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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Laa Maisyir Jurnal Ekonomi Islam AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Sinar Manajemen Jurnal EMT KITA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah al-Uqud : Journal of Islamic Economics Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JURNAL MANAJEMEN BISNIS Pena Justisia: Media Komunikasi dan Kajian Hukum Al-Kharaj: Journal of Islamic Economic and Business Rayah Al Islam : Jurnal Ilmu Islam Jurnal Manajemen Sains dan Organisasi (JMSO) International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ekonomi Syariah Pelita Bangsa Humantech : Jurnal Ilmiah Multidisiplin Indonesia Journal of Islamic Economic and Business Research International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ekonomi dan Manajemen (JEKMA) Mumtaz : Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Moneter : Jurnal Keuangan dan Perbankan Jurnal Informasi Keagamaan, Manajemen dan Strategi Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi JEBD El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Indonesian Journal of Islamic Literature and Muslim Society Journal of Ekonomics, Finance, and Management Studies IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JIS: Journal ISLAMIC STUDIES LITERA: Jurnal Ilmiah Multidisiplin JIEP: Jurnal Ilmu Ekonomi dan Pembangunan As-Syirkah: Islamic Economic & Financial Journal Teknofile, Jurnal Sistem Informasi Abdimas, Jurnal Pengabdian Masyarakat
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Analisis Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal Persediaan Bahan Baku pada Coffee Station Azhari, Dhea Maura; Marliyah; Harahap, Rahmat Daim
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/z9wj8860

Abstract

This research was conducted at a company engaged in manufacturing, called Coffee Station. This research aims to find out how the accounting information system is implemented and the implementation of internal control of raw material inventory at the Coffee Station. This research method uses a qualitative method with a descriptive approach. Data collection techniques used were documentation and interviews with several employees at the Coffee Station. The results of this research indicate that the implementation of the raw material inventory accounting information system is still carried out manually, due to human resources who are less competent in the fields of accounting and computerization. However, they have implemented good procedures so that there is no shortage of raw material supplies. The implementation of internal control over raw material supplies has not been fully effective. Company management has implemented several internal control concepts and principles, however manual recording can pose risks to the company and in control activities there are still dual functions in the purchasing and recording of raw materials.
Analisis Manajemen Risiko dalam Pembiayaan Peer-to-Peer (P2P) di Sektor Fintech: Tantangan dan Strategi Mitigasi: Risk Management Analysis in Peer-to-Peer (P2P) Financing in the Fintech Sector: Challenges and Mitigation Strategies Nurfuadi, Wika; Marliyah; Sugianto
LITERA: Jurnal Ilmiah Mutidisiplin Vol. 2 No. 1 (2025): LITERA: Jurnal Ilmiah Multidisiplin
Publisher : Litera Academica Publishing

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

Abstract

The financial technology (fintech) industry in Indonesia, particularly Peer-to-Peer (P2P) lending, has experienced rapid growth in recent years, providing faster and easier access to capital for individuals and Micro, Small, and Medium Enterprises (MSMEs). While offering many advantages, such as efficiency and financial inclusion, P2P lending faces significant challenges in risk management, including credit, operational, and compliance risks. This research uses the literature study method to analyze the challenges faced by the P2P lending industry as well as the mitigation strategies that can be applied. The results show that low credit scoring quality, lack of historical borrower data, and cybersecurity threats are the main factors affecting risk. In addition, compliance with regulations set by the Financial Services Authority (OJK) is crucial to maintain the industry's reputation. This research recommends the application of advanced technology in credit assessment, diversification of loan portfolios, and strengthening of internal processes to mitigate risk. Thus, this research provides not only academic insights but also practical recommendations for industry players to improve risk management in P2P lending in Indonesia.
Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec.Simangambat Kab. Padang Lawas Utara. Perjuangan Siregar; Marliyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.1514

Abstract

 This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.
Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec. Simangambat Kab. Padang Lawas Utara Perjuangan Siregar; Marliyah; Yenni Samri Juliati Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3790

Abstract

 This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.
Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM pada Toko Sahrul di Kabupaten Batubara Nadia Anzani; Marliyah; Laylan Syafina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4632

