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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ekonomi Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment Jurnal Manajemen Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Journal of Innovation in Business and Economics Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JURNAL MUTIARA AKUNTANSI International Journal of Religious and Cultural Studies Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Indonesian Journal of Law and Economics Review Jurnal Akuntansi Indonesia Ilomata International Journal of Management Journal La Bisecoman Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Arkus Jurnal Penelitian Inovatif Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Jurnal Ekonomi dan Manajemen Indonesia Bulletin of Community Engagement International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Manajemen Perbankan Keuangan Nitro Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomi Syariah dan Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Jurnal Riset Akuntansi Soedirman Jurnal bintang manajemen Al-Muzdahir: Jurnal Ekonomi Syariah Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis ZAWA:Management of Zakat and Waqf Journal Southeast Asia Journal of Graduate of Islamic Business and Economics Riset Akuntansi dan Keuangan Indonesia Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Business Innovation Management and Entrepreneurship Journal Green Inflation: International Journal of Management And Strategic Business Leadership Jurnal Bisnis Inovatif dan Digital Jurnal Strategi Bisnis Teknologi Jurnal Pemimpin Bisnis Inovatif Goodwood Akuntansi dan Auditing Reviu Equity eJEBA
Masiyah Kholmi
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Strategi Corporate Social Responsibility untuk Transformasi Bisnis dalam Membangun Masa Depan yang Berkelanjutan Nafi’ul Umam; Nazaruddin Malik; Masiyah Kholmi
Jurnal Bisnis Inovatif dan Digital Vol. 1 No. 3 (2024): Juli : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v1i3.155

Abstract

In the era of globalization, companies not only focus on financial resources but also social and environmental aspects of their activities. Corporate Social Responsibility (CSR) is essential for companies to adapt and grow, foster relationships with stakeholders, mitigate risks, and create value for society. Interdisciplinary research is essential to understand the importance of CSR in business transformation. This research utilizes a qualitative descriptive research methodology. In CSR implementation, the presence of sustainable leaders is the presence of leaders who have a vision and mission can help companies in developing effective and sustainable CSR strategies. They can help companies in improving reputation and public trust, strengthening relationships with stakeholders, and opening new market opportunities. Stakeholder interest in CSR is an influence in improving CSR effectiveness and business transformation. They can increase community awareness and participation in development and empowerment efforts, and assist companies in improving effective and sustainable CSR strategies.
Pengaruh Corporate Governance Terhadap Kualitas Environemtal Disclosure Kholmi, Masiyah; Sumarji, Siti Aminah; Zubaidah, Siti
EQUITY Vol 22 No 1 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i1.901

Abstract

This study aims to examine the effect of corporate governance on environmental disclosure quality in companies listed on the Indonesia Stock Exchange and become PROPER participant for the period 2017. The research sample numbered 25 with purposive sampling technique. Data collection techniques with secondary data. Data is taken in the form of published data on the official website of the Indonesia Stock Exchange. Data analysis uses Partial Least Square, While testing the hypothesis using the outer model and inner model. Based on the results of the study found corporate governance have a positive effect on environmental disclosure quality.
Pelatihan Literasi Keuangan untuk UMKM di Kota Batu dalam Mendukung Transformasi Digital Alfajrin, Muhammad Rezky; Rachman Wahid, Faishal; K Drammeh, Lamin; Kholmi, Masiyah
Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Vol. 9 No. 1 (2025): Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pkm.v9i1.7258

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi besar terhadap perekonomian Indonesia, namun masih menghadapi tantangan dalam pengelolaan keuangan yang efektif dan adaptasi terhadap transformasi digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan pelaku UMKM di Kota Batu melalui pelatihan interaktif yang mencakup perencanaan keuangan, pencatatan transaksi, perhitungan Harga Pokok Penjualan (HPP), serta pemanfaatan teknologi digital untuk transaksi dan pembiayaan legal. Pelatihan dilaksanakan pada 3 Maret 2025 di PLUT-KUMKM dan diikuti oleh 20 peserta. Evaluasi menggunakan instrumen pretest dan posttest menunjukkan peningkatan signifikan pemahaman peserta, dengan rata-rata skor meningkat dari 45,75 menjadi 75,75. Selain itu, observasi selama kegiatan menunjukkan tingginya keterlibatan peserta dalam diskusi dan praktik simulasi. Hasil ini menunjukkan bahwa pendekatan edukatif-partisipatif dalam pelatihan mampu menjembatani kesenjangan literasi keuangan UMKM secara efektif. Kegiatan ini direkomendasikan untuk diintegrasikan dalam program pendampingan berkelanjutan guna mendorong perubahan perilaku finansial yang lebih tertib dan adaptif terhadap era digital.
Peran dan Tanggung Jawab Auditor dalam Sistem Pengedalian Eksternal dan Internal Rezky Alfajrin, Muhammad; Malik, Nazaruddin; Kholmi, Masiyah
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 11 No. 2 (2025): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton, Indonesia
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v11i2.6569

