Pratomo Dino Fernandi Dirga Ananda Syahputra El Vito Kumala Fadila Wahyu Amanda Fenni Yufantria Fuadan, LukLuk Fu’ad, Zainal Geodimas Wibowo Hanif, H. Hasyimi, Diah Mukminatul Heni Verawati Heri Junaidi Herliyanti, Cici Ilma Amalia, Ilma Janah, Selin Puspo Juliya Maulina Junaini Bustami Kristianto, Aditia Dwi Kurniawan, Dwi Agus Liya Ermawati M. Iqbal Fasa M. Yusuf Bahtiar Marheni Marheni Mega Fatimah Rosana Meta Priska Yulita Meti Elisa Pitri Mismiwati Mutinah Mutinah Nadia Emilia 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 Rara Hardianti Rio Dermawantoro Rosydalina Putri Ruslan Abdul Ghofur Safitri, Cindi Serly Setia Diwanti Shilamaya, Putri Shinta Rahmatika Solihah, Adinda Putri Zakiyatus srifariyati srifariyati Suhendar Suhendar Syamsul Hilal Taufiqurohman, Taufiqurohman Tubagus Iqbal Fajar Tulus Suryanto Tunnisa, Ilma Hikma Ulfa Sofiana Veri Yulianto Wahyudi, Tertiarti Weni Rosilawati Yulis Juncy Aprida Yulistia Devi Yunita, Dhea