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Understanding and Mastering Auditing Systems: A Key to Enhancing Educational Management and Organizational Accountability Melyna Wijaya Putri; Reyhana Nur Azizah; Sofia Nisa Ulyantika; Heni Noviarita; Romlah
Journal of Educational Management Research Vol. 5 No. 3 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i3.2208

Abstract

This study aims to analyze the concept of auditing systems and their role in enhancing organizational performance, focusing on the definition, objectives, functions, mechanisms, and outcomes. Using a qualitative approach, a literature review was conducted by examining relevant academic sources, including journals, books, and previous research. The findings show that auditing systems function as both control tools and strategic instruments for improving organizational effectiveness, efficiency, and accountability. They have evolved to include information system audits, emphasizing data security, system reliability, and operational effectiveness. Additionally, auditing systems contribute to strengthening internal control and risk management by identifying weaknesses and providing recommendations for continuous improvement. The study highlights the importance of auditing systems in enhancing transparency, accountability, and governance in modern organizations, including educational institutions. Effective auditing is essential for ensuring sound management practices and fostering an environment of trust and compliance.
WASTE BANK DEVELOPMENT : MENUJU EKOSISTEM PESANTREN INKLUSIF KEUANGAN SYARIAH DENGAN KONSEP EKONOMI SIRKULAR Rahma Apriani; Ruslan Abdul Ghofur; Heni Noviarita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5700

Abstract

Islamic boarding schools have become an important pillar in the social and spiritual development of Indonesian society. In addition to being a center for religious education, Islamic boarding schools also have great potential in developing community-based economic activities. In this context, the role of Islamic boarding schools in supporting the sustainable development agenda is increasingly receiving attention, especially through strengthening economic independence and financial inclusion. The collaboration between the At-Tanwir Islamic Boarding School in Metro City, Bank Sampah, and Bank Syariah Indonesia is a form of strategic synergy that stems from concern for two main issues: inequality in access to finance and environmental problems. This research is a descriptive qualitative study with an exploratory case study (Creswell and Creswell, 2017). This study examines in depth the phenomenon of the integration of the circular economy and Islamic finance in one specific location (At-Tanwir Islamic Boarding School). This study shows that the integration of Islamic boarding school-based waste banks with Islamic financial services is able to create an inclusive, participatory, and sustainable economic ecosystem. The active role of students, support from Islamic boarding schools, and facilitation from Bank Syariah Indonesia are the keys to the success of this model. This practice proves that the circular economy and Islamic finance can go hand in hand, and Islamic boarding schools have the potential to become pioneers in developing a green economy based on Islamic values
PERAN BUDGETING DALAM EFEKTIVITAS MANAJEMEN KEUANGAN: KAJIAN LITERATUR KONSEPTUAL DAN PRAKTIS Sabila Qurrota A'yun; Nadia Putri Kamila; Muhammad Sodiqul Fikri; Romlah Romlah; Heni Noviarita
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 11 No. 2 (2026): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jkps.v11i2.2103

Abstract

This study aims to analyze the strategic role of budgeting in enhancing the effectiveness of financial management through a conceptual and practical literature review. Budgeting serves as a crucial instrument functioning as a tool for planning, controlling, and evaluating organizational performance amid global economic volatility. The research method employed is a descriptive qualitative literature study by synthesizing relevant sources from Sinta and Scopus databases within the last five years. The findings indicate that the implementation of Performance-Based Budgeting and the integration of digital technology significantly improve resource allocation efficiency by up to thirty percent compared to traditional methods. Active managerial participation in the budgeting process has been proven to substantially reduce the risk of budgetary slack and enhance financial accountability. Furthermore, the digitalization of budgeting processes enables real-time cash flow monitoring, providing adaptive advantages for organizations in responding to rapid market changes. This study emphasizes that the effectiveness of financial management is highly dependent on budget discipline and the transformation of systems from manual to digital approaches. The article contributes theoretically to the development of financial management knowledge and offers practical guidance for managers in optimizing financial performance through more measurable, transparent, and sustainable budgeting policies.
THE EFFECT OF REGIONAL ORIGINAL REVENUE (PAD), GENERAL ALLOCATION FUNDS (DAU), AND SPECIAL ALLOCATION FUNDS (DAK) ON SUSTAINABLE REGIONAL ECONOMIC GROWTH (PED) IN THE SOUTHERN SUMATRA REGION (SUMBAGSEL) Rangga Ananta; Heni Noviarita; Alief Rakhman Setyanto
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 14, No 2 (2026): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2026.v14.i2.11169