Abstract

Pengendalian internal dan eksternal sebagai bagian dari strategi tata kelola perusahaan, masih terdapat beberapa kesenjangan yang dapat memengaruhi efektivitas pelaksanaan audit dan pengendalian pada PT Melai Fress Baubau. Tujuan dari penelitian ini yaitu untuk mengetahui peran dan tanggung jawab auditor dalam sistem pengedalian eksternal dan internal pada PT Melai Fress Baubau. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Pendekatan ini dipilih karena mampu menggali pemahaman yang mendalam tentang pengalaman, pandangan, dan persepsi para auditor serta pihak terkait dalam pengendalian internal dan eksternal perusahaan. Sumber data dalam penelitian ini mencakup data primer dan data sekunder. Data primer diperoleh melalui wawancara semi-terstruktur dengan auditor internal, auditor eksternal, dan manajer bagian pengendalian PT Melai Fress Baubau untuk menggali pemahaman dan pengalaman langsung mereka terkait peran dan tanggung jawab dalam sistem pengendalian Perusahaan. Hasil penelitian ini menunjukkan bahwa peran dan tanggung jawab auditor, baik internal maupun eksternal, sangat penting dalam menjaga integritas dan efektivitas sistem pengendalian PT Melai Fress Baubau. Auditor internal berfungsi sebagai pengawas berkelanjutan yang memantau kepatuhan operasional dan mengidentifikasi area risiko, serta memberikan rekomendasi untuk perbaikan guna mendukung efisiensi proses bisnis.
The Evolution of Islamic Economic Thought and Its Implications for Sharia Accounting: A Review of the Literature Raehal, Adit Rahmat; Kuswantoro, Dedi; Kholmi, Masiyah
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.576

Abstract

This study examines the evolution of Islamic economic thought from classical to contemporary periods and its influence on the development of sharia accounting. Focusing on principles of justice, transparency, and accountability, the study explores how sharia values shape an accounting system that supports a fair and sustainable economy. Using a literature study approach, it integrates classical sources such as the Qur'an and Hadith with accredited journals and recent research. The results show that sharia accounting functions not only as a recording tool but also as an instrument to realize maqashid sharia in the global economic context.
Pengaruh Media Sosial terhadap Kepedulian Zakat Mahasiswa: Moderasi oleh Literasi Zakat Ismitaniar, Nuriska Afifa; Malik, Ifda Suyyuti; Kholmi, Masiyah
ZAWA: Management of Zakat and Waqf Journal Vol 5, No 1 (2025): ZAWA: MANAGEMENT OF ZAKAT AND WAQF JOURNAL
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/zawa.v5i1.15699

Abstract

This study aims to analyze the influence of social media on students’s zakat awareness with zakat literacy as a moderating variable. The research was conducted on 85 students of the Faculty of Economics and Business in one of the university in Malang who actively use social media and have been exposed to zakat content. The study employed a quantitative approach with Structural Equation Modeling (SEM) analysis technique based on Partial Least Squares (PLS). The results showed that social media had a positive and significant effect on students' zakat awareness with a p-value of p=0.006 (p < 0.05). This shows that the more often students access zakat information on social media, the greater their awareness of zakat obligations will become. However, zakat literacy is not proven to significantly moderate the relationship between social media and zakat awareness, with a p-value of p=0.505 (p > 0.05). This finding indicates that the effect of social media on zakat awareness is direct and does not depend on the level of zakat literacy. This study recommends that zakat content on social media should be presented in an interesting, educational, and socially relevant way that resonates with students' lives.
Sharia Principles in Improving Justice and Balance in UMKM Cookie Production Patterns Afifah Salsabila Humairah; Nadya Safira Anggraini; Ansa Meilia Safira Maharani; Masiyah Kholmi
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 8 No. 1 (2025)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v8i1.13588

Abstract

This article aims to examine how the application of sharia principles can improve justice and balance in the production patterns of pastry MSMEs, with a focus on the case study of TM Berkah MSMEs. This research uses a descriptive-qualitative approach through literature study methods and in-depth interviews with business actors who have implemented Islamic values in their production operations. The results show that principles such as al-tawazun (balance), 'is (justice), halal thayyib, and maslahah have been implemented in TM Berkah. This can be seen in the production strategy based on a pre-order system, the use of halal ingredients, a fair wage system, and worker training without discrimination. The application of these principles not only increases production efficiency, but also strengthens the welfare and blessings of the business. The conclusion of this study confirms that the sharia approach can create social and economic stability in the context of micro-enterprises. Recommendations from this study invite other MSMEs to adopt sharia-based production principles and encourage the active role of the government and Islamic financial institutions in providing training, incentives and assistance so that the principles of justice and sustainability can be widely realized in the MSME sector.
Understanding of Students Regarding Paylater Services and Its Impact on Usage Decisions Dewi, Khalisa Novita; Nurindah, Marisa Nabila; Hamzah, Nurah Alisha; Kholmi, Masiyah
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 8 No. 1 (2025)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v8i1.13718

