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All Journal JSI: Jurnal Sistem Informasi (E-Journal) Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Al-Muzara'ah Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SENTRALISASI Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Tasharruf: Journal Economics and Business of Islam Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Ilmu Manajemen Profitability Tangible Journal Economics and Digital Business Review Shar-E: Jurnal Kajian Ekonomi Hukum Syariah Al asma : Journal of Islamic Education Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Islamic Accounting and Finance Review Jurnal Multidisiplin Dehasen (MUDE) Kunuz: Journal of Islamic Banking and Finance Robust: Research of Business and Economics Studies Abdimas Indonesian Journal Malcom: Indonesian Journal of Machine Learning and Computer Science Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) QISTINA: Jurnal Multidisiplin Indonesia Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Maqrizi : Journal of Economics and Islamic Economics Innovative: Journal Of Social Science Research West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Ekonomi dan Kewirausahaan West Science Journal Markcount Finance Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah Income Journal: Accounting, Management and Economic Research Indonesian Journal of Taxation and Accounting Islamic Banking and Finance Phinisi Applied Accounting Journal Advances in Applied Accounting Research JPS (Jurnal Perbankan Syariah) Dhana Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi
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The Role of the Minister of Tourism and Creative Economy in Encouraging Innovation and Entrepreneurial Networks in the Creative Economy Sector in Indonesia Rachmawati, Erny; Majid, Jamaluddin; A., Chevy Herli Sumerli; Elizabeth, Roosganda
West Science Journal Economic and Entrepreneurship Vol. 1 No. 09 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i09.218

Abstract

The creative economy has become a driving force for economic growth and cultural development in Indonesia, with the Minister of Tourism and Creative Economy at the forefront of shaping policies and initiatives to support this sector. This research employs a mixed-methods approach, combining quantitative survey data and qualitative insights from in-depth interviews, to explore the Minister's role in encouraging innovation and entrepreneurial networks in the creative economy. The findings reveal a generally positive perception of the Minister's policies, with stakeholders acknowledging their effectiveness in promoting innovation and entrepreneurial networks. Networking and collaboration initiatives facilitated by the Minister are seen as instrumental in fostering connections within the sector. While challenges exist, including the need for enhanced funding accessibility and intellectual property protection, they present opportunities for policy improvement. The study contributes to a nuanced understanding of the Minister's impact and offers policy recommendations to further enhance the growth and sustainability of the creative economy in Indonesia.
Evaluasi Bibliometrik terhadap Efektivitas Produk Keuangan Syariah dalam Mendorong Keuangan Inklusif di Masyarakat Majid, Jamaluddin; Ilhamiwati, Mega; Utami, Eva Yuniarti
Jurnal Ekonomi dan Kewirausahaan West Science Vol 2 No 02 (2024): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v2i02.1095

Abstract

Penelitian ini mengadakan evaluasi bibliometrik terhadap literatur terkait keuangan syariah dan inklusi keuangan untuk memahami efektivitas produk keuangan syariah dalam mendorong keuangan inklusif di masyarakat. Dengan memanfaatkan pendekatan bibliometrik, analisis dilakukan terhadap tren, pola, dan fokus penelitian dalam literatur akademis. Data dari 980 artikel yang telah dikutip lebih dari 52,000 kali dari tahun 1991 hingga 2024 menunjukkan dampak signifikan dari literatur tersebut dalam mendukung pengembangan industri keuangan syariah. Visualisasi jaringan tema dan tren penelitian mengungkapkan evolusi pemikiran dari aspek teoritis hingga aplikasi praktis, sementara analisis kutipan menyoroti topik-topik yang paling banyak diperhatikan dalam literatur. Temuan ini memberikan pemahaman yang lebih baik tentang perkembangan industri keuangan syariah dan tantangan yang dihadapinya dalam mewujudkan inklusi keuangan yang lebih luas di masyarakat. Melalui pemahaman yang lebih dalam tentang tren dan pola dalam literatur akademis, praktisi dan pembuat kebijakan dapat mengembangkan strategi yang lebih efektif dalam meningkatkan akses masyarakat terhadap layanan keuangan syariah yang sesuai dengan prinsip-prinsip Islam.
Does Islamic Finance Boost the Economic Growth? Evidence from Indonesia Azwar; Haliding, Safri; Majid, Jamaluddin
AL-MUZARA'AH Vol. 12 No. 1 (2024): AL-MUZARA'AH (June 2024)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.12.1.67-85

