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Ayus ahmad Yusuf
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Islamic Financial Literacy in Islamic Boarding Schools and Its Implications for the Preference of Islamic Financial Institutions Wartoyo, Wartoyo; Yusuf, Ayus Ahmad; Kusumadewi, Rita
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.6881

Abstract

AbstractThis study aims to measure the level of financial literacy, analyze the influence of Islamic financial literacy levels on the preferences of Islamic financial institutions and estimate the impact of Islamic financial literacy among Islamic Boarding Schools on preferences and implications for Islamic Financial Institutions in Region III Cirebon. The method used is quantitative with mutinomial logistic regression analysis techniques. The data was collected using questionnaires from the population and the sample was among islamic boarding schools, both managers and students. The results of this study show that personal financial management literacy and Islamic economic literacy have an effect of 45% on Islamic banking preferences, 33% on sharia insurance preferences, and 29% on Islamic capital market preferences. This condition is in line with the results of measurements of Islamic financial literacy of islamic boarding school managers and students in the category of good literacy (well literate) in personal financial management and the category of sufficient literacy in the Islamic economy. The lowest is their literacy regarding sharia insurance of 25% and 29% (less literate) for the Islamic capital market. Keywords: Islamic Financial Literacy, Islamic Boarding Schools, Islamic Financial Institutions
Pengaruh Kompetensi Auditor, Etika Auditor dan Skeptisisme Profesional Terhadap Kualitas Audit Pemerintahan Daerah (Studi pada Inspektorat Kabupaten Majalengka) Nurmala, Puspa; Yusuf, Ayus Ahmad; Layaman, Layaman
Journal of Sharia Accounting and Tax Vol. 3 No. 2 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i2.419

Abstract

Penelitian ini dilatarbelakangi oleh adanya penyimpangan dan kurangnya akuntabilitas serta transparansi dalam pengelolaan keuangan di beberapa instansi dan lembaga desa, yang menunjukkan perlunya tata kelola pemerintahan yang lebih baik. Untuk itu, Aparat Pengawasan Inspektorat Pemerintah melakukan audit di setiap instansi dan lembaga, di mana kualitas audit sangat dipengaruhi oleh kompetensi auditor, etika, dan sikap skeptisisme profesional. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui observasi, wawancara, penyebaran angket, studi kepustakaan, dan dokumentasi, serta analisis data dilakukan menggunakan uji instrumen, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa kompetensi auditor dan sikap skeptisisme profesional berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan etika auditor tidak berpengaruh signifikan. Secara simultan, ketiga faktor tersebut bersama-sama memiliki pengaruh positif dan signifikan terhadap kualitas audit, menegaskan pentingnya peningkatan kompetensi, profesionalisme, dan skeptisisme auditor dalam menciptakan audit yang berkualitas dan mencegah terjadinya penyimpangan.
FAMILY BUSINESS "FROM HOME ONLY" DURING THE COVID-19 OUTBREAK IN INDONESIA: PROSPECTS AND STRATEGIES Jaelani, Aan; Yusuf, Ayus Ahmad; Layaman, Layaman; Aziz, Abdul; Rokhlinasari, Sri
Cirebon International Journal of Economics and Business Vol. 3 No. 2 (2025): Oktober 2025
Publisher : Faculty of Islamic Economics and Business IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cijeb.v3i2.190

Abstract

This article will explore the spread of COVID-19 which has an impact on the family economy in Indonesia. The lack of literature on family businesses during the economic crisis caused by the Coronavirus outbreak shows that this study is very important for family-run businesses. Business opportunities and prospects remain open to every family, but this requires a change in strategy in managing its business that is facing changes in work culture and the community's first choice in meeting needs. The qualitative method was used to read the initial phenomena about the family economic and business conditions of the COVID-19 in Indonesia with secondary data sources from reputable international publications, the Task Force for the Acceleration of Handling COVID-19 of Indonesian and WHO Coronavirus Disease, and the ideas of business practitioners. The conclusion of this paper is that the prospects of a family-run business are very open and even have the opportunity to succeed in the COVID-19 period by carrying out basic intervention dimensions that support smart, sustainable, and inclusive growth in family businesses: survival and longevity, firm growth, innovation, internationalization, and entrepreneurship.
THE INFLUENCE OF LOVE OF MONEY, FINANCIAL LITERACY, INCOME AND DIGITAL FINANCIAL SERVICES ON PERSONAL FINANCIAL PLANNING  (A Case Study of Micro and Small Enterprises in Kuningan Regency) Munir Nur Komarudin; Ayus Ahmad Yusuf; Wildan Permana Zaenal Asikin
INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS Vol. 8 No. 2 (2025): Indonesian Journal Of Business And Economics
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/8fewgb56