Abstract

Digital financial services like Paylater are increasingly used by students, but there are not many studies examining how individual understanding of these services affects their usage decisions. Most previous research has focused more on external factors such as social influence and consumer behavior, but has not deeply examined the relationship between students' understanding and the decisions they make. This study aims to examine how students at Universitas Muhammadiyah Malang understand the Paylater service and how that understanding impacts their usage decisions. This study uses a descriptive qualitative approach with data collection techniques in the form of semi-structured interviews with ten purposively selected students. The analysis process was conducted using thematic analysis methods, through stages of transcription, re-reading, coding, grouping codes into sub-themes and themes, and drawing conclusions. The research results show that students understand Paylater as an interest-bearing digital loan service and associate it with religious values, particularly in relation to usury. This understanding directly influences their decisions, where the majority choose not to use the service. This study recommends that future research delve deeper into the dynamics of user understanding of digital services in a broader context.
Pengaruh Non-Performing Financing Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas dengan Dimoderasi oleh Good Corporate Governance Pada Bank Umum Syariah di Indonesia: (The Effect of Non-Performing Financing Mudharabah and Musyarakah Financing on Profitability Moderated by Good Corporate Governance in Islamic Commercial Banks in Indonesia) Deffa Salsabilah Rusyda; Masiyah Kholmi; Fahmi Dwi Mawardi
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 10 No. 1 (2023): e-JEBA Volume 10 Number 1 Year 2023
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v10i1.38084

Abstract

The purpose of this study is to analyze and test the effect of Non-Performing Financing on Mudharabah Financing and Musyarakah Financing on Profitability moderated by Good Corporate Governance in Islamic Commercial Banks in Indonesia for the 2017-2021 period. This study uses a population of all Islamic Commercial Banks in Indonesia for the 2017-2021 period. The sampling method in this study used a purposive sampling method. The data acquisition technique in this study uses secondary data, namely in the form of an annual report for Islamic Commercial Banks in Indonesia in the 2017-2021 period. The data analysis method used is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA). The results of the study show that Non-Performing Financing of mudharabah financing and musyarakah financing simultaneously (Test F) has an effect on profitability and this study provides evidence that Non-Performing Financing of mudharabah financing and musyarakah financing has a negative and significant effect on Profitability in Islamic Commercial Banks. As well as Good Corporate Governance (GCG) can moderate Non-Performing Financing mudharabah financing and musyarakah financing on profitability.
The Consumption Pattern in Islamic Perspective Between Needs, Desires, and Ethics Mallika, Raiza Pujia; Agustin, Xena Angelica; Kholmi, Masiyah
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 2 (2025): Volume 8, Nomor 2, July 2025
Publisher : LP2M IBK Nitro

