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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Media Ekonomi dan Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) al-Uqud : Journal of Islamic Economics Jurnal Riset Akuntansi dan Keuangan Isti`dal : Jurnal Studi Hukum Islam AFEBI Economic and Finance Review Gorontalo Accounting Journal Jurnal Akuntansi Kompetif EconBank : Journal Economics and Banking Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Applied Research in Management and Business Archive: Jurnal Pengabdian Kepada Masyarakat JAB (Jurnal Akuntansi dan Bisnis) Jurnal Cakrawala Ilmiah AL-MASHALIH (Journal of Islamic Law) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Akuntansiku Journal of Creative Student Research Journal of Islamic Economics Lariba JAKBS Land Journal IIJSE Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah
Chaidir Iswanaji
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Analysis Internal Control Systems Of Mortgage Laksmana, Aprin Arya; Iswanaji, Chaidir
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.497 KB) | DOI: 10.32662/gaj.v4i1.1389

Abstract

The purpose of this research is to know directly about internal control system in the awarding of house ownership credits of PT. Bank Tabungan Negara Tbk. Magelang Branch Office. The type of research used is descriptive research with a qualitative approach to describing a phenomenon occurring. The results of the study showed that the procedure of giving ownership credit was executed according to procedures from the initial stage to the final stage. This is due to the operation of the internal control system well in accordance with the COSO standards which include the control environment, risk assessment, control activity, information and communication, and monitoring.
Challenges inhibiting Islamic banking growth in Indonesia using the Analytical Hierarchy Process Iswanaji, Chaidir
Journal of Islamic Economics Lariba Vol. 4 No. 2 (2018)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol4.iss2.art4

Abstract

The banking sector has an essential role in supporting economic growth in the world. Islamic banking has become an increasingly popular method for reducing poverty, financial inclusion and economic development. Its existence is needed in developing countries like Indonesia. The purpose of this study is to identify and prioritize challenges that hinder the growth of Islamic banking in Indonesia. The study was conducted in two stages: the first stage of investigating the challenges in the sharia banking industry in Indonesia. The second phase identifies and determines the priority challenges that hinder the growth of sharia banking using Analytical Hierarchy Process (AHP). The results reveal that the biggest challenge is the regulatory framework. Islamic banking requires favorable government policies and regulations and a positive effect on Islamic banking. Government policies to expand the market share of Islamic banking is one of the priority to be done soon. The second challenge is the lack of qualified human resources. Human resources in Islamic banking should be knowledgeable both sharia law and economics. Hence, providing qualified human resources need specialized education institutions concerning in Islamic finance. The third challenge is the lack of awareness of Islamic banking even in a Muslim community. They have a less understanding about the terms, products, and also Islamic principles of Islamic banking.
PENTINGNYA ETIKA ISLAM DALAM AKUNTANSI iswanaji, chaidir
AL-MASHALIH (Journal of Islamic Law) Vol. 2 No. 1 (2021): AL-MASHALIH (Journal of Islamic Law)
Publisher : Sekolah Tinggi Ilmu Syariah Husnul Khotimah

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Abstract

Accounting must refer to the value of justice, truth, and accountability, this is because accounting information has the power to influence thoughts, decision making and actions taken by someone. The accounting profession is a profession that requires the trust of the community. Therefore ethics is very necessary in accounting, so that public trust can be maintained and maintained. This paper tries to explain the importance of ethics in accounting, which is described based on the Islamic perspective. Because Islam is a universal religion, which governs all life including accounting problems. In this paper, it is explained how Islam emphasizes the importance of ethics in accounting.
Ijarah Collaborative Service Model in Sharia Banking Iswanaji, Chaidir; Muslim, Aziz; Hasbi, M. Zidny Nafi'
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.1778