Abstract

UMKM Toko Sahrul faces several problems in its financial reporting, due to a lack of knowledge in recording financial reports based on ЅАК ЕМКM. The aim of this research is to analyze the preparation of MSME financial reports based on SAK EMKM at the Sahrul Shop, Pematang Kuing Village, Batubara Regency. This research uses a qualitative descriptive method. This research uses primary and secondry data types. Primary data is obtained directly from the company, while secondary data. in the form of relevant documents, scientific articles and books. Data collection was carried out through observation, interviews and documentation. Next, the data is analyzed based on data reduction, data presentation, and verification/drawing conclusions. The results of the research show that MSMEs at the Sahrul Shop in Pematang Kuing Village, Batubara Regency have not implemented SAK EMKM in recording their financial reports, because there are several obstacles such as the absence of supervision from certain parties, lack of understanding from MSME owners regarding the income and profits earned each month or per year and a lack of knowledge in the field of accounting to support the decision-making process regarding future business development.
Muslim-Friendly Tourism as the Implementation of Maqasid al-Shari’ah in the Perspective of the Qur’an: A Systematic Literature Review Isnaini Harahap; Marliyah; Muhammad Habibi Siregar; Waizul Qarni; Esma Cetin; Arifin, Rahman
AL QUDS : Jurnal Studi Alquran dan Hadis Vol. 9 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alquds.v9i2.15080

Abstract

This study explores Muslim-friendly tourism as an implementation of Maqāṣid al-Sharī‘ah from the perspective of the Qur’an through a Systematic Literature Review (SLR) approach. The research aims to identify how Islamic principles—particularly the five essential objectives of Sharia (ḥifẓ al-dīn, ḥifẓ al-nafs, ḥifẓ al-‘aql, ḥifẓ al-nasl, and ḥifẓ al-mal)—are integrated within the concept and practice of Muslim-friendly tourism. A systematic review of relevant journal articles published between 2020 and 2025 was conducted using thematic analysis to classify findings according to the Qur’anic and Maqāṣid frameworks. The results show that most studies on Muslim-friendly tourism emphasize economic and managerial aspects, such as market potential, halal certification, and destination branding, while limited attention is given to the Qur’anic and theological foundations. The analysis of Qur’anic verses, particularly those containing the command sīrū fī al-arḍ (“travel through the earth”), reveals that travel in Islam is not merely recreational but also spiritual, educational, and reflective—encouraging the appreciation of Allah’s creation and moral introspection. This study concludes that the concept of Muslim-friendly tourism can serve as a means of realizing the objectives of Sharia by preserving religion, life, intellect, lineage, and wealth, while fostering ethical, spiritual, and sustainable travel practices aligned with Islamic values.
Cash Waqf Linked Sukuk: Strategi Penguatan Ekosistem Wakaf Produktif Di Indonesia Santi Arafah; Yunanda Eka Putra; Yenni Samri Juliati Nasution; Marliyah
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol9.i2/22153

Abstract

This research aims to determine strategies for strengthening the productive waqf ecosystem in Indonesia. This study is qualitative in nature with a library research approach, meaning that the data used in this study is sourced from various books, journals, dictionaries, encyclopedias, and other documents related to the object of this study. Data analysis includes activities such as categorizing data, organizing data, manipulating data, and summarizing data to obtain answers to the research questions. The methods used to analyze the data in this study are deductive and comparative methods. The results of this study explain that cash waqf linked sukuk is a strategy to strengthen the productive waqf ecosystem in Indonesia. Cash waqf linked sukuk has several objectives, including facilitating waqif to be able to donate money more easily and safely, supporting the development of the Islamic financial market, particularly the cash waqf industry, encouraging the diversification of Islamic banking businesses through the optimization of the role of LKS PWU, and encouraging the development of the national waqf ecosystem, particularly strengthening the governance and institutions of national waqf
The Success of Syirkah MSMEs: Literacy, Trust, ICG, and Fintech Handoko, Dodi Okri; Siregar, Saparuddin; Marliyah; Zulhelmy
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2729

Abstract

Purpose - This study aims to analyze the determinants of direct shirkah success in MSMEs in Pekanbaru using a mixed-methods approach. Method - In-depth interviews were conducted with 10 key informants, followed by a survey of 200 respondents. Quantitative analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. Findings - The results show that Islamic financial literacy and trust have a significant effect on Islamic Corporate Governance (ICG). Furthermore, ICG plays a crucial role in enhancing business performance and sustainability. Islamic fintech has been proven to mediate the influence of literacy on sustainability, while ICG moderates the relationship between risk management and business sustainability. Regulatory support has no significant effect on ICG, indicating a policy gap. Implications - This research contributes to the Islamic finance literature by integrating aspects of literacy, social capital, Islamic governance, financial technology, and spiritual capital. The practical implications are intended for MSMEs, regulators, and Islamic financial institutions to strengthen literacy, clarify contracts, and optimize the use of Islamic fintech.
Sharia Crowdfunding Securities Development Model with Analytical Network Process (ANP) Approach Muhammad Ikhsan Harahap; Nurhayati; Marliyah; Yusrizal; Ilhamy Nasution, Muhammad Lathief; Ramil Abbasov
Journal of Islamic Economic and Business Research Vol. 5 No. 2: December 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v5i2.501