Abstract

The problem in this study is personal financial planning which is still a problem for some people, especially for Micro and Small Business owners in Kuningan Regency. The purpose of this study is to determine the effect of love of money , financial literacy, income and digital financial services on personal financial planning . The research method used in this study is a descriptive and verification method with a quantitative approach. The population in this study is micro and small business owners in Kuningan Regency with a total of 16,485 in 2023. In this study the author uses the Slovin formula to determine the number of samples that will be the target of the study. The data collection method uses a questionnaire or questionnaire using an interval scale of 1 to 10, and the data analysis technique used in this study is multiple linear regression analysis. The results of the study show that: (1) Love of money , Financial literacy, Income and Digital financial services together have a significant effect on Personal financial planning (2) Love of money does not have a significant effect on Personal financial planning . (3) Financial literacy does not have a significant effect on Personal financial planning . (4) Income has a positive and significant effect on personal financial planning. (5) Digital financial services have a positive and significant effect on personal financial planning.
TINGKAT PENGANGGURAN ALAMI DAN KURVA PHILLIPS KAJIAN EMPIRIS DAN PERSPEKTIF EKONOMI ISLAM DI INDONESIA Hikam Muhtadi Zuhdi; Ayus Ahmad Yusuf
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 3 (2026): April
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i3.64560

Abstract

Abstrak Penelitian ini mengkaji hubungan antara tingkat pengangguran alami atau yang biasa disebut The Natural Rate of Unemployment (NAIRU) dan Kurva Phillips dalam konteks perekonomian Indonesia periode 2010 – 2025. Di tengah dinamika inflasi global dan perubahan struktural domestik, pertanyaan mendasar penelitian ini adalah, masihkah berlaku trade-off antara inflasi dan pengangguran dalam ekonomi Indonesia modern. Penelitian ini menggunakan pendekatan metodologi kuantitatif-deskriptif yang diperkaya dengan analisis kualitatif normatif a la Islam. Data sekunder diperoleh dari Badan Pusat Statistik (BPS), Bank Indonesia (BI), dan International Monetary Fund (IMF), mencakup tiga variabel utama, yaitu, tingkat inflasi tahunan, tingkat pengangguran terbuka (TPT), dan tingkat Produk Domestik Bruto (PDB). Analisis statistik dilakukan menggunakan korelasi Pearson (r) dan diagram sebar (scatter plot) untuk mengamati pola Phillips Curve, sedangkan interpretasi normatif dilakukan dengan meninjau hasil empiris dalam bingkai nilai-nilai Islam seperti keseimbangan (mizan) dan keadilan (‘adl). Hasil perhitungan diperoleh nilai angka korelasi r = +0,12, yang menunjukkan adanya hubungan sangat lemah dan positif antara inflasi dan pengangguran. Pola ini menandakan bahwa trade-off klasik seperti yang dijelaskan oleh Phillips (1958) tidak lagi signifikan dalam konteks Indonesia. Fenomena ini mengafirmasi adanya model Expectations-Augmented Phillips Curve sebagaimana dikemukakan oleh Friedman (1968) dan Phelps (1968), di mana ekspektasi inflasi dan kredibilitas kebijakan moneter menjadi faktor yang dominan dibanding hubungan kausal langsung antarvariabel. Pembahasan artikel, secara makroekonomi, lemahnya korelasi ini mencerminkan ketergantungan tinggi ekonomi Indonesia terhadap faktor struktural non-moneter seperti rigiditas pasar tenaga kerja, volatilitas harga pangan dan energi, serta ketidakseimbangan sektor formal–informal. Dalam perspektif ekonomi Islam, hasil ini memperkuat prinsip bahwa stabilitas harga tidak boleh dicapai dengan mengorbankan kemaslahatan sosial. Kebijakan ekonomi harus bergerak menuju keseimbangan yang adil melalui penguatan sektor riil, zakat produktif, dan wakaf sosial. Kesimpulannya, Phillips Curve di Indonesia cenderung datar (flat) dan tidak menunjukkan trade-off yang stabil antara inflasi dan pengangguran. Hasil penelitian ini menegaskan pentingnya sinergi antara kebijakan moneter dan kebijakan sosial agar pertumbuhan ekonomi dapat tercapai tanpa mengorbankan keadilan distributif dan kesejahteraan manusia sehingga idealisme penerapan ekonomi Islam dapat tercapai dan direalisasikan. Kata kunci : NAIRU, Phillips Curve, Inflasi, Pengangguran, Ekonomi Islam, Indonesia.   Abstract This study examines the relationship between the natural rate of unemployment, commonly referred to as the Natural Rate of Unemployment (NAIRU), and the Phillips Curve within the context of the Indonesian economy over the period 2010–2025. Amid global inflationary dynamics and domestic structural changes, the central question of this research is whether the inflation–unemployment trade-off still holds in modern Indonesia. The study employs a quantitative–descriptive methodological approach, complemented by normative qualitative analysis from an Islamic economic perspective. Secondary data are obtained from Statistics Indonesia (BPS), Bank Indonesia (BI), and the International Monetary Fund (IMF), covering three main variables: annual inflation rates, open unemployment rates, and Gross Domestic Product (GDP). Statistical analysis is conducted using Pearson correlation (r) and scatter plot diagrams to observe the Phillips Curve pattern, while normative interpretation is carried out by examining the empirical findings through Islamic values such as balance (mizan) and justice (‘adl). The results indicate a correlation coefficient of r = +0.12, suggesting a very weak and positive relationship between inflation and unemployment. This pattern implies that the classical trade-off described by Phillips (1958) is no longer significant in the Indonesian context. The findings support the Expectations-Augmented Phillips Curve model proposed by Friedman (1968) and Phelps (1968), in which inflation expectations and the credibility of monetary policy play a more dominant role than a direct causal relationship between the two variables. From a macroeconomic perspective, the weak correlation reflects Indonesia’s high dependence on non-monetary structural factors, such as labor market rigidities, volatility in food and energy prices, and imbalances between the formal and informal sectors. From the perspective of Islamic economics, these results reinforce the principle that price stability should not be achieved at the expense of social welfare. Economic policy should move toward a just equilibrium by strengthening the real sector, promoting productive zakat, and developing social waqf. In conclusion, the Phillips Curve in Indonesia tends to be relatively flat and does not exhibit a stable trade-off between inflation and unemployment. This study underscores the importance of synergy between monetary policy and social policy to ensure that economic growth is achieved without sacrificing distributive justice and human well-being, in line with the ideals of Islamic economics. Keywords: NAIRU, Phillips Curve, Inflation, Unemployment, Islamic Economics, Indonesia.
STRATEGI BISNIS BANCASSURANCE DENGAN “BUSINESS MODEL CANVAS” PADA ASURANSI JIWA SYARIAH DI PT. AXA MANDIRI AREA CIREBON Diana Agustina; Dedi Djubaedi; Ayus Ahmad Yusuf
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN SYARIAH DAN ILMU HUKUM) Vol. 6 No. 2 (2021): Desember 2021
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v6i2.7701

