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All Journal Al-Qanun: Jurnal Pemikiran dan Pembaharuan Hukum Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat ILTIZAM Journal of Sharia Economic Research Akuntansi : Jurnal Akuntansi Integratif Al-Manhaj: Journal of Indonesian Islamic Family Law Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal QIEMA (Qomaruddin Islamic Economics Magazine) El-Qist : Journal of Islamic Economics and Business (JIEB) Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Maliyah : Jurnal Hukum Bisnis Islam AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Al-MIKRAJ: Jurnal studi Islam dan Humaniora Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Atok Syihabuddin
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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SOCIAL ACCOUNTING PADA PENGEMBANGAN DESA WISATA DAN KEUANGAN DESA DALAM MENDUKUNG GREEN ECONOMY Nurul Lathifah; Atok Syihabuddin
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 02 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i02.2186

Abstract

Penelitian ini bertujuan untuk menganalisis dampak akuntansi sosial dalam pengembangan desa wisata dan pengelolaan keuangan desa dalam mendukung green economy. Akuntansi sosial menjadi instrumen penting dalam meningkatkan transparansi dan akuntabilitas keuangan desa wisata, yang pada akhirnya berkontribusi terhadap keberlanjutan ekonomi dan lingkungan. Studi ini menggunakan pendekatan kualitatif dengan metode studi kasus di Taman Edelweis, Kecamatan Tosari, Kabupaten Pasuruan. Data dikumpulkan melalui observasi, wawancara dengan pengelola desa wisata dan pemerintah desa, serta analisis dokumen terkait keuangan desa. Penerapan akuntansi sosial memiliki peran signifikan dalam meningkatkan kepercayaan masyarakat dan investor terhadap pengelolaan desa wisata, serta mendukung kebijakan ekonomi hijau melalui praktik keuangan yang lebih transparan dan berkelanjutan.
Dimensi Tata Kelola Berdasarkan Konsep Zakat Core Principles di Lembaga Amil Zakat Al-Azhar Perwakilan Jawa Timur Febriati, Popy Tria; Fuad, Lian; Syihabuddin, Atok
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 4 No. 1 (2023): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i1.4618

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Zakat Core Principles dalam Dimensi Tata Kelola di Lembaga Amil Zakat Al-Azhar Jawa Timur. Dengan dimensi Tata Kelola Zakat berdasarkan konsep Zakat Core Principles di Lembaga Amil Zakat Al-Azhar Perwakilan Jawa Timur diharapkan mampu meningkatkan profesionalisme amil, performa, kolektivitas, serta kepercayaan muzakki terhadap Lembaga Amil Zakat Al-Azhar Perwakilan Jawa Timur akan lebih baik lagi. Penelitian ini menggunakan jenis penelitian kualitatif dengan Evaluation Approache. Teknik Pengumpulan data dilakukan dengan wawancara, observasi langsung, dokumentasi dengan para informan. Teknik pengolahan data menggunakan teknik triangulasi untuk menegaskan data yang diperoleh sudah sangat relevan. Hasil penelitian menunjukkan bahwa Dimensi Tata Kelola Zakat Pada indikator penerapan hak amil, perekrutan amil, dan pengawasan aktif, LAZ Al Azhar mendapat kategori “Sangat Baik”. Pada indikator pembinaan SDM amil mendapatkan kategori “Baik” dan pada indikator sertifikasi amil, pengelolaan konflik kepentingan dan sertifikat ISO mendapatkan kategori “Tidak Baik”.
Islamic Equity Financing as an Alternative of Capital Structure to Improve Business Performance: A Systematic Literature Review Wicaksono, Rianto Anugerah; Syihabuddin, Atok; Salleh, Ahmad Dahlan; Huda, Bakhrul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 14 No. 1 (2024): April
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2024.14.1.1-16