Abstract

Ijarah is a contract for the transfer of usufructuary rights over goods or services, through payment of rental wages, without being followed by a transfer of ownership of the goods themselves. The context of ijarah in Islamic banking is a lease contract in which a bank or financial institution leases equipment to one of its customers based on a definite predetermined cost. The research method is qualitative with a comparative study approach. Data collection techniques include observation, documentation, and deep interviews. The object of this research was carried out in the Yogyakarta area. The findings of the ijarah case presented in this study indicate that the services created jointly by customers, service organizations (Islamic banks), and assisting parties divide their roles into sub-roles assigned to individuals. This research provides a basic understanding of the development of a sharia service model, which can complement the current IFM to holistically capture both economic transactions and service elements, which are currently prevailing in the Islamic banking market.
PENGARUH PEMBIAYAAN MUSYARAKAH DAN PEMBIAYAAN MURABAHAH TERHADAP RENTABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI INDONESIA TAHUN 2017-2021 Melati, Indah; Iswanaji, Chaidir; Nurcahya, Yulida Army
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1289

Abstract

Tujuan dari penelitian ini adalah untuk menguji ada atau tidaknya pengaruh yang signifikan yang ditimbulkan oleh pembiayaan musyarakah dan pembiayaan murabahah terhadap profitabilitas atau rasio keuntungan yang diperoleh dari pengembalian aset Bank Pembiayaan Rakyat Syariah di Indonesia periode tahun 2017 sampai dengan tahun 2021. variabel pembiayaan musyarakah dan pembiayaan murabahah, dan variabel terikatnya adalah rasio profitabilitas yang dinilai dengan return on asset. Penelitian ini menggunakan metode analisis regresi deskriptif, dengan alat analisis statistik linier berganda yang diolah menggunakan aplikasi SPSS versi 25. Hasil pengujian diketahui bahwa pembiayaan musyarakah secara parsial berpengaruh negatif signifikan terhadap profitabilitas BPRS dan pembiayaan murabahah berpengaruh positif signifikan terhadap profitabilitas BPRS. Secara simultan pembiayaan musyarakah dan pembiayaan murabahah berpengaruh positif signifikan terhadap profitabilitas BPRS.
Collaborative Ecosystems and Performance Constraints of Islamic MSMEs: Evidence from Magelang Raya Wahyudi, Muhamad; Iswanaji, Chaidir; Khotijah, Siti Afidatul; Panggiarti, Endang Kartini; Wicaksono, Alfin Rochman
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4280

Abstract

Islamic MSMEs have become an important driver of Indonesia’s growing Islamic economic sector, yet their development is still constrained by limited financing access, weak managerial capacity, and insufficient ecosystem support. Despite strong potential across various regions, the lack of comprehensive data and persistent structural barriers continue to hinder efforts to strengthen their competitiveness and long-term sustainability. This study aims to analyze the potential, challenges, and strengthening strategies of Islamic MSMEs in Magelang Raya. A mixed-method approach was employed, combining survey data from 214 respondents with focus group discussions involving stakeholders. The findings reveal that Islamic MSMEs possess great potential with a relatively high level of sharia compliance but face major obstacles such as limited access to Islamic financing, low financial literacy, and weak institutional support. Cross-tabulation analysis shows significant relationships between the number of employees and the need for external support, while Exploratory Factor Analysis identifies latent factors including limited capital, mentoring, and market access. Strengthening strategies based on Maqashid Sharia, Resource-Based View, and the Entrepreneurial Ecosystem framework recommend multi-stakeholder collaboration in providing sharia financing, managerial training, and digital marketing to enhance the competitiveness of Islamic MSMEs in Magelang Raya.
Implementasi Internet of Things Untuk Pengaturan Penyiraman Tanaman Melon di Latansa Garden Fatkhurrozi, Bagus; Setiawan, Hery Teguh; Iswanaji, Chaidir; Said, Ramadhan Egi Dimas; Kholik, Wahyu Abdi
Archive: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2026): Juni 2026
Publisher : Asosiasi Pengelola Publikasi Ilmiah Perguruan Tinggi PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/arch.v5i2.271

