Articles
PENERAPAN TEKNOLOGI DALAM PENINGKATAN AKUNTANSI SYARIAH
Afiqul Rifqi, Muhammad;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i01.1143
Technology has a significant impact on the Islamic finance industry, especially in the field of accounting. As time progresses, there are increasing innovations and new breakthroughs in accounting technology. Along with the challenges and opportunities that technology brings to the accounting world, one of the future trends that is expected to make auditing financials easier is AI, artificial intelligence, which greatly assists auditors in their work. IT has already become an integral part of modern accounting, and it will continue to evolve over time, impacting the performance of accountants and the field of Islamic accounting. This research is based on a literature review, which involves gathering data from books, journals, articles, and other sources related to the chosen issue. The results of this research demonstrate a significant impact of technology on Islamic accounting.
KONSEP UANG DALAM EKONOMI MAKRO ISLAM
Amelia, Rika Nur;
Afiqul Rifqi, Muhammad;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i02.1148
This article discusses the concept of money in Islamic macroeconomics through library study methods, focusing on the fundamental differences between money concepts in the Islamic economy and conventional economics. The study explores monetary policy in the view of the Islamic economic system as well as identifying obstacles and challenges in the application of Islamic economy in the modern world. In Islamic economics, money is not only a tool of exchange but also contains strong moral and ethical values, unlike conventional economics which emphasizes more on technical functions and merely profit. Islamic monetary policy, based on the principles of Shariah, aims to create economic justice and social well-being. The challenges faced in implementing this system include lack of understanding and acceptance, as well as inadequate institutional infrastructure. This article concludes that despite significant obstacles, the implementation of Islamic monetary and monetary policy concepts has great potential to correct global economic injustice if implemented comprehensively and supported by a proper policy framework.
DAMPAK HILIRISASI PADA INDUSTRI HALAL DI INDONESIA
Arti, Siti Wiana;
Zakiyuddin , Ahmad Salim;
Ridwan, Fazar Abid;
Setiyawati, Lisa;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i02.1149
Halal industry is seen as a source of economic growth engine for the country. Moreover, Indonesia, as the country with the largest Muslim population in the world, has huge potential to grow halal industries. The purpose of this research is to find out the impact of downstream on the halal industry in Indonesia. The type of research used in this study is descriptive with data trigulation techniques based on rivew litelature (perpustakaan). The results of this study show that the impact of downstream on Indonesian halal industries has constraints from various aspects, including economic, social, and environmental.
PENGENDALIAN INFLASI DALAM PENILAIAN EKONOMI MAKRO ISLAM DI INDONESIA
Mafikah, Ananta Delyana;
Nurvita Sari, Silvi Indah;
Arif Zairifli, Ahmad Izul;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i02.1150
Inflation control is a very important aspect in macroeconomic assessments, including from an Islamic economic perspective. The main focus of this research examines the mechanisms and principles of controlling inflation within an Islamic macroeconomic framework, with a focus on monetary and fiscal policies that are in accordance with sharia. This approach emphasizes economic justice, fair distribution of wealth, and balance between supply and demand in the market. Instruments such as the prohibition of usury and the use of commodity-based currencies are discussed as potential tools to maintain price stability. Apart from that, this research also evaluates the role of Islamic financial institutions in promoting economic stability and reducing the rate of inflation. The research results show that the application of Islamic economic principles can provide an effective alternative solution to control inflation, while maintaining justice and the welfare of society as a whole. Through this analysis, it is hoped that it can contribute to the development of better and more sustainable economic policies in an Islamic context.
ZAKAT DAN WAKAF DALAM MENDUKUNG PENGEMBANGAN USAHA MIKRO KECIL MENENGAH
Nur Habib, Asifi Antoni;
Nur Ilma, Aidah;
Pramiswari, Diva Ayu;
Lestari, Dwi;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i02.1151
The aim of this research is to determine zakat and waqf in supporting the development of micro, small and medium enterprises. The research method used is a library method by combining data sources originating from books, journals and reports of previous research results. The results of this research are that zakat and waqf have a very important contribution in helping and supporting the development of micro, small and medium enterprises. With the existence of some zakat and waqf assets, the community's economy is greatly helped and most UMKM have felt the benefits of zakat and waqf in helping the prosperity of their small businesses.
