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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 Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Al-Muzara'ah International Journal of Economics Management and Social Science Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SENTRALISASI YUME : Journal of Management Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Tasharruf: Journal Economics and Business of Islam Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Ilmu Manajemen Profitability Jurnal Ilmiah Akuntansi Peradaban 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) Jurnal Akuntansi dan Keuangan Kunuz: Journal of Islamic Banking and Finance Robust: Research of Business and Economics Studies Journal of Finance and Business Digital (JFBD) 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 West Science Interdisciplinary Studies Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah AMMA : Jurnal Pengabdian Masyarakat West Science Interdisciplinary Studies Income Journal: Accounting, Management and Economic Research Islamic Banking and Finance Phinisi Applied Accounting Journal Journal of Innovative and Creativity Jurnal Intelek Dan Cendikiawan Nusantara Advances in Applied Accounting Research Harmony Philosophy: International Journal of Islamic Religious Studies and Sharia JPS (Jurnal Perbankan Syariah) Dhana Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi Jurnal Mappesona Dhana HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Sciences du Nord Economics and Business Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy GoodWill Journal of Economics, Management, and Accounting Journal Markcount Finance
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The Influence of Domestic Budget Distribution Policy and Fiscal Policy on The Sustainability of Economic Growth Bakri , Suardi; Majid, Jamaluddin; Kusnadi, Iwan Henri; Sari, Dina Fahma; Rusman, Hedar
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14824

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk menganalisis dampak dari distribusi anggaran daerah dan kebijakan fiskal terhadap pertumbuhan ekonomi daerah. Penelitian ini menggunakan analisis data panel untuk menguji dan menganalisis dampak dari distribusi anggaran dan kebijakan fiskal terhadap perilaku belanja daerah yang berdampak terhadap pertumbuhan perekonomian daerah. Hasil dari penelitian menunjukkan bahwa semakin besar nominal transfer dana yang dilakukan pemerintah daerah akan semakin meningkatkan belanja publik. Hasil lain dari penelitian menunjukkan bahwa perilaku birokrasi di pemerintahan daerah cenderung berupaya meningkatkan anggaran dan proyek publik daripada memenuhi kebutuhan masyarakat dan program kerja secara efektif dan efisien. Kebijakan fiskal akan terpengaruh bila terjadi penurunan belanja daerah sebagai dampak dari jumlah distribusi anggaran yang juga menurun. Kata Kunci: Anggaran Daerah, Perekonomian Daerah, Kebijakan Fiskal
Evolution of Earnings Management Practices in Public Companies Judijanto, Loso; Majid, Jamaluddin; Wijayanti, Indah Oktari; Munir, Muhammad Syahrul; Sudiana, Urip
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1502

Abstract

This bibliometric analysis explores the extensive body of literature on earnings management, highlighting its evolution and the current state of research globally. Utilizing data extracted from Scopus and analyzed through VOSviewer, this study maps out the interconnected themes and identifies significant contributions from various countries, with a focus on the role of corporate governance, audit quality, and financial reporting standards. The analysis reveals a growth in research volume over the years, reflecting increasing complexity and relevance. Key trends indicate a shift from traditional theoretical frameworks to more practical concerns, such as the implications of earnings management on financial stability and market perception. The study also underscores the importance of international collaboration and the impact of regulatory environments on earnings management practices. Findings from this study suggest directions for future research, emphasizing the need for advanced detection techniques and a deeper understanding of cross-cultural dynamics in earnings management.
Digitalization and Strategic Development in Enhancing Islamic Pawnshop Products for Financial Inclusion Haliding, Safri; Alfiani, Alfiani; Majid, Jamaluddin; Badollahi, Ismail; Marsuni, Nur Sandi
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

The advancement of Islamic pawnshops in the digital era reflects a strategic move toward increasing competitiveness and enhancing financial inclusion. This study aims to examine the implementation and effectiveness of the Digital Islamic Pawnshop Information System, particularly in improving service accessibility, operational efficiency, and customer engagement. Using a qualitative approach with case analysis and literature synthesis, the study identifies key benefits such as remote transaction capabilities, streamlined application processes, and improved customer responsiveness. Findings indicate that digital transformation in Islamic pawnshops significantly contributes to financial inclusion by expanding access for underserved communities. However, the transition also faces challenges, including limited internet infrastructure, digital literacy gaps, and cybersecurity risks. To address these issues, Islamic pawnshops have adopted digital education initiatives and are gradually strengthening data protection protocols. This study highlights the need for continuous innovation and policy support to optimize digital service delivery in Islamic finance, reinforcing its role in achieving inclusive economic development.
Interplay of Economics, Entrepreneurship, and Auditing: Unveiling Financial Accountability and Performance in Business Ventures Nugrahanti, Trinandari Prasetyo; Andriani , Eva; Majid, Jamaluddin; Syafri, Muhammad; Waoma, Samalua
West Science Journal Economic and Entrepreneurship Vol. 1 No. 08 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i03.159