Abstract

Latar Belakang: Budidaya melon di Latansa Garden menghadapi tantangan dalam manajemen irigasi konvensional, yang sering menyebabkan inefisiensi air dan fluktuasi kualitas hasil panen karena ketidakakuratan penyiraman. Tujuan: Tujuan dari kegiatan pengabdian kepada masyarakat adalah mengimplementasikan sistem penyiraman otomatis berbasis IoT yang dapat memonitor kelembaban udara secara real-time. Metode: Kegiatan dilaksanakan dalam empat tahapan sistematis selama 6 bulan dengan kegiatan: persiapan, implementasi dan instalasi, pendampingan dan pelatihan, serta evaluasi dan pelaporan. Hasil: Sistem penyiraman otomatis berbasis sensor kelembaban udara dan mikrokontroler telah berhasil dikembangkan dan dipasang yang terintegrasi dengan aplikasi Blynk IoT. Sistem ini mampu mendeteksi tingkat kelembaban tanah dan mengaktifkan pompa air secara otomatis sesuai kebutuhan tanaman.  Kesimpulan: Penerapan sistem IoT mampu menghemat penggunaan air hingga 25–30% dibandingkan metode penyiraman manual. Selain itu, waktu dan tenaga kerja petani menjadi lebih efisien karena tidak perlu melakukan penyiraman secara rutin.
Perbandingan Kinerja Reksadana Syariah Dan Reksadana Konvensional Ditinjau Berdasarkan Tingkat Risk And Return Iswanaji, Chaidir
Media Ekonomi dan Manajemen Vol 31, No 2 (2016): Peningkatan Kinerja UMKM Menghadapi Persaingan Global
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.973 KB) | DOI: 10.24856/mem.v31i2.424

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui perbandingan tingkat risk antara reksadana syariah dan konvensional dan untuk mengetahui perbandingan tingkat return antara reksadana syariah dan konvensional.Penelitian ini menggunakan  uji komparatif dua sampel yaitu dengan menggunakan t-test dua sampel untuk mengetahui apakah terdapat perbedaan tingkat risk and return antara reksadana syariah dan reksadana konvensional dan kemudian selanjutnya dilakukan pengujian data menggunakan SPSS.16Hasil pengujian hipotesis pertama menunjukkan bahwa rata-rata risk reksadana syariah dan konvensional tidak terdapat perbedaan yang signifikan Begitu juga dengan pengujian hipotesis selanjutnya menunjukkan bahwa rata-rata return reksadana pendapatan tetap syariah dan konvensional tidak terdapat perbedaan yang signifikan Meskipun tidak terdapat perbedaaan yang signifikan antara risk and return dari hasil uji penelitian, namun secara persentase reksadana syariah mampu mengungguli dari rate return yang lebih besar dibandingkan dengan return reksadana konvensional dan juga dari segi risk dengan rate yang lebih kecil jika dibandingkan dengan risk pada reksadana konvensional, dengan demikian diharapkan hal ini dapat menjadi pertimbangan bagi para investor dalam memilih reksadana untuk berinvestasi.Kata kunci : reksadana syariah, reksadana konvensional, risk and returnAbstract               This study aims to determine the risk level of the comparison between Islamic and conventional mutual funds and to compare the rate of return between Islamic and conventional mutual funds.               This study uses comparative test two samples by using two-sample t-test to determine whether there are differences in the level of risk and return between Islamic mutual funds and conventional funds and then further testing data using SPSS.16The first hypothesis testing results show that the average risk Islamic and conventional mutual funds do not have significant difference Likewise with hypothesis testing further showed that the average return fixed income funds Islamic and conventional is not a significant difference               Although there are no differences were significant between risk and return of test results of the study, the percentage Islamic mutual funds were able to outperform on the rate of return greater than the return of funds of conventional and also in terms of risk with a rate that is smaller when compared with the risk in the fund conventional , it is hoped this may be a consideration for investors in selecting mutual funds to invest.Key words : Islamic mutual funds, conventional mutual funds, risk and retur
Analisis Permasalahan Dan Solusi Pembiayaan Murabahah Pada Kspps Karisma Kantor Cabang Grabag Dimas Daib Dzakiansyah; Chaidir Iswanaji
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Murabahah financing is the dominant product in Islamic microfinance institutions due to its simple mechanism and fixed margin certainty. However, this type of financing still carries the potential risk of non-performing financing (NPF). This study aims to analyze the condition of murabahah financing and to identify the contributing factors and mitigation strategies for non-performing financing at KSPPS Karisma Grabag Branch Office. This research employs a qualitative approach using a case study method through interviews, observations, and documentation. The findings indicate that the level of non-performing financing ranges from 1% to 3%, which is still considered under control. The main contributing factors include unstable income, multiple financing obligations in other institutions (over-credit), as well as health and employment issues of members. The mitigation strategies implemented consist of persuasive approaches, direct visits, issuance of warning letters, and financing rescheduling and restructuring. These strategies are considered effective in maintaining financing quality stability. The study recommends strengthening feasibility analysis, classifying members based on financing categories, and improving monitoring systems to minimize the risk of non-performing financing.
ANALYSIS OF FACTORS IN THE INTEREST OF KSPPS BINAMA MEMBERS IN CHOOSING MURABAHAH AGREEMENT FINANCING Veda Prasetyo, Kiki Andhika; Iswanaji, Chaidir; Pramudyastuti, Octavia Lhaksmi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.536