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisa strategi bisnis bancassurance pada asuransi jiwa syariah di PT AXA Mandiri Area Cirebon dan menghasilkan alternatif strategi bisnis yang baru. Metode penelitian pemetaan strategi bisnis saat ini dilakukan secara kualitatif deskriptif dengan Business Model Canvas dan analisa strategi dilakukan berdasarkan metode kuantitatif dan kualitatif dengan analisis SWOT. Berdasarkan hasil analisa faktor internal dan eksternal dengan Matriks Internal Eksternal , diperoleh nilai IFAS 2.87 dan EFAS 2.69, sehingga posisi perusahaan pada sel V (growth strategy), kemudian dilanjutkan analisa kuadran SWOT posisi perusahaan berada pada kuadran I, yaitu posisi yang sangat menguntungkan, dengan titik koordinat (Internal, Eksternal) (0,81 ; 0,59), sehingga AXA Mandiri dapat menjalankan kebijakan pertumbuhan agresif (growth oriented strtategy) dimana perusahaan memiliki peluang dan kekuatan sehingga dapat memanfaatkan peluang yang ada. Penelitian SWOT yang menghasilkan alternatif strategi kemudian dipetakan ke dalam 9 (sembilan) komponen Business Model Canvas untuk menghasillan pemetaan bisnis strategi yang baru. Strategi yang sesuai yaitu pertama dengan memperbanyak jumlah pemasar kompeten dengan motivasi dan semangat yang tinggi, kedua adalah menjalin kerjasama yang erat dengan pihak perbankan dalam pemasaran produk  sehingga nasabah dapat terinformasi adanya produk asuransi, ketiga adalah merancang produk asuransi selain unit link, keempat adalah merancang  alternatif produk dengan harga yang lebih murah, kelima adalah merancang produk dengan single premium/pembayaran sekaligus , keenam adalah meningkatkan kepercayaan pihak perbankan terhadap keunggulan produk,  skill financial advisor, dan kualitas proses pemasaran produk, ketujuh adalah perbaikan budaya kerja staf financial advisor untuk menyesuaikan dengan budaya perbankan, dan kedelapan adalah menjalankan people development berkala, motivasi, dan coaching. Kata Kunci: asuransi syariah; bancassurance;business model canvas; analisis SWOT 
OPTIMALISASI LABA MELALUI PEMULIHAN PEMBIAYAAN BERMASALAH DAN HAPUS BUKU DI BANK BJB SYARIAH KCP SUMEDANG Asen Ahman; Kosim Rusdi; Ayus Ahmad Yusuf
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN SYARIAH DAN ILMU HUKUM) Vol. 7 No. 2 (2022): DESEMBER 2022
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v7i2.12537

