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All Journal ETIKONOMI Ulul Albab: Jurnal Studi Islam Among Makarti AKSES: Jurnal Ekonomi dan Bisnis Dinar: Jurnal Ekonomi dan Keuangan Islam KEUNIS Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Analisa Akuntansi dan Perpajakan JAIM (Jurnal Abdi Masyarakat) Jurnal Peduli Masyarakat Jurnal Paradigma Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Bingkai Ekonomi (JBE) Jurnal Ekonomi dan Bisnis JAMANTA Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Amal: Jurnal Ekonomi Syariah Equilibrium: Jurnal Ekonomi Syariah Journal of Economics and Public Health Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Jurnal Bersama Ilmu Ekonomi Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya Jurnal Ekonomi dan Bisnis Islam Aktsar: Jurnal Akuntansi Syariah Muqtasid: Jurnal Ekonomi dan Perbankan Syariah
Husnurrosyidah, Husnurrosyidah
Universitas Islam Negeri Sunan Kudus
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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SOCIAL RETURN ON INVESMENT (SROI): BAGAIMANA DAMPAK ZAKAT PRODUKTIF DALAM KERANGKA SDG’s? Husnurrosyidah Husnurrosyidah
Among Makarti Vol 18 No 2 (2025): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v18i2.869

Abstract

ABSTRACT : Research measures the benefits of Jepara Makmur Programme using SDGs framework and  SROI approach. It uses a mixed-methods to calculate SROI in line with SDG indicators to measure the benefits of productive zakat at BAZNAS Jepara Regency. The quantitative data analysed and verified using qualitative methods through in-depth interviews. The research results show that the  SROI of Jepara Makmur programme in 2022 is 1.49, meaning that every Rp1 of zakat from Jepara Makmur programme provides benefits of Rp1.49 to mustahik. In 2023, the SROI of Jepara Makmur programme was 1.89, meaning that every Rp1 of zakat from Jepara Makmur programme provided benefits of Rp1.89 to mustahik.  Meanwhile, in 2024,  the SROI of Jepara Makmur programme is 1.58, meaning that every Rp1 of  zakat from Jepara Makmur programme provides benefits of Rp1.58 to mustahik. Jepara Makmur programme is in line with the SDGs framework specifically SDG indicators no poverty (1), zero hunger (2), good health and well-being (3), quality education (4), decent work and economic growth (8), industry, innovation and infrastructure (9), reduced inequalities (10), responsible consumption and production (12). This means the BAZNAS Jepara Makmur programme is useful for alleviating poverty and contributes to Indonesia's development.ABSTRAK : Penelitian ini bertujuan mengukur manfaat zakat produktif program Jepara Makmur pada kerangka SDGs menggunakan pendekatan SROI. Penelitian ini menggunakan metode campuran untuk menghitung indikator SROI diselaraskan dengan indikator SDGs untuk mengukur manfaat zakat produktif di BAZNAS Kabupaten Jepara kemudian hasil kuantitatif dianalisis dan diverifikasi menggunakan metode kualitatif melalui wawancara mendalam. Hasil penelitian menyatakan bahwa SROI dari program zakat produktif Jepara Makmur tahun 2022 sebesar 1,49 artinya setiap Rp1 dana zakat produktif program Jepara Makmur memberikan manfaat sebesar Rp1,49 bagi mustahik. SROI program zakat produktif Jepara Makmur  tahun 2023 sebesar 1,89 artinya setiap Rp1 dana zakat produktif program Jepara Makmur memberikan manfaat sebesar Rp1,89 bagi mustahik.  Sedangkan tahun 2024 SROI dari program zakat produktif Jepara Makmur sebesar 1,58 artinya setiap Rp1 dana zakat produktif program Jepara Makmur memberikan manfaat sebesar Rp1,58 bagi mustahik.  Program Jepara Makmur dalam kerangka SDGs sesuai dengan indikator SDGs tanpa kemiskinan (1), tanpa kelaparan (2), kesehatan dan kesejahteraan yang baik (3), pendidikan berkualitas (4), pekerjaan layak dan pertumbuhan ekonomi (8), industri, inovasi, dan infrastruktur (9), mengurangi ketidaksetaraan (10), konsumsi dan produksi yang bertanggung jawab (12). Hal ini berarti program BAZNAS Jepara Makmur selain berguna untuk mengentaskan kemiskinan juga turut berkontribusi pada pembangunan Indonesia yang berkelanjutan.
Digital Readiness for Artificial Intelligence Adoption in Islamic Cooperatives Financial Reporting Husnurrosyidah Husnurrosyidah; Siti Amaroh; Noor Farikha
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 13, No 2: Agustus 2026
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v13i2.34471