Abstract

Although the growth of the sharia financial industry continues to increase in Indonesia, there is a need to understand the impact of the development of Islamic finance, including sharia banking, sharia bonds (sukuk), sharia shares, and sharia mutual funds, on Indonesia's economic growth. Previous research has highlighted a positive relationship between financial sector development and economic growth in general, but there has been no specific research examining the impact of Islamic financial instruments specifically in the Indonesian economic context. This study aims to analyze the effect of Islamic finance development consisting of Islamic banking, Islamic bonds (sukuk), Islamic stocks, and Islamic mutual funds, both partially and simultaneously, on Indonesian economic growth during the period of 2003-2022. This study uses a quantitative approach with the Ordinary Least Square (OLS) technique. The results of the study show that the Islamic banking and Islamic bonds (sukuk) have a positive and significant influence on the economic growth in Indonesia, the Islamic stocks also was found to has a positive effect on economic growth but not significant, while the Islamic mutual funds was found to has a negative and not significant effect on the economic growth. It implies that government may continuously support to sukuk for sustainable economic growth and the policy for the development of Islamic finance should be improved to increase the income of government particularly for Islamic stock and Islamic mutual fund.
The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Majid, Jamaluddin; Haliding, Safri
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 6 No. 2 (2014)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v6i2.1236

Abstract

The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more relevant that HCA probably did not provide the real financial and income information. This paper tries to explore critical aspects of the fair value accounting and its implications to Islamic Financial Institutions implications. This study concludes that that fair value accounting measurement provides many critical aspects to be implemented to Islamic Financial Institutions (IFIs). AAOIFI proposed cash equivalent value as respond to fair value measurement that cash equivalent value when the attribute condition are present such as the relevance, reliability and understandability of the resulting information  DOI:10.15408/aiq.v6i2.1236
The Need for the Islamization of Knowledge in Accounting Majid, Jamaluddin; Haliding, Safri
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 6 No. 1 (2014)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v6i1.1366

Abstract

The Need For The Islamization of Knowledge In Accounting. This article tries to analyze the term “Islamization of knowledge method through accountancy. The economic system and the foundation of philosophy its system may influence the accounting practice that Islamic worldview provides the original source of revelation in a Muslim society by using Islamic literally of being the adherents to Islam due to be vicegerents of god and providing accountability in all aspects. Islam as a way of life, covering all activities and economic activities as accounting as well are only small part of Islam, through Al Quran and Al Hadits. In terms of developing of Islamic accounting system that as social science and institution may provide a way to satisfy its social economic objective in order to meet the benefit in this world and hereafter.  DOI: 10.15408/aiq.v6i1.1366
THE INFLUENCE OF DIGITAL LITERACY AND FINANCIAL SELF EFFICACY ON RISKY CREDIT BEHAVIOR IN USING SHOPEE PAY LATER Yahya, Muhammad Rizky; Liestyowati, Liestyowati; Majid, Jamaluddin; Nurchayati, Nurchayati; Mulastih, Listiana Sri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11125

Abstract

Abstract Digital Literacy is an important instrument to strengthen customer strength to avoid risky credit behavior. Apart from Digital Literacy, Financial Self Efficacy is also an important instrument to avoid this. Therefore, this research aims to analyze the influence of digital literacy and financial self-efficacy on risky credit behavior. This research is quantitative research with an explantory approach, namely research that uses previous research as a stepping stone for finding new findings. The data used in this research uses primary data collected using the 1-5 questionnaire method which contains agree, strongly agree, disagree and strongly disagree. The data used was analyzed via PLS 3.0. The research results show that the Digital Literacy and Financial Self Efficacy variables each have a positive relationship and a significant influence on Risky Credit Behavior. As Digital Literacy improves and Confidence in managing finances increases, it will further strengthen the potential of employees to avoid Risky Credit Behavior.. Keywords : Digital Literacy, Financial Self Eficacy, Risky Credit Behavior
The Effectiveness of KUR Holding Ultra Micro Financing as Capital for Development of Small and Medium Micro Enterprises Majid, Jamaluddin; Nur, M Ilham; Rasulong, Ismail; Haliding, Safri
Jurnal Ekonomi Balance Vol. 20 No. 1 (2024): June 2024
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v20i1.15305