Abstract

This study examines the effect of Regional Own-Source Revenue (PAD) inequality, General Allocation Funds (DAU), and Special Allocation Funds (DAK) on sustainable Regional Economic Growth (PED) in the Southern Sumatra region. The urgency of this study arises from persistent fiscal inequality among regions and the uneven effectiveness of fiscal decentralization in promoting inclusive economic growth. This study aims to analyze the partial and simultaneous effects of PAD inequality, DAU, and DAK on regional economic growth, as well as to examine their implications from the perspective of Islamic economic values. This research uses a quantitative approach with panel data consisting of five provinces in Southern Sumatra during the 2020–2024 period. The data were obtained from the Central Statistics Agency and analyzed using panel data regression with model selection tests, including Chow, Hausman, and Lagrange Multiplier tests. The results show that PAD inequality has no significant effect on PED, while DAU has a negative and significant effect. In contrast, DAK has a positive and significant effect on PED, indicating that targeted fiscal transfers are more effective in supporting regional economic activity. Simultaneously, PAD inequality, DAU, and DAK significantly affect PED, with an adjusted R² of 51.11%. These findings imply that regional fiscal policy should prioritize productive spending, especially through the optimization of DAK, while strengthening fiscal governance based on justice, accountability, and public welfare as reflected in Islamic economic values
Pengaruh Aglomerasi Industri dan Tingkat Pengangguran Terbuka terhadap Ketimpangan Wilayah dalam Perspektif Ekonomi Islam: Analisis Data Panel Periode 2018–2024 di Wilayah Jabodetabek Satrio Budi Wijaya; Heni Noviarita; Weny Rosilawati
Indonesian Journal of Islamic Economics and Business Vol. 11 No. 1 (2026): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v11i1.5964

Abstract

This study aims to analyze the impact of industrial agglomeration and the open unemployment rate on regional economic inequality in the Greater Jakarta area (Jabodetabek) for the period 2018–2024 from an Islamic economic perspective. Regional inequality is a significant issue that reflects the uneven distribution of income and economic activity across regions. This study employs a quantitative method using a panel data regression approach, selecting the Common Effects Model (CEM), Fixed Effects Model (FEM), and Random Effects Model (REM). The results indicate that the best model is the Fixed Effect Model (FEM), where industrial agglomeration and the open unemployment rate have a partial, negative, and significant effect on regional inequality. These findings suggest that the dynamics of economic distribution across regions influence the level of inequality.From an Islamic economic perspective, these results reflect the importance of applying the principles of justice (al-‘adl) and balance (tawazun) in economic development to reduce disparities regions.
MENGHADAPI REALITAS: APAKAH PERTUMBUHAN PENDUDUK MENJADI KATALISATOR ATAU ANCAMAN BAGI PEMBANGUNAN EKONOMI YANG BERKELANJUTAN DI NEGARA BERKEMBANG? Ananda Nayla Rahma Esafitri; Wahiddin Choiri Kurniawan; Heni Noviarita
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2025): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i1.7055

Abstract

Population growth in developing countries is an inevitable reality that continues to rise over time. This phenomenon presents both challenges and opportunities in planning for sustainable economic development. On one hand, an increasing population can drive economic growth by expanding markets and providing a labor force that supports productivity and innovation. On the other hand, rapid population growth may place significant pressure on natural resources, infrastructure, and public services. This can hinder economic progress and exacerbate social inequality. This study highlights the importance of strategic policies in managing population growth to ensure it becomes a positive force for inclusive and sustainable development.
INSTRUMEN PEMBIAYAAN BERKELANJUTAN DAN PERAN PERBANKAN SYARIAH DALAM PEMBIAYAAN BERKELANJUTAN Nur Hasanah Azizah; Ashari Seribu Dinar; Heni Noviarita
JPMUJ Vol. 4 No. 1 (2026): SEMUA ARTIKEL TERBIT SECARA ONLINE
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpmuj.v4i1.3098

