Article Per Year (5 Year)
p-Index From 2021 - 2026
2.189
P-Index
This Author published in this journals
All Journal IQTISHODUNA El Dinar IJIBE (International Journal of Islamic Business Ethics) El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal Manajemen dan Inovasi (MANOVA) International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Asset Management and Public Economy Publikasi Riset Mahasiswa Manajemen Klabat Accounting Review Triwikrama: Jurnal Ilmu Sosial Jurnal Inovasi Akuntansi The International Journal of Financial Systems International Journal of Islamic Finance (IJIF)
Maghfiroh, Rahma Ulfa
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Circular Accounting and Regenerative Business Models: How Environmental Foresight Drives SME Competitive Advantage Through Dynamic Capabilities Supriadi, Iman; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11539

Abstract

This study aims to investigate the critical role of circular economy capabilities in enhancing SME competitiveness by developing an integrated theoretical framework that bridges dynamic capabilities theory with circular economy principles. Employing a rigorous quantitative research design, the study collected comprehensive data from SMEs operating across multiple industrial sectors in Indonesia. Advanced structural equation modeling techniques were applied to analyze the complex relationships between circular economy capabilities and competitive performance outcomes, while controlling for relevant contextual factors. This methodological approach ensures a robust examination of both direct effects and mediating mechanisms. The findings reveal that circular accounting literacy and regenerative business orientation enhance competitiveness through distinct pathways, with strategic environmental foresight playing a differential mediating role. Moreover, the study makes several novel contributions by developing an integrated capability framework for circular economy implementation, establishing circular accounting literacy as a fundamental SME competency, and demonstrating how specific capability configurations influence sustainable performance outcomes. These insights significantly advance both theoretical understanding and practical strategies for adopting circular business models within the SME sector.
Konsep Nilai Waktu dari Uang dalam Sudut Pandang Ekonomi Islam Maghfiroh, Rahma Ulfa
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 9 No. 2 (2019): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2019.9.2.186-195

Abstract

Kemajuan pemikiran dan peradaban manusia terus berkembang, begitu pula dengan perkembangan ekonomi yang semakin pesat. Perkembangan teori keuangan yang saat ini juga bermunculan sehingga menjadi masalah yang hangat diperdebatkan, salah satunya adalah konsep time value of money atau lebih dikenal dengan nilai waktu dari uang. Konsep nilai waktu dari uang ini menyebutkan bahwa nilai uang saat ini lebih berharga dari sejumlah nilai uang yang sama di masa mendatang. Agar uang tidak tergerus nilainya seiring dengan berjalannya waktu maka hal tersebut tidak terlepas dari yang namanya bunga. Menurut konsep ekonomi Islam menegaskan bahwa dalam al-Quran telah mengharamkan bunga atas uang, di mana hal tersebut disamakan dengan riba. Dalam berbagai pandangan yang dikaji dari sudut pandang Islam teori nilai waktu dari uang bertentangan dengan prinsip ekonomi Islam. Dalam ekonomi Islam, uang bukanlah-modal serta tidak memberikan kegunaan, namun fungsi uang tersebut yang memberikan kegunaan. Dalam Islam memandang time value of money yang populer dengan nilai waktu uang kemudian digantikan dengan konsep economic value of time. Konsep tersebut menunjukkan bukan uang yang memiliki waktu, namun waktulah yang memiliki nilai ekonomis. Maka dalam tulisan ini, penulis akan mencoba menjawab bagaimana konsep nilai waktu dari uang dalam sudut pandang ekonomi Islam?, dengan metode kualitatif dan pendekatan library research didapat bahwa dalam ekomoni Islam tidak mengenal nilai waktu uang atau time value of money namun teori economic value of time lah yang dianggap benar dari pandangan ekonomi Islam. Artinya uang itu sendiri sebenarnya tidak memiliki nilai waktu, namun waktulah yang memiliki nilai ekonomis.
Implementing Innovative Credit Scoring (ICS) for Credit Risk Assessment and Loan Origination Supriadi, Iman; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
The International Journal of Financial Systems Vol. 3 No. 1 (2025)
Publisher : Otoritas Jasa Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61459/ijfs.v3i1.36