PERAN AKUNTAN DI ERA SOCIETY 5.0
Nurvita Sari, Silvi Indah;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jiar.v2i02.1152
This research aims to find out the role of accountants in the Society 5.0 era. The research method is qualitative with the type of literature. The result of the research is that in the era of Society 5.0, accountants can carry out their work processes using technology (digital) so that they are completed quickly. Although the role of the accounting profession has been replaced by technology in the Society 5.0 era, the accounting profession still has new career opportunities and its role is expanding. Therefore, accountants must develop (digital) technology competencies, implement new technology prototypes (learning-by-doing process), train based on Society 5.0 programmes (digital human skills), respond to changes in industry, business, and technological developments, and international certification-based training. The limitation of this study lies in the national documents used in this study. This led to a lack of information obtained during the analysis of this research. If there is a desire to continue this research in the future, we hope to enrich the international literature and enable a comparison of the transformation of the role of accountants at each stage of Society 5.0
Shari’ah Enterprise Theory (Amanah) Pada Pendekatan Behavioral Accounting Dalam Menilai Shari’ah Microfinance (Studi Kasus Pada Koperasi Syariah Lamongan)
Latifah, Eny
Shidqia: Jurnal Keuangan dan Perbankan Syariah Vol. 1 No. 2 (2022): Desember
Publisher : Fakultas Agama Islam
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DOI: 10.30999/jsn.v1i1.769
Tujuan penelitian ini adalah untuk mengetahui penerapan Shari’ah Enterprise Theory khsusnya tingkat amanah dengan pendekatan behavioral accounting dalam kinerja manajerial koperasi syariah Lamongan dengan study kasus koperasi BMT Bina Ummat Sejahtera Lamongan. Penerapan amanah dalam menjalankan manajerial di Microfinace seperti koperasi syariah memang tidaklah sulit untuk memberikan penilaian, karena Sumber Daya Manusia dalam hal ini adalah karyawan yang ada dikoperasi syariah jumlahnya minim sehingga sistem pengontrolan dan penilaian kinerja lebih efektif dan efesien. Hasi penelitian ini adalah karyawan yang ada di koperasi syariah Lamongan mampu menerapkan Shari’ah Enterprise Theory dalam aplikasi nilai amanah dan tanggungjawab yang diberikan anggota koperasi kepada pengelola koperasi syariah mampu dijalankan dengan sebaik-baiknya dengan penuh keikhlasan. Karyawan koperasi tidak hanya menjaga hablum minan naas akan tetapi juga menjaga hablum mina Allah, sehingga dalam menjalankan amanah dan tanggungjawab bisa dijalankan dengan ikhlas karena apa yang kita kerjakan di dunia ini tidak luput dari pantauan dari Allah SWT.
Moderasi Beragama: Optimalisasi Lembaga Sosial Ekonomi Keagamaan dengan Filantropy Islam
Latifah, Eny;
Umah, Khurul Aimatul
Proceedings of Annual Conference for Muslim Scholars Vol 6 No 1 (2022): AnCoMS, APRIL 2022
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya
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DOI: 10.36835/ancoms.v6i1.397
Background: Religious moderation is not only driven by the understandings and beliefs held by religious people but also actualization in the application of worship and mu'amalah that is built in a religion. Islam itself has philanthropy which is a reflection of actualizing the fulfillment of maqoshid sharia. The purpose: this study is to optimize the application of Islamic philanthropy in the Religious Socio-Economic institutions in increasing the value of religious moderation. The results: showed that religious moderation was not optimized by the Religious Socio-Economic Institution in the application of Islamic philanthropy which was reflected in the fulfillment of maqoshid sharia. Main Findings: The findings of this study indicate that socio-economic religious institutions should improve their strategies by developing strengths and turning threats into opportunities.
Moderasi Beragama: Philantropy Ekonomi Islam Melalui Kepatuhan Zakat Hasil Laut di Pesisir Lamongan
Latifah, Eny
Proceedings of Annual Conference for Muslim Scholars Vol 7 No 1 (2023): AnCoMS, Desember 2023
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya
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DOI: 10.36835/ancoms.v7i1.473
The purpose of this study is to determine the extent to which the coastal communities of Lamongan reflect compliance in paying zakat on marine products as a form of Islamic economic philanthropy in reflecting religious moderation. The research method used is descriptive qualitative with the type of case study in the Fisherman's Association of Kranji Village, Paciran District, Lamongan Regency. in the Fishermen Association of Kranji Village, Paciran District, Lamongan Regency. The result of the research is religious moderation, one of which can be realized by Islamic Economic philanthropy carried out by the Lamongan coastal community Compliance in paying zakat on existing marine products is divided into 3 (Three) Types: (1) Zakat is paid with the analogy of Zakat (2.5%).2.5% (2) Zakat is paid with a special calculation (the fishermen themselves determine the calculation on the basis of their income). calculation (calculation determined by the fishermen themselves on the basis of income earned is not (3) Zakat is paid with voluntary calculations (large/small income is always set aside for zakat or alms).
Moderasi Beragama Dalam Meningkatkan Nilai-Nilai Ekonomi Islam Melalui Kearifan Lokal Berbasis Filantophy Sosial Masyarakat
Latifah, Eny
Proceedings of Annual Conference for Muslim Scholars Vol 8 No 1 (2024): AnCoMS, Oktober 2024
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya
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DOI: 10.36835/ancoms.v8i1.546
This research aims to determine Religious Moderation in improving Islamic Economic values through local wisdom based on community social philanthropy on Wages for Malaysian Workers in Karangtawar Village, Laren District, Lamongan Regency. This research method is qualitative with a case study type with data triangulation analysis techniques including documents, interviews and observations to obtain the required data. The results of the research are that existing Islamic economic values include: The basic value of ownership includes the awareness that assets obtained from the wages of migrant workers have rights for other people (the poor). Second, the basic value of justice includes being fair and wise in managing wages resulting from work to equalize people's income by giving alms and donations to those in need. Third, the basic value of balance includes: Equal distribution of income from migrant workers' wages to be given to less fortunate relatives so that it can be used as a source of funding Work. Fourth, the basic value of freedom includes: Malaysian migrant workers are free to provide whatever wages and forms to give to people who cannot afford it. And fifth, the value of togetherness includes the human spirit and brotherhood between those who have excess wealth and those who cannot afford it, which can create unity and togetherness without looking at the differences and diversity that exist in Karangtawar Village, Lamongan Regency.