Abstract

Global environmental pressures that disrupt social and economic stability demand a financial system grounded in sustainability. Islamic banking holds a strategic position in implementing sustainable financing, as the principles of justice (al-‘adl), public interest (al-maslahah), and environmental preservation (hifz al-bi’ah) align with sustainability objectives. This study employs a descriptive approach through literature review using secondary data derived from journals, reports, and financial policies. The findings indicate that green financing practices through murabahah, musharakah, ijarah, and green sukuk contracts have encouraged environmentally friendly financing, although challenges remain due to low literacy, regulatory uncertainty, and limited innovation in green financial products. Nevertheless, Islamic finance holds significant potential to strengthen the national green finance ecosystem by channeling funds ethically, equitably, and in an environmentally responsible manner.
STRATEGI UNIT BISNIS DALAM INOVASI PRODUK DAN LAYANAN DI PERBANKAN SYARIAH Adhe Pertiwi Mareta; Abib Novriyanto; Heni Noviarita
JPMUJ Vol. 4 No. 1 (2026): SEMUA ARTIKEL TERBIT SECARA ONLINE
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpmuj.v4i1.3100

Abstract

This article aims to analyze the role of business unit strategies in product and service innovation in Islamic banking. This study uses library research methods by examining various sources such as scientific journals, books, and official reports related to business strategy and innovation in the context of the Islamic economy. The results show that Islamic business unit strategies serve as a roadmap for achieving competitive advantage, as well as a foundation for ensuring that every innovation process remains based on Islamic principles. An effective strategy must be able to integrate Islamic value orientation, business environment analysis, internal resource management, and digital transformation. Product and service innovations, such as Islamic fintech, blockchain, and Islamic crowdfunding, are concrete evidence of the application of these strategies in responding to technological changes and the needs of modern customers. The relationship between business unit strategy and innovation is reciprocal: strategy provides direction for innovation, while innovation becomes a means of actualizing strategy in Islamic banking practice. Thus, strengthening business unit strategies based on digitalization and Islamic values is key to the sustainability and competitiveness of Islamic banking in the modern era.
RISIKO DAN KENDALA DALAM MENJALANKAN STRATEGI PENGEMBANGAN BANK SYARIAH Siti Aisyah Nuraini; Mulya Jayanti Putri; Heni Noviarita
JPMUJ Vol. 4 No. 1 (2026): SEMUA ARTIKEL TERBIT SECARA ONLINE
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpmuj.v4i1.3104

Abstract

The development strategy of Islamic banks is highly influenced by the institution’s ability to manage both internal and external risks, as well as to overcome structural, regulatory, and cultural constraints that remain systemic barriers within the Islamic financial ecosystem. Internal risks include limited liquidity instruments, risks associated with profit-and-loss sharing financing, and low human resource competence. Meanwhile, external risks arise from national economic policies that are still interest-based and from global economic fluctuations that affect asset stability.This study employs a qualitative approach using the literature review method, in which data are collected from books, national and international journals, and relevant regulations. The analysis is conducted descriptively and critically through theoretical synthesis and interpretation of previous research findings related to risks and challenges in the development of Islamic banks.The findings reveal that the implementation constraints in Islamic banking development require a strategic and integrative approach through strengthening risk management, diversifying products and digitalizing services, improving Islamic financial literacy, and ensuring stronger government policy support for an inclusive Islamic financial ecosystem. These findings are expected to serve as a foundation for formulating policies and strategies to enhance competitiveness and ensure the sustainability of Islamic banking in Indonesia.
The Pengaruh PMDN dan PMA terhadap Pertumbuhan PDRB Sumatera dengan Infrastruktur Telekomunikasi Perspektif Ekonomi Islam Ardhi Anshori, Muhammad; Noviarita, Heni; Rosilawati, Weny
Li Falah: Journal of Islamic Economics and Business Vol. 11 No. 1 (2026): June 2026
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v11i1.14517