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

Abstract

This study aims to explore consumption patterns from the perspective of Islam, focusing on the distinction between needs and desires as well as the implementation of ethical consumption in daily life. Islam teaches its followers to maintain a balanced consumption pattern, where the fulfillment of basic needs is prioritized and excessive desires are controlled. This study uses a descriptive qualitative approach with library research as the main method to identify the fundamental principles of consumption in Islam, including the concepts of halal, thayyib, and wasathiyah. The findings indicate that consumption in Islam is not only determined by physical needs but also by ethical principles that prioritize individual and societal well-being. Furthermore, the challenges of globalization and the rising consumer culture in modern society can lead to consumption patterns that contradict Islamic teachings. Therefore, the application of Islamic consumption principles is crucial in addressing the phenomenon of excessive and uncontrolled consumption in today's modern era. Keywords: Consumption, Islam, Needs, Desires REFERENCES Chapra, M. U. (2000). The future of economics: An Islamic perspective. The Islamic Foundation. Dusuki, A. W., & Abozaid, A. (2007). A critical appraisal on the challenges of realizing Maqasid al-Shari’ah in Islamic banking and finance. International Journal of Economics, Management and Accounting, 15(2), 143-165. Haneef, M. A. (2005). A critical survey of Islamization of knowledge. International Institute of Islamic Thought. Hasan, Z. (2009). Islamic consumer behavior: A conceptual framework. Journal of Islamic Economics, Banking and Finance, 5(1), 1–25. Ritzer, G. (2011). The McDonaldization of society (6th ed.). SAGE Publications. Zed, M. (2004). Library research methods. Jakarta: Yayasan Obor Indonesia. Patton, M. Q. (2002). Qualitative research & evaluation methods (3rd ed.). SAGE Publications. Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. Amiruddin, A. (2019). Consumption ethics in the Islamic perspective. Jakarta: Kencana. Yusanto, M., & Widjajakusuma, A. (2002). Islamic economics: Solutions for the economic problems of the ummah. Jakarta: Gema Insani Press. Fatah, A. (2015). Consumption patterns from the Islamic economic perspective. Journal of Islamic Economics, Theory and Practice, 2(9), 731–743. https://doi.org/10.20473/vol2iss20159pp731-743 Sari, D. K. (2018). Halal consumption in the Islamic perspective and its implications on Muslim consumer behavior. Journal of Islamic Economics and Business, 3(2), 89–101. Mubarok, A. (2017). Consumerism in the Islamic view: A study of the consumerist lifestyle in modern society. Journal of Islamic Economics, 3(01), 55–64.
Co-Authors Adi Prasetyo Adli Dzil Ikram Afdholifah Ainunia Hago Afifah Salsabila Humairah Agustin, Xena Angelica Ahmad Juanda Ahmad Waluya Jati Akhmad Shofuwan Nuvail Alfajrin, Muhammad Rezky Amal, Muchlisul Amelia Putri Ansa Meilia Safira Maharani Ardina Anwar Arun, Bahrun Athirah, Andi Attika Dewi Shaqinnah Karsono Audre Putri Arieny Kusuma Wibowo Auliya, Friska Amanda Fitri Avrelia Refi Chantika Bambang Widagdo Benny Saputra Clarissa Prita Aurelia Deffa Salsabilah Rusyda Dewi, Khalisa Novita Dhaniel Syam Diding Suhardi Donny Arif Kurniawan Driana Leniwati Dusty Widha Hutama Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Fahri, Hamnatul Millah Faiqoh, Luluk Faishal Rachman Wahid Fandi Ahmad Taufik Febri Heni Fernanda, Redithya Ega Fikrilliansyah Erri Fitri Wahyuningsih Fitriyani Fitrylia Luli Karina Friska Amanda Fitri Auliya Galuh Intan Rahmania Gina Harventy Gusti Sovia Faturahman Hago, Afdholifah Ainunia Hamzah, Nurah Alisha Hariyanto Aan Haurina Maknuun Argadiredja Icha Aulia Rizka Nugrogo Putri Ifda Suyyuti Malik Ismitaniar, Nuriska Afifa Jarieu Bah Jati , Ahmad Waluya K Drammeh, Lamin Kamil Ibrahim Karina, Fitrylia Luli Karsono, Attika Dewi Shaqinnah Kuswantoro, Dedi Malik, Ifda Suyyuti Mallika, Raiza Pujia Manda Nevy Antika Mariana Sari Dewi Marsha Della Qaumullah Muh Faizal Anshori Muhamad Rahman Al Akbar Muhammad Dirga Sagita Muhammad Nizzam Zein Susadi Nadaa Fitria Salwa Nadya Safira Anggraini Nafiza, Saskia An Nafi’ul Umam Nazaruddin Malik Nugraha, Rifaldy Nur Aini, Aprilia Faizah Nurindah, Marisa Nabila Nuriska Afifa Ismitaniar Nurlillah Dwinda Wicaksono Nurlillah Dwinda Wicaksono Pertiwi, Rita Anggun Perwira Donowati, Mega Pudjianto, Veny Christina Putri Nadia Qoyyimah, Sofia Dinil Rachman Wahid, Faishal Raehal, Adit Rahmat Rania, Latifa Reyna Oktavia Adytira Rezky Alfajrin, Muhammad Ria Fatmasari Riska Dwi Harventy Rita Anggun Pertiwi Ryan Maulana Saskia An Nafiza Setu Setyawan Sharoh, Siti Mayyas Shofinatul Wahdah Nur Aulia Silvia Thauziad Siswanto, Fatchullah Reza Siti Zubaidah Siti Zubaidah Sofia Dinil Qoyyimah Sri Wahjuni Latifah Sumarji, Siti Aminah Sumarji, Siti Aminah Suraya Tasya Febby Yolanda Thauziad, Silvia Thierno Abdoulaye Balde Tri Wahyu Oktavendi Vivi Dwi Aryanti Wardatul Jannah, Wardatul Wicaksono, Agung Prasetyo Nugroho Widha Hutama, Dusty wirasandy wirasandy Yana Zania Yayuk Sulistyorini Yoka Yanarid Ziral Raditya Aziz Zulkarnain, Dhimas Yusuf