Abstract

This analysis examines the effectiveness of KUR Holding Ultra Micro (UMi) financing as capital for developing MSMEs using the literature study method. Data was collected from relevant national journals published in the last five years, as well as other sources such as textbooks and scientific articles. The aim of this research is to obtain a theoretical basis that supports problem solving and reveals relevant theories. The research results show that KUR Holding UMi's financing is quite effective in helping MSMEs to develop. Timely disbursement of funds and loose installments really help debtors and reduce the level of bad credit. However, this research has limited information regarding the condition of MSMEs before receiving financing, so conclusions must be drawn with caution. Overall, the effectiveness of MSME credit shows good results with an increase in outstanding every year and a positive impact on communities receiving KUR funds. However, there are several important notes for BRI, Pegadaian and PNM who are responsible for this credit distribution.
Evaluasi Peran DPS dalam Menjamin Kepatuhan Syariah pada Bank Syariah Indonesia (BSI) Hasmi, Athira Putri; Kamaruddin, Kamaruddin; Possumah, Bayu Taufiq; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

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

Abstract

This study aims to analyze the role of the Sharia Supervisory Board (DPS) in ensuring compliance with sharia principles and to assess the effectiveness of its implementation at Bank Syariah Indonesia (BSI). The research employs a qualitative method using a library research approach, with BSI as the primary object of study. Data were collected through Google Scholar to obtain various relevant journals and scientific literature that contribute to building a conceptual foundation regarding the functions and effectiveness of the DPS. In addition, this study also utilizes secondary data in the form of BSI’s 2024 Annual Report, which was published on the official BSI website. The findings indicate that the DPS plays a highly strategic role in maintaining and ensuring sharia compliance within BSI. This role is not limited to supervisory functions but also includes providing guidance, advice, evaluations, and considerations in decision-making processes and the development of sharia-compliant banking products. Another significant finding is the existence of multiple positions held by DPS members; however, the number of positions does not exceed the maximum limit of four Islamic financial institutions, thus remaining in accordance with applicable regulations. This indicates that DPS members have performed their duties professionally while adhering to established rules. Nevertheless, this study recommends that DPS members who also serve in other Islamic financial institutions continue to enhance the quality of their supervision and the effectiveness of their performance in order to further strengthen the overall implementation of sharia principles.
Implementasi Akad Mudharabah pada Produk Tabungan di BPRS Harta Insan Karimah (HIK) Parahyangan Jumriati, Jumriati; Kamaruddin, Kamaruddin; Possumah, Bayu Taufik; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.705

Abstract

This study aims to evaluate the implementation of the mudharabah contract in savings products at BPRS HIK Parahyangan for the 2021–2023 period, focusing on the suitability of contract practices with sharia principles, compliance with OJK regulations, and identification of opportunities and challenges in its implementation. The research data consists of primary and secondary data. Primary data were obtained through interviews with management and customers, while secondary data were sourced from the bank's annual report and financial statements, internal documents, DSN-MUI Fatwa No. 02/2000, and POJK No. 19/2014. Data analysis was conducted using content analysis, comparative descriptive analysis, and data triangulation to ensure the validity of the findings. The results show that mudharabah savings are run in accordance with sharia principles and OJK regulations, although still facing obstacles in ratio transparency, income fluctuations, and customer financial literacy. Overall, the mudharabah contract has the potential to be a strategic instrument for BPRS in supporting the development of MSMEs through sharia finance.
Praktik Ijarah pada PT. Adira Finance TBK : Kajian Fatwa DSN-MUI Saslia, Eva; Kamaruddin, Kamaruddin; Possumah, Bayu Taufiq; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.706

