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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Inklusif: Jurnal Pengkajian Penelitian Syariah dan Ilmu Hukum Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Riset Keuangan dan Akuntansi (JRKA) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Dimasejati: Jurnal Pengabdian Kepada Masyarakat Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah JES (Jurnal Ekonomi STIEP) Al Fiddhoh: Journal of Banking, Insurance, and Finance Journal of Economics Research and Policy Studies Akademika : Jurnal Pemikiran Islam EKONOMIKA SYARIAH : Journal of Economic Studies Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Eduvest - Journal of Universal Studies JMBD Strata Social and Humanities Studies Blantika : Multidisciplinary Journal Journal of Economics, Assets, and Evaluation Jurnal Keuangan dan Perbankan Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Sharia Accounting and Tax (JSAT Bina Bangsa International Journal of Business and Management Jurnal Kajian Ekonomi dan Perbankan Syariah Cirebon International Journal of Economics and Business Indonesian Journal of Strategic Management (IJSM) Widya Cipta : Jurnal Sekretari dan Manajemen
Ayus ahmad Yusuf
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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.
Peran Literasi dan Inklusi Keuangan Syariah dalam Meningkatkan Kinerja UMKM di Kabupaten Kuningan Muthoharul Janan, Rifqi; Abdul Rosyid; Ahmad Yusuf, Ayus; Dewi fatmasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.10863

Abstract

This study aims to analyze the role of Islamic financial literacy and Islamic financial inclusion in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) in Kuningan Regency. The research employs a descriptive qualitative approach, focusing on the understanding, experiences, and practices of MSME actors in accessing and utilizing Islamic financial services. Data were collected through in-depth interviews, observations, and documentation involving MSME actors, Islamic financial institutions, and related stakeholders. The findings indicate that Islamic financial literacy plays a crucial role in shaping MSME actors’ understanding of Sharia-based transaction principles, thereby encouraging business decision-making that aligns more closely with values of justice and sustainability. Islamic financial inclusion also makes a tangible contribution through easier access to financing, savings products, and other Islamic financial services that support improved business performance. Nevertheless, several challenges remain, including limited understanding, insufficient socialization, and unequal access to Islamic financial services. This study concludes that strengthening Islamic financial literacy and expanding Islamic financial inclusion are strategic factors in enhancing MSME performance in Kuningan Regency. Therefore, synergy among local governments, Islamic financial institutions, and MSME actors is required to promote the development of competitive MSMEs grounded in Sharia principles.
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.
Optimal Portfolio Analysis Using Markowitz Model and Single Index Model Maulana, Yasir; Meilaniy, Windy Dwi; Yusuf, Ayus Ahmad
Widya Cipta: Jurnal Sekretari dan Manajemen Vol. 9 No. 1 (2025): March
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v9i1.12121

Abstract

This study aims to determine the composition of the optimal portfolio formation results of the Markowitz Model and Single Index Model. This study also aims to compare the results of optimal portfolio formation and performance of the Markowitz Model and Single Index Model. The population in this study are all stocks included in the LQ45 index listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample is stocks that are consistently listed in the LQ-45 index during the 2018-2022 period. The number of research samples based on these conditions was 27 stocks. The results of this study are: In the Markowitz Model, 5 optimal portfolio-forming stocks are obtained, namely ADRO (49%), ANTM (22%), BBCA (7%), ICBP (5%), and KLBF (16%). With a portfolio return rate of 0.025382 (2.54%) and a portfolio risk of 0.081342 (8.13%).  In the Single Index Model, 9 optimal portfolio-forming stocks are obtained, namely UNTR (15.18%), PTBA (3.38%), MNCN (4.15%), ICBP (35.59%), EXCL (6.62%), BBTN (0.92%), BBCA (32.55%), ANTM (0.04%) and ADRO (1.56%). With a portfolio return rate of 0.02066 (2.1%) and a portfolio risk of 0.04005 (4%).  The results of the independent sample t-test processing of the return show that there is no difference between the Markowitz Model return and the Single Index Model return. 
Hubungan Tabungan Nasional, Akumulasi Modal, dan Pertumbuhan Output di Indonesia 2020–2024: Analisis Teoretis dan Empiris Berdasarkan Model Solow–Swan Yetti, Febri Delmi; Ahmad Yusuf, Ayus
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol. 11 No. 1 (2026): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v11i1.14012