Abstract

This research aims to develop a model for Islamic securities crowdfunding in Indonesia. Respondents consisted of 9 experts, including regulators, SCF operators, academics, MSMEs, and representatives of the Islamic fintech association, selected through purposive sampling. This research uses the Analytical Network Process (ANP) approach model. The results indicated that the problems encountered in the development of Islamic crowdfunding securities comprise five key aspects: literacy, public trust, management, regulatory, and technological. The level of agreement (rater agreement) is W=0.3753086, indicating 37.5% sufficient agreement in determining the problem priority issues among informants. The most prioritized Islamic crowdfunding securities development solution is the literacy solution, followed by the public trust solution, the technology solution, the management solution, and finally the regulatory solution. The informants’ agreement level is W = 0.2938272. This means that the level of agreement among informants on the priority order of Islamic SCF development solutions is 29.3%, indicating a sufficient level of agreement. Alternative strategies for developing the most prioritized Islamic crowdfunding securities include increasing literacy, building ecosystems, securing government support, improving technology, and implementing business sustainability strategies. The level of agreement (rater agreement) is W = 0.3101343, indicating that the priority order of Islamic SCF development strategies is 31% agreement, which is a sufficient level.
Sharia Peer-To-Peer Lending Business Model: Improving Sustainable Msme’s Financing in Indonesia Afrizal; Muhammad Yafiz; Marliyah
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5733

Abstract

Indonesia is a Muslim-majority country with a large market potential and a Muslim population of 85 percent. However, the number of Sharia fintech companies is still far behind compared to conventional fintech. The government in Indonesia is focusing on the halal economic and financial industry, and the Sharia P2P lending business model is being explored to increase the sustainable growth of MSME financing in the country. This research, qualitative and quantitative, uses the Analytic Network Process (ANP) method to transform primary data from in-depth interviews with experts and practitioners. According to the findings, a Sharia P2P lending business model based on the fintech ecosystem can increase long-term MSME financing by combining regulatory factors, community-based financing products, and the major ecosystem network. A business model that complies with Sharia principles and considers the needs of MSMEs is crucial for ensuring sustainability in financing. It entails developing mechanisms that increase access to MSMEs while adhering to Sharia principles, such as sustainable community-based financing products and Sharia-compliant risk adjustments.
Co-Authors Abrar, M. Farid Ade Khadijatul Z. Hrp Adha, Raju Afrizal Andri Soemitra Ari Apryansyah Arifin, Rahman atika Ayunda Khoiriyah Azhari, Dhea Maura Delima Sari Lubis Desy Desky Dharma, Budi Dorlan Habibi Egi Fadilah Saragih Endah Wahyunuing Asih Engel Natalia, Tree Esma Cetin Fitrianur Ahmad Sihombing Haeruddin Hakim Sitompul, Muhammad Halimahtussakdiyah Halimatussakdiyah Handayani, Seri Handoko, Dodi Okri Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harry Irawan Hilmiatus Sahla Hilyati Inayah Inayah Ardiah Irawan, Harry Ismul Fakhri Lubis Isnaini Harahap Julita Julita Khairul Faiz Batubara khusnul_khotimah Kusmilawaty Laylan Syafina Lubis, Ismul Fakhri M FAUZAN M. Fauzan M.Hakim Sitompul Mailina, Rani Medeni, Desi Chintiara Muhammad Habibi Siregar Muhammad Lathief Ilhamy Nasution Muhammad Yafiz Muhammad Yafiz, Muhammad Nadia Anzani Nashwa Nabila Kasih Nur Fadhilah Ahmad Hasibuan Nurfuadi, Wika Nurhayati Nuri Aslami Nurjanah, Putria Nurlaila Nursantri Yanti Perjuangan Siregar Pradana, Wahyu Yuda Prasektiyo, Agung Prayogi Kusdino Putra, Yunanda Eka Raharti, Riana Rahman, Zikri Rahmani, Nur Ahmadi Bi Rahmat Rahmat Daim Harahap Ramil Abbasov Rizkan Polem, T. Rizky, Gustina Santi Arafah Saparuddin Siregar Saparuddin Siregar Saragih, Adeliya Sarmiana Batubara Siregar, Alfa Nadiah Sitompul, Ripa Sabila Usni Sofya A. Rasyid sri sudiarti Sugianto Sunur, Arba Syarbaini, Ahmad Muhaisin B. T. Rizkan Polem Tambunan, Khairina Tanjung, Ahmad Fuadi Tyo Azharil Fikri Wahyu Syarvina Waizul Qarni Wati, Patma Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuni Lubis, Syafrina Yusrizal Zahra, Fairuz Azzahra Irsyad Zulfahani Zulhelmy