Abstract

The aim of this research is to identify the factors that influence members in choosing murabahah financing. This type of research uses qualitative research with a case study approach. Collecting the data produced in this research, the author conducted interviews with members and employees of the financing services office regarding the factors that influence a member to choose financing with a murabahah agreement. Based on the results of research that has been carried out, there are several factors that influence a member to choose murabahah financing, namely the financing factor in accordance with Islamic sharia, the factor that is cheaper than leasing, the trust factor. Based on the financing arrangements conducted for the implementation of the murabahah contract at KSPPS BINAMA Magelang Branch, it can be inferred that the institution plays a multifaceted role as a sharia-based cooperative, distributing financing to communities utilizing murabahah agreements while also serving as a financing provider and member companion. This is evidenced by member testimonials affirming the efficacy of KSPPS BINAMA's lending activities in supporting MSME development and meeting their needs, coupled with the commendable and amicable service provided by the cooperative.
Co-Authors Alwi, Sofwan Amanda Yulia Damayanti Annisa Aulia Machmudah Ari Nurul Fatimah Astutik, Erni Puji Bagus Fatkhurrozi Bharata, Riswa Wira Cahyo, Fandi Dwi Dimas Daib Dzakiansyah Endang Kartini Panggiarti Endang Kartini Panggiarti Ikhwan , Khairul Kahbibah, Nibras Anny Kholik, Wahyu Abdi Kurnia Ratna Sari Laksmana, Aprin Arya M. Zidny Nafi' Hasbi Melati, Indah Muhamad Wahyudi, Muhamad Muhammad Aziz Muslim Nilasari, Ayunda Putri Nina Purwaningsih Nugraheni, Agustina Prativi Nugraheni, May Linda Nuwun Priyono Prabowo, Ahmad Pramudyastuti, Octavia Lhaksmi Purwaningsih, Nina Retnosari Retnosari, Retnosari Ridho, Andi Faisal Rini Setianingsih Riswa Wira Bharata Said, Ramadhan Egi Dimas Sekar Kinasih, Era Agustin Septiana, Adinda Alita Setiawan, Hery Teguh Silvia Waning Hiyun Puspita Sari Sintia Deliana Putri Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Rokhaniyah Suci Nasehati Sunaningsih sudati nur safiah Supanji Setyawan, Supanji Tinambunan, Bartholomeus D. B. Trisna Liviyauswatun Khasanah Trisna Umi Hidayati Veda Prasetyo, Kiki Andhika Wahyudi , Muhamad Wicaksono, Alfin Rochman Widayanti, Ipuk Yoga Yuniadi Yulida Army Nurcahya Zumarnis, Erissa