Abstract

This study examines the relationship between national savings, capital accumulation, and economic growth in Indonesia during the period 2020–2024 by integrating conventional growth theory (Solow–Swan and Blanchard) with Islamic economic perspectives, including maqasid al-shariah, risk-sharing mechanisms, and Islamic financial instruments. Using secondary data from BPS, Bank Indonesia, OJK, and the Ministry of Finance, this research applies descriptive–quantitative analysis, Pearson correlation, and steady-state simulations to evaluate Indonesia’s growth dynamics. The findings show that Indonesia’s national saving rate (33–34% of GDP) reflects strong domestic financial capacity but remains below the estimated golden rule level. Investment efficiency is also relatively low, as indicated by a high ICOR (6–7), suggesting limited output gains from capital accumulation. The positive correlation between savings and output (r ≈ 0.78) mainly reflects macroeconomic stability rather than long-term causality. Furthermore, Islamic financial instruments such as sovereign sukuk, profit-sharing financing, productive waqf, and ZISWAF demonstrate significant potential to improve capital efficiency and promote inclusive and sustainable economic growth.
Construction of a Governance Model for Public Education Service Agencies: Analysis of Financial Performance Determination from The Maqasid Syariah Perspective Hasyim, Hasyim; Aan Jaelani; Ayus Ahmad Yusuf; Rochanda Wiradinata
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2625

Abstract

The transformation of State Islamic Religious Colleges (PTKIN) into Public Service Agencies (BLU) demands financial independence while remaining grounded in efficiency and accountability. However, reliance on leadership figures and poor digital system integration often hinders achieving financial independence aligned with public welfare values. This study aims to construct a System-Driven Governance model at UIN Siber Syekh Nurjati Cirebon (UIN SSC), a pilot project for Cyber Islamic University, through the integration of Leadership, Control, and Digital Governance (SEM-PLS) to improve financial performance from a Maqasid Syariah perspective. This quantitative study employed Structural Equation Modeling (SEM-PLS) analysis. A sample of 208 UIN SSC respondents was drawn using a disproportionate stratified purposive sampling technique. Primary data from the questionnaire was integrated with secondary data from Value for Money (VfM) analysis and treasury regulations. The results indicate that Digitalization and Internal Control have a significant impact on Financial Performance (p < 0.05). Conversely, Transformational Leadership does not directly impact financial performance, but it is a key determinant of the success of digital transformation and internal control maturity. This finding marks a deconstruction of the leadership role, shifting from a central figure to a system-reliable one. From the perspective of Maqasid Syariah (Islamic principles), optimal financial performance is a manifestation of Hifdz al-Mal (the principle of good governance), the efficient and accountable use of state finances and assets. Digitalization serves as an instrument of taysir (ease) that increases budget efficiency, while Internal Control ensures the principle of Amanah (accountability) for the benefit of the public (public value). The System-Driven Governance model offers a reconstruction of governance where oversight is embedded in digital platform algorithms, rather than the physical presence of leaders.
Co-Authors Aan Jaelani Abdul Aziz Abdul Rosyid Achmad Otong Busthomi Aep Syaeful Millah AJI, IBRAHIM Amir Hamzah Amir Hamzah Azis, Irfan Bakhri, Syaeful Bin Khomsi, Hasyim Dedi Djubaedi Dewi Fatmasari Diana Agustina Diana Djuwita, Diana Dikky, Dikky Nur Hidayat Edy Setiawan Faridah Nurbaiti Fatmah Galih Dwi Handayani Hadi, Didi hasyim, hasyim Herma Wiharno Hidayat, Dikky Nur Ibnu Alfain, Wahid Iman Billah, Kamalul Kriswanto Kriswanto, Kriswanto Kusumadewi, Rita Kusumadewi, Rita Kusumadewi Layaman Layaman, Layaman Layaman, Makmuri Ahdi Marhaendro Purno Meilaniy, Windy Dwi Muthoharul Janan, Rifqi Neni Nurhayati Nur Komarudin, Munir Nurfatimah, Siti Nuke Nurhandika, Arief Nurmala, Puspa Priyanti, Diana Nurramadhani Puspita Dewi, Agnes Tasya Ramadani, M. Rizki Rianti, Pirda Robi Awaluddin Rochanda Wiradinata Rokhilnasari, Sri Saeful Anwar, Saeful Sinta Nurmalah Sri Rokhlinasari, Sri Wartoyo Wartoyo Yasir Maulana Yasir Maulana, Yasir Yetti, Febri Delmi