Abstract

Regional economic growth in Sumatra continues to face disparities across provinces. Investment and telecommunications infrastructure are considered key drivers of economic performance. This study examines the effects of Domestic Investment(PMDN) and Foreign Direct Investment (PMA) on Gross Regional Domestic Product(GRDP) growth, with telecommunications infrastructure serving as a mediating variable from an Islamic economics perspective. Using a quantitative explanatory approach, this study analyzes panel data from ten provinces in Sumatra during 2015–2024, resulting in 100 observations. Data were obtained from BPS and the Ministry of Investment/BKPM and analyzed using panel data regression and Sobel mediation tests.The results show that PMDN, PMA, and telecommunications infrastructure significantly affect GRDP growth. Telecommunications infrastructure also mediates the relationship between investment and regional economic growth. These findings indicate that investment contributes more effectively to economic growth when supported by adequate infrastructure. The study provides insights for policies aimed at fostering inclusive and sustainable regional development in line with Islamic economic principles.
Co-Authors Abdul Rohman Abdulloh Majid Abib Novriyanto Ade Eko Setiawan Adhe Pertiwi Mareta Aditia Apriana Adiwijaya, Adam Mulya Agus Dwiyanto Agustina, Kurnia Ahmad Dairobbi Ahmad Fahrozi Ahmad Fauzan Ahmad Habibi Ahmad Nur Huda Ahmad Sadam Ahmad, Roslee Bin Akbar Pratama Kartika Akbar, Estelee Elora Al Amiri, Akif Yuliatin Alfa Rizki Saputra Alfarizi, Fakhri Danii Ali Abdul Wakhid Alief Rakhman Setyanto Alief Rakhman Setyanto, Alief Rakhman Amalliya Nurjannah Amanatun Nisfah Nurun Nikmah Amin Setiyadi Amirudin Amirudin Ana Mega Selviani Ana Musta’anah Ananda Hidayat Ananda Nayla Rahma Esafitri Angel Dwi Satria Angraeni, Erike Anisa Binar Cahyani Anita Anita Anjani, Putri Selviana Annisa Munfaati Annisa Zauhar Nafisah Anriyani, Yuyun Anwar Hidayat Apita Sari Apriani, Rahma Aprilia, Khaeran Aprinai, Tiara Ardhi Anshori, Muhammad Ari Kurniyawati Ariansyah, Angga Ariza Karina Putri Ashari Seribu Dinar Asmaria, Asmaria Audra Laili Aulia Rachman, Muhammad Aziz Hanif Mahfud Baehaqi Bagus Dwi Cahyo Bayo Hadomuan Tanjung Beliya Wati Beni Antomi Beny Sangjaya Beza Marsanda Aprilia Bilqis Putri Azhari. Hs Buono, Kulup Bina Cahyani, Dita Chandra Prayoga Chelsea Mawar Az-Zahra Darlia Daud Yefkanius Nassa Dede Khoirunnisa Diah Ayu Permata Diah Sagita Fitri Dian Ekawati Dika Anggraini Puspita Dino Fernandi Diogsha, Hr Ditta Nurhidayanti Dwi Cahyono, Bagus Dwi Nurhayati Dwi Nurhayati Dwi Taufiq Aziz Dwitami, Yuska Supra Ellen Praditha Elsa Rani Shadewi Elzaanin, Amina A.A Erike Anggraeni Erike Anggraini Erike Anggraini Erike Anggraini Erike Anggraini Erike Anggraini Erike Angraeni Eva Dwiana Evi Eka Elvia Evi Ekawati Fachry Abda El Rahman Fahmi Muhammad Irfan Fakhri Danii Alfarizi Fautau, Idzam Fauzan Fauzan Dwi Kusuma Febrianti, Regita Putri Febyviani Dwimutian Anggraini Firli Fachrezi Yansyah Fisman Bedi Fitri Angguan Fitri Yanti Gustika Nurmalia Gustika Nurmalia Hadi Yanto Halimah, Ulfa Nur Hanif , Hanif Hanif Hanif Hanifuan Maharani Margiyanata Hanin Anggraini Hasan Muhamad Hasanah, Surlidiya Nur Hasani Ahmad Said