Abstract

This research aims to analyze the implementation of Innovative Credit Scoring (ICS) in the financial industry through case studies of banks and fintech startups. This research uses a qualitative approach with case studies as the primary research design. The results show that ICS can improve process efficiency, scoring accuracy, and inclusiveness of credit access. ICS has significant practical implications, including improved efficiency, more accurate risk assessment, and more inclusive access to credit. Recommendations include cooperation with technology companies, regulatory oversight, attention to ethical aspects and algorithm bias, and developing a validation framework.
Operasional Turnover Bahan Baku Produsen Tempe Ibu Nurul di Desa Sepande Kecamatan Candi Kabupaten Sidoarjo Faizi, Muhammad Nur; Maghfiroh, Rahma Ulfa
Publikasi Riset Mahasiswa Manajemen Vol 7 No 1 (2025): Publikasi Riset Mahasiswa Manajemen
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prmm.v7i1.13524

Abstract

Abstrak. Penelitian ini mengkaji permasalahan utama terkait manajemen perputaran bahan baku kedelai yang memengaruhi kelancaran produksi tempe pada industri rumah tangga. Tujuan penelitian adalah mendeskripsikan operasional turnover bahan baku, menjelaskan strategi produsen dalam menjaga kualitas, serta mengidentifikasi kendala yang dihadapi produsen tempe di Desa Sepande, Kecamatan Candi, Kabupaten Sidoarjo. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi lapangan, melibatkan satu produsen tempe (Ibu Nurul Hidayati) sebagai sampel. Data diperoleh melalui observasi, wawancara, serta dokumen persediaan, kemudian dianalisis secara deskriptif interaktif dengan perhitungan inventory turnover ratio. Hasil penelitian menunjukkan tiga fokus utama: (1) operasional turnover dilakukan secara sangat cepat dengan sistem just in time, yaitu 450 kali per bulan; (2) kualitas bahan baku dijaga melalui pemilihan merek kedelai dan bahan tambahan yang sesuai; serta (3) produsen menghadapi kendala berupa fluktuasi harga kedelai, variasi mutu bahan baku, dan permintaan pasar yang tidak stabil. Penelitian ini merekomendasikan agar pola turnover cepat dipertahankan karena efisien, namun perlu ditingkatkan dengan strategi diversifikasi bahan baku, inovasi produk, dan adaptasi harga. Kebaruan penelitian ini terletak pada identifikasi empiris penerapan pola just in time dalam manajemen persediaan industri tempe tradisional berskala rumah tangga. Kata kunci: Turnover Bahan Baku, Kedelai, Tempe, Industri Kecil, Just In Time
Exploring the Driving Factors behind Mobile Payment Adoption from the MSMEs’ Perspective Maghfiroh, Rahma Ulfa; Ilham, Moh.
IJIBE (International Journal of Islamic Business Ethics) Vol 10, No 2 (2025): September 2025
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.10.2.%p

Abstract

This study aims to explore the factors driving mobile payment adoption from the perspective of Micro, Small, and Medium Enterprises (MSMEs). With the advancement of digital technology, mobile payments have become a crucial innovation, expected to enhance the operational efficiency and competitiveness of MSMEs. This research employs a quantitative survey administered to MSMEs in Surabaya. The study measures the influence of performance expectancy, effort expectancy, social influence, trust, and facilitating conditions on behavioral intention and mobile payment adoption. Cluster sampling was used, covering 31 districts in Surabaya, yielding a total of 269 MSMEs. The results show that performance expectancy has a significant positive effect on behavioral intention, effort expectancy does not affect behavioral intention, social influence has a significant positive effect on behavioral intention, trust has a significant positive effect on behavioral intention, facilitating conditions have a significant positive effect on mobile payment adoption, and behavioral intention has a significant positive effect on mobile payment adoption. This research provides valuable insights for stakeholders, particularly in designing more effective strategies to increase mobile payment adoption among MSMEs.
Reconstructing Islamic Finance Through Maqashid Shariah and Green Economy: An Agent-Based Adaptive Model Iman Supriadi; Fatchurrohman, Mochamad; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
International Journal of Islamic Finance Vol. 3 No. 2 (2025): November 2025
Publisher : Department of Islamic Financial Management, Faculty of Economics and Islamic Business, Sunan Kalijaga State Islamic University, Yogyakarta, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ijif.v3i2.2801