Abstract

This study presents a systematic literature review of capital structure choices with a particular focus on Islamic equity financing and its impact on business performance. By synthesizing 172 Scopus-indexed articles from 1999 to 2023, the research examines the comparative dynamics of internal financing, trade credit, debt financing, and equity financing—including the Islamic mode of mushārakah. Key theoretical frameworks, namely the Pecking Order Theory and Trade-Off Theory, are used to analyze how firms navigate capital structure decisions amid considerations such as cost, control, risk, and tax implications. The findings demonstrate a growing academic and practical interest in Islamic equity financing as a profit-and-loss sharing alternative that aligns with ethical finance principles. However, challenges remain in its adoption due to risk asymmetry and limited regulatory and institutional support. This review further highlights technological innovations—such as blockchain and big data analytics—as emerging solutions to mitigate risk and information asymmetry in Islamic equity models. The specific contribution of this study to the international research field lies in its comprehensive mapping of the development and application of mushārakah-based financing across various contexts and sectors, offering a unique cross-comparison with conventional equity models. It contributes to global discourse by positioning Islamic equity financing not merely as a faith-based solution, but as a viable, ethical, and technologically adaptive alternative to conventional financing models. The study opens new research directions for scholars and practitioners in Islamic finance, fintech, and capital structure optimization.
Strategic Management of Waqf Assets Using the Community-Based Management (CBM) Method in the Waqf Institution of Malang Dikuraisyin, Basar; Saoki, Saoki; Syihabuddin, Atok
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 2 (2024): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i2.2771

Abstract

This research aims to map the waqf asset management strategy at al-Khaibar waqf institution in Malang City. After mapping, it is analysed using the community-based management method. The selection of this method is based on the strategy pattern used by the institution by maximising the community, both managers, markets and partners. We know that until 2024 waqf assets are 2,171,041,349.74 M2 and only 23% are managed. Of the 23%, 71% are mosques, schools and cemeteries, waqf assets have not been able to be managed productively. Therefore, this research seeks to offer a solution to waqf asset management strategies in Malang City. This research is qualitative-descriptive. Data sources were obtained from interviews, and documentation to al-Khaibar waqf institution and BWI Malang City. The research findings show that: the steps of waqf asset development strategy management: 1) finding problems and problem identification; 2) Problem analysis is comprehensive ranging from material content, significance and risk; 3) action planning (class action) with three patterns; programme, risk and risk mitigation; 4) implementation of the term, which consists of short, medium and long term; 5) implementation of programmes at all levels; 6) evaluation is informal and formal. Second, the impacts are: 1) availability of business capital along with business facilities; 2) provision of business goods with qard al-hasan bi al-bay' contract; 3) productive work partners, making all MSMEs as business partners either as distributors, marketing, suppliers or volunteers.
Penguatan Branding Produk dan Digital Marketing UMKM Kopi Desa Tiris Alfarisi, Reihan; Khoiroh, Aifi Umdatul; Rahman, Monica; Riqqoh, Hariz Safiudin; Syihabuddin, Atok
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 2 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i2.20601

Abstract

Branding produk dan digital marketing menjadi sangat penting bagi para pelaku UMKM di era modern ini agar produk mereka memiliki identitas yang melekat dan dapat dipasarkan secara lebih luas. Pelaku UMKM kopi bubuk di Desa Tiris, Probolinggo masih banyak yang belum memahami pentingnya membentuk identitas produk mereka sendiri dan tidak semua bisa memanfaatkan perkembangan teknologi dengan baik, terutama para pelaku usaha yang sudah memasuki usia tua. Pengembangan branding UMKM dan peningkatan pemasaran digital menjadi fokus utama penelitian. Penelitian ini melibatkan partisipasi aktif dari pelaku UMKM kopi bubuk di Desa Tiris,  Langkah awal melibatkan identifikasi masalah melalui survei, selanjutnya diikuti dengan pelatihan desain branding dan digital marketing. Implementasi pelatihan digitalisasi ini tidak hanya meningkatkan kemandirian pelaku UMKM tetapi juga memberdayakan ekonomi digital. Hasil pelatihan menunjukkan peningkatan signifikan dalam kualitas desain marketing dan pemahaman pelaku UMKM terkait pemanfaatan teknologi digital dalam pemasaran online.
Prevention of the Trend of Rational Choices Among Millennials in Early Marriage in Yogyakarta Sumarkan, Sumarkan; Syihabuddin, Atok; Dikuraisyin, Basar; bin Abd. Ghani, Amirul Haqeem
Al-Manhaj: Journal of Indonesian Islamic Family Law Vol. 7 No. 1 (2025)
Publisher : Fakultas Syariah IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/al-manhaj.v7i1.22057