Abstract

Profit is often used as a measure to assess company performance. The elements that form part of profit are income and costs. Profits in Islamic banks can be obtained through expansion of fund distribution (financing), fee-based income and rescue of non-performing financing as well as recovery of write-off financing. The most significant profit optimization outside the main business of Islamic banks is obtained through the recovery of non-performing financing and write-offs.The concept of Miles and Huberman can be applied in determining steps to save or resolve non-performing financing and recover write-offs to acquire loss reserves into profit. Through data reduction and then presenting research data, conclusions can be drawn from the results of research analysis in the form of a chart or cycle of problem solving steps.Based on the financial data for 2019, 2020 and 2021 analyzed, it can be revealed steps and procedures for rescuing and resolving non-performing financing and recovering write-offs at Bank bjb Syariah KCP Sumedang. The results of the analysis are proven to be able to increase profits significantly, so that the profits obtained by the bank become more optimal.The implementation of an early warning system is also needed in the context of handling the financing portfolio through strengthening the financing decision committee and improving the quality of contracts as well as controlling and monitoring the quality of ongoing financing.
ANALISIS DETERMINAN VOLATILITAS NILAI KURS RUPIAH DI INDONESIA TAHUN 2010-2022 Insulinde Yuliyati; Ayus Ahmad Yusuf; Abdul Aziz
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN SYARIAH DAN ILMU HUKUM) Vol. 8 No. 1 (2023): Juni 2023
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v8i1.14308

Abstract

The purpose of this research is to analyze the determinants of the volatility of the rupiah exchange rate in Indonesia in 2010-2022. Rising and falling currencies on the money market indicate volatility that occurs in the currency of one country to another. When currency values experience extreme volatility, the economy will experience macro and micro instability. In this study, there are four macroeconomic variables that are thought to influence the Rupiah exchange rate as a dependent variable, including international trade (independent variable I), investment (independent variable II) and foreign exchange reserves (intermediate variable). The location of the research was carried out in the territory of the Republic of Indonesia, this selection was due to the research analyzing the Rupiah exchange rate so that it was relevant as a research location. The research object is the Rupiah Exchange Rate. The data collection technique as a data source uses secondary data obtained through the Central Bureau of Statistics and Bank Indonesia. The data analysis technique in this study is to use path analysis, which is a diagram that connects independent variables, intermediate variables and dependent variables. Relationship patterns are shown. by using arrows, where a single arrow shows a causal relationship between variables. The results of the study used a) the classical assumption test, consisting of, among other things, the normality test, multicollinearity test and autocorrelation test and heteroscedasticity test. (b) validity test. Based on the results of the discussion of research on Determinant Analysis of Rupiah Exchange Rate Volatility in Indonesia in 2010-2022 is an international trade variable has a positive and significant effect on the rupiah exchange rate, export and import variables have a positive effect on economic growth. Investment variables have a positive and significant effect on the rupiah exchange rate, while foreign exchange reserves have an indirect effect on the rupiah exchange rate.Keywords: Rupiah Exchange Rate, International Trade, Investment, Foreign Exchange Reserves.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS KOPERASI DI KOTA CIREBON TAHUN BUKU 2015 - 2019 Nuraeni Nuraeni; Dedi Djubaedi; Ayus Ahmad Yusuf
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN SYARIAH DAN ILMU HUKUM) Vol. 8 No. 2 (2023): Desember 2023
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v8i2.16407