Abstract

This study examines the extent to which Artificial Intelligence (AI) has actually been adopted in the financial reporting process of Islamic savings, loan and financing cooperatives (KSPPS) in Pati Regency, assesses the implications of the systems currently in use for reporting transparency and accuracy, and identifies the barriers to and opportunities for future adoption. A descriptive qualitative field study was conducted at four KSPPS registered with PBMT Pati, namely KSPPS Yaumi MAS, KSPPS Harapan Umat (Harum), KSPPS Artha Bahana Syariah (ABS) and KSPPS BMT Berkah Al-Fath Mulia, selected purposively and extended through snowball sampling. Ten key informants (four managers, four finance staff and two IT staff, each with more than five years of service) were interviewed using a semi-structured protocol developed and validated through a focus group discussion. Interviews were complemented by direct observation of the reporting applications in use (Imf@, Artos System and Baraty) and by documentation of monthly reports, daily closing records and internal supervision documents. Data validity was tested through source, technique and time triangulation, and the data were analysed using the interactive model of Miles and Huberman. To avoid conflating digitalisation with AI, the study distinguishes AI implementation, defined as systems with learning, predictive or autonomous decision-making capability, from digital readiness for AI adoption, assessed through three enabling conditions: real-time data availability, algorithmic capability and computing power. The findings show that none of the four cooperatives has implemented AI in the strict sense; their systems perform rule-based recording, validation and reporting without learning or predictive functions. Three cooperatives display a high level of digital readiness because their systems are online, real time and integrated across branches, while one cooperative is at a moderate level because part of its operations remains manual and data are synchronised in batches. Real-time digitalisation is associated with more timely and more accessible reports and with fewer recording errors, yet typographical and duplicate input and manual cash reconciliation persist and these are precisely the areas in which AI could add value. Adoption is constrained by unstable connectivity, weak input validation, cybersecurity incidents, limited human resources and the absence of specific regulatory guidance. KSPPS in Pati Regency are therefore at a pre-adoption stage: the digital foundation is adequate, but realising the benefits of AI for transparent, accurate and sharia-accountable reporting requires deliberate investment, capacity building and regulatory support.
ANALYSIS OF VALUE FOR MONEY AND ACCOUNTABILITY IN SLUM SETTLEMENT ALLEVIATION TOWARDS ACHIEVING GOOD GOVERNANCE Selly Seviana; Husnurrosyidah Husnurrosyidah
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 6 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v6i1.1949

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan konsep value for money dan akuntabilitas kinerja dalam program pengentasan permukiman kumuh di Dinas Perumahan dan Kawasan Permukiman Kabupaten Pati. Pendekatan yang digunakan adalah deskriptif kualitatif dengan sumber data berupa Laporan Kinerja Instansi Pemerintah (LKjIP), laporan realisasi anggaran, serta hasil wawancara dengan pihak terkait. Analisis dilakukan melalui tiga indikator utama, yaitu rasio ekonomi, efisiensi, dan efektivitas. Hasil penelitian menunjukkan bahwa pengelolaan anggaran tahun 2024 tergolong ekonomis dengan nilai rasio 99,6% dan belum efisien dengan nilai rasio 1269%, serta belum efektif karena rasio efektivitas hanya sebesar 7,90%. Hal ini menunjukkan bahwa realisasi hasil belum sepenuhnya mencapai target yang telah ditetapkan. Meski demikian, aspek akuntabilitas kinerja telah berjalan baik melalui pelaporan LKjIP yang transparan dan partisipatif, mencerminkan penerapan prinsip good governance. Dengan demikian, dapat disimpulkan bahwa penerapan value for money di Dinas Perumahan dan Kawasan Permukiman Kabupaten Pati telah mendukung akuntabilitas publik, meskipun efisiensi dan efektivitas program perlu ditingkatkan agar capaian kinerja lebih optimal.
ANALYSIS OF VALUE FOR MONEY AND ACCOUNTABILITY IN SLUM SETTLEMENT ALLEVIATION TOWARDS ACHIEVING GOOD GOVERNANCE Selly Seviana; Husnurrosyidah Husnurrosyidah
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 6 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v6i1.1949

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan konsep value for money dan akuntabilitas kinerja dalam program pengentasan permukiman kumuh di Dinas Perumahan dan Kawasan Permukiman Kabupaten Pati. Pendekatan yang digunakan adalah deskriptif kualitatif dengan sumber data berupa Laporan Kinerja Instansi Pemerintah (LKjIP), laporan realisasi anggaran, serta hasil wawancara dengan pihak terkait. Analisis dilakukan melalui tiga indikator utama, yaitu rasio ekonomi, efisiensi, dan efektivitas. Hasil penelitian menunjukkan bahwa pengelolaan anggaran tahun 2024 tergolong ekonomis dengan nilai rasio 99,6% dan belum efisien dengan nilai rasio 1269%, serta belum efektif karena rasio efektivitas hanya sebesar 7,90%. Hal ini menunjukkan bahwa realisasi hasil belum sepenuhnya mencapai target yang telah ditetapkan. Meski demikian, aspek akuntabilitas kinerja telah berjalan baik melalui pelaporan LKjIP yang transparan dan partisipatif, mencerminkan penerapan prinsip good governance. Dengan demikian, dapat disimpulkan bahwa penerapan value for money di Dinas Perumahan dan Kawasan Permukiman Kabupaten Pati telah mendukung akuntabilitas publik, meskipun efisiensi dan efektivitas program perlu ditingkatkan agar capaian kinerja lebih optimal.
Co-Authors Amelia Wulandari Amin Kuncoro Amin Kuncoro, Amin Anita Rahmawaty Arya Andi Irawan Badingatus Solikhah Badingatus Solikhah Dzofir, Mohammad Ely Masykuroh Fatihah, Inayatul Fuadi, Nasrul Fahmi Zaki Ginanjar Suendro Ihsan Irawan, Arya Andi Islahuddin Maimunah Ali Mayasari Mayasari, Mayasari Mohammad Irfan Mohammad Irfan Mubarok, Ahmad Syukron Muhammad Danial Firdaus Musyafak Muhammad Dian Ruhamak Musyafa’ah, Riska Nadhirin, N. Nadhirin, Nadhirin Nihlah, Sailin Noor Farikha Nor Hadi Nur Fatoni, Nur Nur Said Nuraini, Ulfah Nurhayati Nurhayati Qosidah, Nanik Rahmati, Arinal Ratno Agriyanto Riska Musyafa’ah Rizkyana, Elza Selly Seviana Setyowati, Ery Indah Sherly Savitri Siti Amaroh Siti Amaroh Siti Amaroh Siti Amaroh Siti Amaroh Sudarman Sudarman Suendro, Ginanjar Suendro, Ginanjar Suhadi Suhadi Syafa'ah, Putri Umma Farida Zainal 'Arifin