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All Journal Measurement : Jurnal Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Minda Baharu JSI (Jurnal sistem Informasi) Universitas Suryadarma Community Development Journal: Jurnal Pengabdian Masyarakat Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Puan Indonesia Jurnal Pengabdian Ibnu Sina Realible Accounting Journal Jurnal Inovasi Bisnis Indonesia (JIBI) Aktsar: Jurnal Akuntansi Syariah
Mustika, Ita
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EDUKASI NASABAH TERKAIT GANGGUAN BI-FAST DAN RESPONS BANK MUAMALAT CABANG BATAM MELALUI PROGRAM SUBSIDI BIAYA TRANSAKSI Indriani, Gina Putri; Mustika, Ita; Richmayati, Maya; Fadlilah, Andi Hidayatul; Laili, Nur Isra
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.449

Abstract

Transformasi layanan digital perbankan telah membawa perubahan signifikan dalam pola transaksi masyarakat, salah satunya melalui hadirnya layanan BI-FAST. Layanan ini memungkinkan transfer antarbank secara real-time dengan biaya lebih rendah, sehingga diminati oleh nasabah. Bank Muamalat Indonesia Tbk mengintegrasikan layanan BI-FAST melalui aplikasi Muamalat DIN untuk mendukung efisiensi transaksi nasabah. Namun, terjadi gangguan pada layanan BI-FAST yang mengakibatkan nasabah tidak dapat menggunakannya sementara waktu. Akibatnya, nasabah harus menggunakan metode transfer lain seperti SKN dan RTOL dengan biaya lebih tinggi, memicu keluhan terutama dari nasabah yang rutin bertransaksi antarbank. Sebagai langkah responsif, Bank Muamalat meluncurkan program Subsidi Biaya Transaksi Real-Time Online Transfer yang memberikan cashback Rp 4.000 per transaksi maksimal tiga kali dalam sebulan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan komunikasi langsung interpersonal. Penulis berinteraksi aktif dengan nasabah untuk menggali pengalaman, persepsi, dan harapan mereka. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis secara tematik. Hasil penelitian menunjukkan bahwa program subsidi membantu menekan keluhan nasabah dan menjaga loyalitas penggunaan kanal digital bank. Namun, perbaikan sistem teknologi dan penguatan komunikasi nasabah tetap diperlukan agar kualitas layanan digital lebih andal dan risiko gangguan dapat diminimalkan di masa mendatang.Keywords — BI-FAST, layanan digital perbankan, subsidi biaya transaksi, komunikasi interpersonal, Bank Muamalat, manajemen resiko layanan.
Audit as a Catalyst: Enhancing the Impact of Sustainable Management Accounting on Islamic Bank Performance Ompusunggu, Hermaya; Mustika, Ita; Richmayati, Maya; Khadijah, Khadijah; Yuniati, Sasmita
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34598

Abstract

This study examines the effect of Sustainable Management Accounting (SMA) on the performance of Islamic banks, with the audit function as a moderator. Based on Legitimacy Theory, this study explains how SMA practices—which integrate environmental, social, and ethical aspects into budgeting, cost control, and performance measurement—improve financial and non-financial performance. This study employs a quantitative approach, utilising primary data. The population in this study consists of managers, internal auditors, and members of the Sharia Supervisory Board of Islamic banks in the Riau Islands Province, totalling 102 respondents. The data analysis used is SEM-PLS. The results show that SMA has a significant positive effect on performance, and the audit function strengthens this relationship. The findings confirm that high audit quality enhances the effectiveness of SMA, transparency, and stakeholder trust. This study expands the Legitimacy Theory and recommends integrating SMA with strong audit oversight to enhance governance and long-term value.
Co-Authors Abid Ramadhan Andi Amang Andi Auliya Ramadhany Andi Hidayatul Fadlilah Baru Harahap Benni Sumarman Catra Y, Wayan Daniel Happy Putra Dedi Setiadi Elminaliya Sandra Farikhah, Rizki Ferikhun Ferdila, Ferdila Fransiska, Debby Gunawan, Dahlan Handayani, Ayu Hermaya Ompusunggu Hilda, Titi Novia Indriani, Gina Putri Khadijah Khadijah Khadijah Khairani, Winda Khalid, Ferdila Laila, Nur Isra Maya Richmayati Nadila, Nadila Ngaliman, Ngaliman Nur Isra Laili Nurbayanti, Nishfu Oktavia, Viona Rahmanda, Lovita Sarmini Sarmini Sarmini Sri Yanti Suci Fitria Syifa Fauziah Umi Kalsum Windayati, Diana Titik Yuniati, Sasmita