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All Journal JURNAL KEBANGSAAN PASAI MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Moneter : Jurnal Akuntansi dan Keuangan Jurnal Sinar Manajemen Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Vokasi International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Islamic Economic and Business Research Proceeding Applied Business and Engineering Conference Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII Journal Of Artificial Intelligence And Software Engineering International Journal of Technology and Education Research
Muhammad Arifai
Politeknik Negeri Lhokseumawe
Religion Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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IMPLEMENTING SHARIA ACCOUNTING PRINCIPLES IN THE PUBLIC SECTOR: A SYSTEMATIC LITERATURE REVIEW OF CHALLENGES AND OPPORTUNITIES Chilshi, Indrya; Aini, Kuratul; Marina, Rani; Roja, Delga; Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.367

Abstract

This study aims to systematically examine the challenges and opportunities in implementing Sharia accounting principles within the public sector. Using a Systematic Literature Review (SLR) approach, it analyzes scholarly publications addressing practices, barriers, and the potential of Sharia accounting adoption in government institutions. The findings indicate that research remains largely concentrated on religious nonprofit entities, while implementation in formal public institutions—such as local governments, ministries, and state-owned enterprises—remains limited. Key obstacles include low levels of understanding among personnel, insufficient regulatory frameworks, and the absence of Sharia-based accounting standards for the public sector. Yet, integrating Sharia principles can enhance both vertical and horizontal accountability and foster ethical public governance. Therefore, regulatory development, human resource training, and institutional strengthening are crucial for achieving effective and sustainable implementation.
Aquifer Investigation in Cibodas Bogor, West Java, Indonesia, using a geoelectrical method and 2D subsurface modeling rizqi, al hussein flowers; Erlandi, Muhammad; Arifai, Muhammad; Ibnu Hibban, Muhammad
Retii 2025: Prosiding Seminar Nasional ReTII ke-20 (Edisi Penelitian)
Publisher : Institut Teknologi Nasional Yogyakarta

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Abstract

This study was conducted at the location of a cattle pen (Kafeel Farm) in Bogor City, more precisely in the Cibodas village. The purpose of this study is to use subsurface cross-sectional correlations to get a general picture of the lithology, geological structure, and subsurface aquifers. In addition to improving knowledge of the depth and distribution of aquifers in the study area, the contribution of this research will influence residents' groundwater searches. The geoelectrical method with Schlumberger configuration is the methodology employed in this study. In the research area, there were three points of observation in the geolectrical acquisition data. From oldest to youngest, the study area's lithology consists of sandstone with mudstone intercalations (Serpong Formation) and limestone lithology (Bojongmanik Formation). The weathering of limestone and sediments from the Cisadane River is used to interpret the surface soil. At a depth of 8 to 35 meters and a thickness ranging from 10 to 18 meters, the study area's aquifer contains shallow groundwater. Drilling is advised at observation point 2, at a depth of approximately 8 to 18 meters Keyword : Aquifer, Serpong Formation, Bogor, Geoelectrical; Schlumberger
PENGARUH PEMANFAATAN SISTEM KEUANGAN DESA DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KEUANGAN DANA DESA KOTA LHOKSEUMAWE Dewi, Jesi Mahara; Arifai, Muhammad; Muzahid, Mukhlisul; Safaruddin, Safaruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 2 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i2.8552

Abstract

Abstract: This study aims to determine the Effect of the Utilization of the Village Financial System and Human Resource Competence on the Financial Accountability of Village Funds in Lhokseumawe City. The population in this study were all villages in Lhokseumawe City totaling 68 villages and the sample amounted to 68 villages in Lhokseumawe City with a sampling technique that is saturated sampling, with a total of 136 respondents, namely village heads and village treasurers. The data used are primary data where the data was obtained by distributing questionnaires directly to villages in Lhokseumawe City. The data analysis technique used is the Multiple Linear Regression Analysis method by conducting classical assumption tests, and hypothesis testing and testing using the SPSS IMB 27 statistical analysis tool. During the observation period, it showed that the research data was normally distributed and free from classical assumption problems. The results of this study indicate that the utilization of the village financial system and human resource competence have a significant effect on the financial accountability of village funds in Lhokseumawe City. Partially, the results indicate that the variables of village financial system utilization and human resource competency significantly influence the financial accountability of village funds in Lhokseumawe City. The influence of these two independent variables on the financial accountability of village funds in Lhokseumawe City is 31.2%, while the remaining 68.8% is explained by other factors not included in the study.Keywords: Village Financial System Utilization, Human Resource Competency, Village Fund Financial Accountability
Islamic Values, Digital Marketing, and Purchase Intention: Their Impact on the Preservation of Local Wisdom in Halal MSMEs in Aceh Diana; Mariana; Yudhy Widya Kusumo; Yeni Irawan; Rahmad; Muhammad Arifai
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.v5i2.392

Abstract

This study examines the role of integrating Islamic values and digital marketing strategies in enhancing Muslim consumers' purchase intention for halal-certified MSME products in Aceh and its impact on preserving local wisdom. Using a quantitative approach, the research employs an explanatory design, collecting data from 215 respondents through purposive sampling. Primary data is obtained through questionnaires, supported by secondary data for contextual analysis. The findings reveal that the application of Islamic values plays a fundamental role in shaping consumer purchase intentions, emphasizing the importance of ethical principles in influencing purchasing behavior. Digital marketing strategies also positively contribute to consumer interest, though their influence is smaller compared to Islamic values. Additionally, the study highlights a strong relationship between consumer purchase intentions and the preservation of local wisdom in Aceh. It underscores the importance of a balanced approach that integrates value-based strategies with digital promotion to maximize consumer interest while preserving local traditions. The research advocates for holistic marketing strategies that align with Islamic principles and cultural preservation efforts, enabling MSMEs to thrive and sustain Aceh’s heritage in the era of globalization.
Co-Authors AA Sudharmawan, AA Abdi, Musta’inul Aini, Kuratul Al Hussein Flowers Rizqi Anhar Firdaus Firdaus Arhami, Muhammad Azaria, Putri Syaikah Azzahra, Rahma Chilshi, Indrya Dani, Teuku Fakhrial Darwanis Darwanis Dewi, Jesi Mahara Diana Diana Diana Diana Diana Diana Hasan Dwi Melvinasvita Erlandi, Muhammad Fahira, Annisa Fahria Nadiryati Sadimantara Faisal Faisal Fakhruddin Fakhruddin Gunawan Gunawan Hamdi Hamdi Heru Fahlevi, Heru Hery Widijanto Ibnu Hibban, Muhammad Julia Alfianti Kheriah LAKHARIS INUZULA Laksono Trisnantoro M. Nasir Mariana Mariana Mariana Mariana Marina, Rani Marjuliati Harahap Meilvinasvita, Dwi Miftahul Jannah Mirna Indriani Muhammad Nasir Mukhlis Mukhlis Mukhlisul Muzahid Mustaking, Mustaking Najmiah, Najmiah Nurjannah Nurjannah Nurwijayanti Rahmad Reynold Herwinsyah Rizqillah, Rizqillah Roja, Delga Safaruddin Said Herry Syafrijal Silvia, Intan Surni T Fakhrial Dani T. Mustaqim Tasya Chairina Teuku Mustaqim Yeni Irawan Yolanda, Dewi Yudhy Widya Kusumo Zuarni Zuarni Zulfikar