Abstract

This study aims to analyze the practice of the ijarah contract at PT. Adira Finance Tbk and assess its compliance with the provisions of DSN–MUI fatwas. The research employs a qualitative approach using the content analysis method to interpret information obtained from official corporate documents. The data used in this study are secondary data, with the main data source being the 2023 Financial Report of PT. Adira Finance Tbk. The initial assumPT.ion suggested that the Sharia unit of Adira Finance implemented a standard ijarah contract; however, the analysis reveals that the contract actually applied is Ijarah Muntahiyah Bi Tamlik (IMBT), a derivative of ijarah that concludes with the transfer of asset ownership. The application of IMBT is reflected through asset recognition, amortization mechanisms, and ujrah revenue recognition in accordance with DSN–MUI Fatwa No. 27/2002 and PSAK 107 on Ijarah Accounting. These findings indicate that Adira Finance Syariah has consistently implemented the developed form of the ijarah principle in compliance with both sharia regulations and modern accounting standards.
Co-Authors A., Chevy Herli Sumerli Abdul Rasyid Aditya, Roby Ahmad Efendi Alfian Fani Alfiani Alfiani, Alfiani Alvionita Paru, Maria Ameliyani, Rizki Amir, Muh Ikraam Sayyid Andi Ruslan Andi Wawo Andriani , Eva Andriya Risdwiyanto Anindya Pangestika, Mirza Annisa Faizal Anthony Holly Aprilia, Siska Ardiyanto Maksimilianus Gai Arief Yanto Rukmana Arifin, Agus Zainul Arsyad, Kamaruddin Asse, Ambo ASTRINA TAHANG Azwar Badollahi, Ismail Bayu Taufiq Possumah, Bayu Taufiq Brave Angkasa Sugiarso Chevy Herli Sumerli Dede Rustaman Dhety Chusumastuti Dian Hajra Diawati, Prety Dina Fahma Sari, Dina Fahma Effendy, Femmy Eko Nur Hermansyah Erasma Erica Honasan Ho Erny Rachmawati Erny Rachmawati Eva Andriani Eva Desembrianita Eva Yuniarti Utami Fahrudin Fahrudin Faizah, Siti Nur Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nurasiah Hanafi, M. Raihan Wafil Amin Hardiwansyah, Hardiwansyah Hasan, Adnan Hasmi, Athira Putri Hidayat, Ahmad Rifqi HS, Muh Nur Ihsan IB, Bukhari Ilhamiwati, Mega Irfan Irfan Irmawati H. R. Irwan Moridu Ismail Badollahi JAMILAH Jannah, Raodahtul Judijanto, Loso Jumriati, Jumriati Kadir, Amiruddin Kamaruddin Kamaruddin Karmila Malik Kartika Kusnadi, Iwan Henri Liestyowati Liestyowati Linda Lidyawati Lutfi, Muhtar Made Susilawati Mahdalena Mahdalena Marsuni, Nur Sandi Marwah Gama Muh. Fachrul Ryantama Muhammad Rusmin, Muhammad Muhammad Sapril Sardi Juardi Muhammad Syafri Muhammad Syafri, Muhammad Muhammad Yusuf Hidayat, Muhammad Yusuf Muin, Rahmawati Mulastih, Listiana Sri Munawwarah, Besse Husna Munir, Muhammad Syahrul Musdalifah Musdalifah Mustafa Umar Mustafa, Fahrina Mustakim Muchlis Mustamim, Mustamim Namla Elfa Syariati Naslia Naslia Ngurah Pandji ningrum, dedah - Nur Rahmah Sari Nur, Ilman Nur, M Ilham Nurchayati Nurchayati Nurfitrah Nurfitrah Nurwijayanti Oktafia, Lefin Parmatasari, Rika Dwi Ayu Possumah, Bayu Taufik Prasetio, Allung Putra, Trisno Wardy Rahyuni, Gusty Rasulong, Ismail Ratnasari Ratnasari Reza Eka Saputra Rizka Amaliah Robert Jao Roby Aditiya Roosganda Elizabeth ROOSGANDA ELIZABETH RR. Ella Evrita Hestiandari Rusman, Hedar Safri Haliding Safri Haliding Safri Haliding Saharuddin, Syafitri Samalua Waoma Sapa, Nasrullah Bin Sapriadi, Nia Rahmadani Sapril Sardi Juardi Saprin Saprin, Saprin Saputra, Reza Eka Sardi Juardi, Muh. Sapril Saslia, Eva Sayuti Sayuti Sayuti Sayuti Serlianti Serlianti Shadriyah, Shadriyah Sihombing, Edison Soleh Suardi Bakri, Suardi Sudiana, Urip SUHARTONO Suhartono Suhartono Suhartono Suhartono Suwandi Ng Suwandi, Memen Syamsul Hadi Syariati, Namla Elfa Syarif, Magfira Tabe, Ridwan Tri Febrina Melinda Tri Yusnanto Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Uli Wildan Nuryanto Usmiati, Nevianti Dewi Suyanlis Utami, Eva Yuniarti Wijayanti, Indah Oktari Yahya, Muhammad Rizky Zainal Abidin