Abstract

This research reveals a new trend in the phenomenon of early marriageamong the millennial generation. The motives for early marriage haveundergone a transformative change, no longer driven by tradition, parentalintervention, cultural norms, or religious figures, but rather influenced byknowledge and personal choice as a result of digital applications. The studyalso describes the preventive measures taken by judicial institutions toprevent early marriage. This research is qualitative in nature, with primarydata obtained through interviews and document studies, includinginterviews with a sample of millennials and two judges from the YogyakartaReligious Court.. Key findings of this study are, first, the transformation ofearly marriage trends in Yogyakarta City stems from changes in social andlegal norms shaped by digital figures, trends, and framing. Thetransformation in millennials' thinking when making decisions about earlymarriage is due to compliance with norms and the most rational choice. Theydecided to marry early because it provided economic security amid economichardship. Second, judicial prevention is carried out through the issuance ofStandard Operating Procedures (SOPs) in courts for the legislation of earlymarriage applications through the SIDIKA application, as it aims to protectpersonal, social, and economic interests, which are part of the public interest(maslahah mulghah) aligned with the dimensions of maqasid shariah.
PENINGKATAN KUALITAS LEMBAGA AMIL ZAKAT BERDASARKAN PRINSIP MANAJEMEN HENRY FAYOL Haq, Arinal; Dewi; Rafli; Syihabuddin, Atok
Al-Idarah Vol 5 No 1 (2024): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/idarah.2024.v5i1.79-97

Abstract

Lembaga Amil Zakat yang profesional sangat dibutuhkan dalam menjaga amanah dari dana yang diberikan oleh muzakki. Maka dari itu perlunya strategi dan metode untuk mencapai hal tersebut, sehingga lembaga amil zakat harus cerdik dalam mengelola sistem manajerial lembaga tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan dari teori prinsip manajemen menurut Henry Fayol pada Lembaga Amil Zakat. Metode penelitian yang digunakan adalah metode literatur review atau studi literatur. Yang kemudian dikomparasikan terhadap prinsip manajerial secara umum yang berfokus pada Lembaga zakat sehingga menghasilkan ide-ide baru. Pengumpulan datanya didapat dari beberapa sumber baik jurnal, dokumentasi, pustaka dan website. Hasil dari penelitian ini menunjukkan bahwasannya dalam menjalankan suatu lembaga dibutuhkan manajemen sumberdaya insani. Dengan menggunakan prinsip-prinsip manajemen Henry Fayol dapat mempermudah pelaksanaan program kerja dari suatu Lembaga Amil Zakat.
Co-Authors Achmad Fageh Al Irsyad, Wildan Imam Alfarisi, Reihan Bakhrul Huda Bakhrul Huda, Bakhrul bin Abd. Ghani, Amirul Haqeem Binti Nur Asiyah Dewi Dikuraisyin, Basar Dimyati Dimyati Febriati, Popy Tria Fuad, Lian Haq, Arinal Islam, Farhan Muhammad Khoiroh, Aifi Umdatul Murniasari, Nisa Nurul Lathifah Rafli Rahman, Monica Rahmawati, Lilik Rianto Anugerah Wicaksono Riqqoh, Hariz Safiudin Rofiqqih, Mohammad Roziqin, Muhammad Choirur Saifulloh, Achmad Ramadhani Salleh, Ahmad Dahlan saoki saoki, saoki Sari, Chusmawati Aprilia Sumarkan, Sumarkan Tristiyana Sari, Dhea Novita Wafa, Muhammad Auliyaaul