Abstract

Cooperatives in Islamic law, the establishment of cooperatives has the practice of mutual cooperation and help which is ordered by Allah SWT in Q.S Al-Maidah: 2 that legal cooperatives are allowed. Assessment of financial performance in cooperatives is for every member of the cooperative. This study aims to determine how much influence together and each variable on profitability.The method used is a quantitative method with panel data. The population in this study is the number of cooperatives in the city of Cirebon that are active and have implemented the RAT (Annual Member Meeting) of 95 cooperatives. Sampling using the Solvin formula approach, there are 77 cooperatives. The technique of collecting data using the documentation on Cooperative Performance Data in 2015-2019 and interviews obtained directly from the object to be studied, namely the Department of Trade, Cooperatives, Small and Medium Enterprises in Cirebon City.The variables collectively show that 27.6% of profitability by assets, SHU, own capital, business turnover, and several members. Meanwhile, 72.4%  by other factors not included in this study, such as leadership policies, management factors, human resources factors, decision factors in the RAT (Annual Member Meeting), and government policy factors. Keywords: Cooperatives; Cooperatives in Islam; Profitability
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS KOPERASI DI KOTA CIREBON TAHUN BUKU 2015 - 2019 Nuraeni Nuraeni; Dedi Djubaedi; Ayus Ahmad Yusuf
INKLUSIF (JURNAL PENGKAJIAN PENELITIAN SYARIAH DAN ILMU HUKUM) Vol. 8 No. 2 (2023): Desember 2023
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/inklusif.v8i2.16407

Abstract

Cooperatives in Islamic law, the establishment of cooperatives has the practice of mutual cooperation and help which is ordered by Allah SWT in Q.S Al-Maidah: 2 that legal cooperatives are allowed. Assessment of financial performance in cooperatives is for every member of the cooperative. This study aims to determine how much influence together and each variable on profitability.The method used is a quantitative method with panel data. The population in this study is the number of cooperatives in the city of Cirebon that are active and have implemented the RAT (Annual Member Meeting) of 95 cooperatives. Sampling using the Solvin formula approach, there are 77 cooperatives. The technique of collecting data using the documentation on Cooperative Performance Data in 2015-2019 and interviews obtained directly from the object to be studied, namely the Department of Trade, Cooperatives, Small and Medium Enterprises in Cirebon City.The variables collectively show that 27.6% of profitability by assets, SHU, own capital, business turnover, and several members. Meanwhile, 72.4%  by other factors not included in this study, such as leadership policies, management factors, human resources factors, decision factors in the RAT (Annual Member Meeting), and government policy factors. Keywords: Cooperatives; Cooperatives in Islam; Profitability
Co-Authors Aan Jaelani Abdul Aziz Achmad Otong Busthomi Aep Syaeful Millah AJI, IBRAHIM Amir Hamzah Amir Hamzah Amir Hamzah Arief Nurhandika Asen Ahman Aziz, Abdul Chairi Asyhad Yahya Cindy Shelomita Dedi Djubaedi Dedi Djubaedi Diana Agustina Diana Djuwita, Diana Dikky, Dikky Nur Hidayat Dwi Ika Pebri Sentika Eef Saefulloh Euis Dinda Meisyta Faridah Nurbaiti Faridz Adi Nurmansyah Fatmah Fitriya Fitriya Galih Dwi Handayani Hadi, Didi Herma Wiharno Hidayat, Dikky Nur Hikam Muhtadi Zuhdi Ibnu Alfain, Wahid Iis Sulistiyowati Insulinde Yuliyati Komarudin Komarudin Komarudin, Munir Nur Kosim Rusdi Kriswanto Kriswanto, Kriswanto Kusumadewi, Rita Layaman, Layaman, Layaman Lia Dwi Martika M. Rizki Ramadani Makmuri Ahdi Marhaendro Purno Meilaniy, Windy Dwi Munir Nur Komarudin Mustopa Said Nani Suryani Neni Nurhayati Nur Komarudin, Munir Nuraeni Nuraeni Nurfatimah, Siti Nuke Nurmala, Puspa Pirda Rianti Priyanti, Diana Nurramadhani Purnama, Dendi Puspita Dewi, Agnes Tasya Puspo Dewi Dirgantari Ratih Hurriyati Ratnasari Dewi Gita Regita Ayu Febiana Rianti, Pirda Robi Awaluddin Robi Awaludin Shilvaisnaeni Regia Sinta Nurmalah Sri Rokhlinasari Suci Hastary Syaeful Bakhri Wartoyo Wartoyo Wely Hadi Gunawan Wildan Permana Zaenal Asikin Windy Dwi Meilaniy Yasir Maulana