Abstract

Background: The global financial landscape is evolving toward greater ethical, social, and environmental accountability. However, Islamic finance originally a moral alternative to capitalism often mirrors conventional systems with limited Shariah depth. Bridging the gap between maqāṣid al-sharīʿah ideals and practice requires reconstructing Islamic financial governance through an integrative model aligning Shariah principles with green economy sustainability. Objectives: This study aims to reconstruct an Islamic financial model grounded in maqashid al-shariah and green economy principles through the Agent-Based Modeling (ABM) approach, in order to understand how green fiscal policies such as carbon taxation and green subsidies affect the investment behavior of Islamic financial institutions and the dynamics of economic sustainability. Novelty: This research introduces a novel conceptual framework called the Maqashid Green Adaptive Finance System (MGAFS), which operationalizes maqāṣid al-sharīʿah within the context of adaptive financial governance. Unlike prior studies that are predominantly descriptive or institutional, this study employs ABM to dynamically simulate multi-agent interactions among regulators, IFIs, and consumers in response to green fiscal policies. The model represents a methodological and theoretical innovation by bridging Islamic ethical foundations with computational systems thinking, thereby transforming maqāṣid al-sharīʿah from a normative doctrine into an empirical tool for sustainability analysis. Research Methodology / Design: This study employs an experimental computational approach based on Agent-Based Modeling (ABM) involving three primary agent groups: regulators, Islamic financial institutions (IFI), and consumers. The main parameters include the number of consumers, number of IFI, simulation periods, carbon tax rates, and levels of green subsidies. Two policy scenarios high green subsidy and high carbon tax are compared to analyze the systemic responses to different policy interventions. Findings: The simulation results indicate that green subsidies have a more significant impact on enhancing green investment and total income compared to carbon taxes. However, the combination of both policies produces a synergistic effect on the long-term stability of the Islamic financial system. Implication: These findings provide an empirical foundation for policymakers to integrate the principles of maqashid shariah with green economic instruments, thereby strengthening sustainable and adaptive governance within the Islamic financial system amid the global ecological transition.
Unlocking MSME Performance: The Role of Financial Literacy Through Financial Management and Competitive Advantage Maghfiroh, Rahma Ulfa; Agustin, Riska
IQTISHODUNA IQTISHODUNA (Vol. 22, No. 1, 2026)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v22i1.37120

Abstract

This research examines how financial literacy can improve MSME performance, with financial management and competitive advantage as mediating variables. Using a quantitative survey of 140 MSMEs in Sidoarjo and SEM-PLS software for analysis, these findings show important and new insights into economic issues. First, MSME performance is not directly impacted by financial literacy. Instead, its impact is fully mediated by competitive advantage and financial management. Second, financial literacy significantly improves financial management practices and strengthens competitive advantage, both of which positively and significantly affect MSME performance. These results demonstrate that financial knowledge alone is insufficient to improve performance unless translated into structured financial practices and strategic differentiation. In real-world conditions, MSMEs that implement systematic bookkeeping, cash flow control, cost efficiency strategies, and product differentiation are more likely to achieve higher profitability and sustainable growth. The study contributes theoretically by extending the Resource-Based View, positioning financial literacy as an internal capability that enhances performance indirectly through managerial and strategic mechanisms. Practically, the findings provide an evidence-based framework for policymakers and MSME practitioners to design targeted financial literacy programs integrated with hands-on financial management training and competitive strategy development.
Co-Authors Abadi, Rukhul agustin, riska Bidin, Rosmiza Damayanti, Yosinta Fahmi, Mu'izzul Faizi, Muhammad Nur Hamidah, Kuni Auliya Ilham, Moh. Iman Supriadi Laily, Zuhrotul Mochamad Fatchurrohman Nur Fauzi, Akhmad Habib Pratikto, Muhammad Iqbal Surya Qanita, Ariza Sudarmiatin Tantriana, Deasy