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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 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 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 Journal of Society and Development Jurnal Kajian Ekonomi dan Perbankan Syariah Cirebon International Journal of Economics and Business Indonesian Journal of Strategic Management (IJSM)
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.
Persistence of Labor Market Disparities in Indonesia: An Analysis of Regional Productivity and Wage Gaps, 2018–2023: Persistensi Disparitas Pasar Tenaga Kerja di Indonesia: Analisis Kesenjangan Produktivitas dan Upah Regional 2018–2023 Rismaya, Erin; Yusuf, Ayus Ahmad
jsd: Journal of Society and Development Vol 6 No 1 (2026)
Publisher : CV. Media Publikasi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57032/jsd.v6i1.339

Abstract

Amid Indonesia's ambition to escape the middle-income trap, the anomaly between productivity growth and wage welfare at the regional level has become a critical structural barrier requiring profound attention. This disparity is not merely a statistical issue but a socio-economic reality that determines the future stability and resilience of the national economy. This study aims to analyze the persistence of labor market disparities in Indonesia, focusing on the dynamics of regional productivity and wages during the 2018–2023 period. Adopting a quantitative descriptive-comparative approach using secondary data from the Central Bureau of Statistics across 34 provinces, this research examines the elasticity of wages relative to productivity in leading sectors. The results indicate persistent inequalities between Java and non-Java regions, where regional wage growth often lags behind productivity surges, particularly during the post-pandemic economic recovery phase. This phenomenon suggests that the wage-productivity transmission mechanism is still hindered by wage policies that are not yet fully adaptive to local performance realities and agglomeration advantages. Theoretically, this research contributes to the labor economics literature by modeling the wage-productivity interaction within the economic transformation of a developing nation. Practically, this study formulates strategic recommendations for policymakers to design performance-based regional wage systems to narrow inter-regional economic gaps and create a more inclusive labor market across Indonesia.
Reconceptualizing Islamic Financial Markets: A Moral-Economic Equilibrium Approach: Merekonseptualisasi Pasar Keuangan Islam: Pendekatan Keseimbangan Moral-Ekonomi Budiyono, Anton; Yusuf, Ayus Ahmad
jsd: Journal of Society and Development Vol 6 No 1 (2026)
Publisher : CV. Media Publikasi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57032/jsd.v6i1.340

Abstract

Recurring global financial crises and widening distributive inequalities expose the systemic failures of the conventional market efficiency paradigm in ensuring economic stability and justice. This article aims to reconceptualize financial markets through a moral-economic equilibrium approach as an alternative to the mainstream model. Employing a qualitative method via a critical literature review of conventional and Islamic economics, the study deconstructs the underlying assumptions of both systems to produce a new theoretical reconstruction. Research findings indicate that Islamic financial markets function as equilibrium systems that simultaneously integrate economic efficiency, moral values, and social objectives. The core foundation lies in the prohibition of Riba, Gharar, and Maysir, integrated with risk-sharing mechanisms and organic linkages to the real sector. This moral-economic equilibrium demonstrates that market efficiency and distributive justice can harmoniously synergize within the Maqashid al-shariah framework. In conclusion, the article asserts that Islamic financial markets represent a value-based financial paradigm oriented toward socio-economic welfare and sustainable development. The primary theoretical contribution is the provision of a new analytical framework that synthesizes moral and economic dimensions into a single, cohesive equilibrium construct to address the limitations of the efficiency paradigm in responding to contemporary global economic stability challenges.
Co-Authors Aan Jaelani Abdul Aziz Abdul Rosyid Achmad Otong Busthomi AJI, IBRAHIM Amir Hamzah Amir Hamzah Azis, Irfan Bakhri, Syaeful Bin Khomsi, Hasyim Budiyono, Anton Dedi Djubaedi Dewi Fatmasari Diana Agustina Diana Djuwita, Diana Dikky, Dikky Nur Hidayat Edy Setiawan Faridah Nurbaiti Fatmah Galih Dwi Handayani Hadi, Didi 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 Millah, Aep Syaeful 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 Rismaya, Erin Robi Awaluddin Rokhilnasari, Sri Saeful Anwar, Saeful Sinta Nurmalah Sri Rokhlinasari, Sri Wartoyo Wartoyo Yasir Maulana