Icha Afrillia Hidayat Idzam Fautau Imam Agung Wijaya Indah Harum Rezeki Rezeki Indahsari, Leny Is Susanto Jamal Fakhri Jamel, Surono Bin Jayusman Jayusman Jihan Fiqriyani Joko Purwanto Jum Anggriani Kayla Ratu Natia Khasanah, Arini Khavid Normasyhuri Kholiq, Mu’amalatul Kholiq, Mu’amalatul Kholis, Alwiyan Nur Koderi Krismadayanti Krismadayanti Krismadayanti Krismadayanti Krismadayanti, Krismadayanti Kurnia Agustina Kurnia Agustina Laili, Audra Leni Leny Indahsari Leny Indahsari Leny Indahsari Lestari, Nelly Lutfia Salsabila Bani M Avicenna Meuthi M Nasor M. Hibatulloh Al Habib M. Nainin, Dasrizal M. Zidan Dairoby Ricardo Maimun Mairiza, Khania Taris Marendra Marendra Masduki Masduki Maya Puspita Sari Mayzal, Tiondon Mega Fatimah Rosana Melga Sari, Diny Melyna Wijaya Putri Merisa Oktapianti Moh Bahruddin Moh. Bahruddin Mohd Syahril Ahmad Razimi Muhamad Hasan Muhamad Iqbal Muhammad Iqbal Muhammad Iqbal Fasa Muhammad Kurniawan Muhammad Kurniawan Muhammad Noval Muhammad Ryas Fatiha Kesuma Muhammad Saifudin Muhammad Saleh Muhammad Sodiqul Fikri Muhammad Syahid Muhammad Syahid Muhammad Zaki Mulya Jayanti Putri Mutiara Ramadhani Nadia Putri Kamila Nafisah, Annisa Zauhar Nelly Lestari Nikmatul Mukaromah Nita Dinanti Normasyhuri, Khavid Nova Adella Novia Turmina Umi Nur Fahmuddin Hanif Nur Hasanah Azizah Nur Wahyu Ningsih Nurhabibah, Desi Nurlaili Octavia, Sonia Oktapianti, Merisa Pasha, Putri Aisha Praditha, Ellen Pramesti, Desta Wulandari Pratama, Muhamad Zundi Pratiwi, Dwi Indah Puja Damaskha Rulita Sari Pundarika, Ratriana Putri Aisha Pasha Putri Melisa Putri Selviana Anjani Putri, Putri Amalia Rahayu Lestari Rahayu Utami, Dwi Rahma Apriani Rahma Apriani Rahma, Fuji Alia Rahmat Fajar Rahmat Fajar Rahmat Gus Faozan Rahmat Ramadon Raihan Adam Zoya Rangga Ananta Rangga Ananta Rani Wulandari Ranita Pranika Ratriana Pundarika Raudhoh Musyifah Reyhana Nur Azizah Ria Atika Ridwansyah Ridwansyah Rini Setiawati Rini Setiawati Rita Dewi Rivaldo, Andrean David Romlah Romlah Romlah Romlah Romlah Romlah Romlah Romlah Roslee Bin Ahmad Rukmina Gonibal Ruslan Abdul Ghofur Sabila Qurrota A'yun Sabila Qurrota A'yun Samratulani Samsul Bahri, Galuh Ramadhan Sanjaya, Frenky Sanjaya Saputri, Yuli Dahlia Sari NurkhasanahSari Nurkhasanah Sari, Elsa SARI, MAYA PUSPITA SARI, YESSI AVITA Satrio Budi Wijaya Sefta Kurniawansyah Sefta Kurniawansyah Kurniawansyah Sefti Lediya Devi Seftiana Wulandari Setia Nisa Setiawan, Ade Eko Setiyadi, Amin Setyanto, Alief Rakhman Setyorini, Tri Shera Nabila Luvianingtias Shilfarihah Hasanah Sinta Tri Utami Siti Aisyah Nuraini Siti Khanifah, Siti Siti Maisaroh Siti Nurohmah Siti Patimah Siti Rohamah Sofia Nisa Ulyantika Sonia Octavia Sri Winarsih Suhendar Suhendar Sulasi Imaniah Surono Bin Jamel Surono Surono Surono Surono Syahyudi, Arman Syamsul Hilal Syara Dwi Afiana Tiondol Mayzal Tri Amar Prasetyo Tri Setyorini Tri Wahyu Nopriyanto Triamalia, Riska Tulus Suryanto Umi, Novia Turmina Wahid, Arfian Nur Wahiddin Choiri Kurniawan Wati, Beliya wati, Eliya Wati, Silvi Kesuma Weny Rosilawati Widi, Muhammad Naufal Widiastuti, Eka Wijaya, Imam Agung Winda Anggraini Wiwin Yustina Wullandari, Marcellia Yessi Avita Sari Yessi Avita Sari Yuli Astuti Yuli Astuti Yuli Dahlia Saputri Yulistia Devi Zaharah, Rita Zein Adi Abung