Abstract

This research delves into the complex interplay between economics, entrepreneurship, and auditing within the context of Micro, Small, and Medium-sized Enterprises (MSMEs) in West Java, Indonesia. The study focuses on uncovering the effects of these interactions on accountability mechanisms and financial performance. Employing a mixed-methods approach, the research integrates quantitative survey data with qualitative interview insights. The quantitative phase involves a structured survey to explore relationships, while the qualitative phase offers deeper insights from key stakeholders. The findings reveal the mediating role of accountability in the relationship between entrepreneurship and financial performance. Auditing practices emerge as strategic tools for promoting transparency and indirectly enhancing financial outcomes. Contextual factors, such as West Java's entrepreneurial ecosystem, contribute to shaping these interactions. The insights offer practical implications for policymakers, practitioners, and stakeholders to foster sustainable growth and accountability in the MSME sector.
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
Co-Authors A, ASTUTI A., Chevy Herli Sumerli A.M. Nur Atma Amir Abd Wahab Abda Abda Abdi Dzul Jalal Ikram Abdul Rasyid Achmad Riady Aditya, Roby Agus Setiyawan Agus Zainul Arifin Ahmad Efendi Alfian Fani Alim Azhari Muttaqien Alvionita Paru, Maria Ambo Asse Ameliyani, Rizki Amir, Muh Ikraam Sayyid Amiruddin K Andi Ruslan Andi Wawo Andi Yusrifal Andi Yusril Cibu Cibu Andriani , Eva Andriya Risdwiyanto Anindya Pangestika, Mirza Annisa Faizal Anthony Holly Aprilia, Siska Ardiyanto Maksimilianus Gai Arief Yanto Rukmana Arif Mashuri Arifin, Agus Zainul Arsyad, Kamaruddin asnani asnani Aspiati Samiun Astriani Astriani ASTRINA TAHANG Azizah Saban Azmi Yusriyah Naurah Azwar Azwar, Azwar Badollahi, Ismail Baihaqi Bayu Taufiq Possumah, Bayu Taufiq Brave Angkasa Sugiarso Bustan Ramli Chevy Herli Sumerli Dede Rustaman Della Fadhilatunisa Dhety Chusumastuti Dian Hajra Diawati, Prety Didi Permadi Sukur Dina Fahma Sari Edison Sihombing Effendy, Femmy Eko Nur Hermansyah Eko Sudarmanto Erasma Erica Honasan Ho Erny Rachmawati Eva Andriani Eva Desembrianita Eva Yuniarti Utami fadil, Ahmad Fahrudin Fahrudin Fahrudin Fahrudin Faizah, Siti Nur Fajri Dwiyama Farid Fajrin Fatahillah R Fatimah Fatimah Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nurasiah Hamsa Hamsa Hanafi, M. Raihan Wafil Amin Hardiwansyah Hardiwansyah, Hardiwansyah Hasan, Adnan Hasmi, Athira Putri Hidayat, Ahmad Rifqi Hiras Pasaribu HS, Muh Nur Ihsan IB, Bukhari Ilhamiwati, Mega Irfan Irfan Irmawati H. R. Irwan Moridu Istiqamah Maggu JAMILAH Jimmy Malintang Judijanto, Loso Jumriati, Jumriati Kamaruddin Kamaruddin Karmila Malik Kartika Kusnadi, Iwan Henri Liestyowati Liestyowati Lince Bulutoding Linda Lidyawati Linda Lidyawati Listiana Sri Mulastih Loso Judijanto Lutfi, Muhtar Made Susilawati Mahdalena Mahdalena Marsuni, Nur Sandi Marwah Gama Mediyati Mediyati Mega Ilhamiwati Memen Suwandi Muh Mujihal Fikri Jalil Muh. Fachrul Ryantama Muhamatsakree Manyunu Muhammad Rizky Yahya Muhammad Rusmin, Muhammad Muhammad Sapril Sardi Juardi Muhammad Syafri Muhammad Syahrul Munir Muhammad Yusuf Hidayat Mulastih, Listiana Sri Munawwarah, Besse Husna Musdalifah Musdalifah Muslimin Kara Mustafa Umar Mustafa, Fahrina Mustakim Muchlis Mustakim Muchlis Mustamim, Mustamim Naslia Naslia Nasrullah Bin Sapa Ngurah Pandji ningrum, dedah - Nur Rahmah Sari Nur, Ilman Nur, M Ilham Nurchayati Nurchayati Nurchayati Nurchayati Nurfitrah Nurfitrah Nurhidayat Nurhidayat Nurul Nadila Idward Nurwijayanti Oktafia, Lefin Olha S. Niode Possumah, Bayu Taufik Prasetio, Allung Purwanto Putri Ayu Ramadhani Rahmaniar Rahmawati Rahmawati Muin Rahyuni, Gusty Raodahtul Jannah Rasti Pebry Pebry Rasulong, Ismail Ratnasari Ratnasari Reza Eka Saputra Ridwan Tabe Rika Dwi Ayu Parmitasari Risma Eka Saputri Riza Praditha Rizka Amaliah Robert Jao Roby Aditiya Roosganda Elizabeth ROOSGANDA ELIZABETH RR. Ella Evrita Hestiandari Rusman, Hedar Safri Haliding Safri Haliding Safri Haliding Safri Haliding Safri Haliding Saharuddin, Syafitri Saiful Muchlis Samalua Waoma Sapriadi, Nia Rahmadani Saprin Saprin Saprin Saprin, Saprin Saputra, Reza Eka Saslia, Eva Sayuti Sayuti Sayuti Sayuti Serlianti Serlianti Shadriyah, Shadriyah Sihombing, Edison Soleh Suardi Bakri Sudiana, Urip Sudirman Suhartono Sulaeman Sulaeman Sumarin Suwandi Ng Syamsul Hadi Syariati, Namla Elfa Syarif, Magfira Syaripuddin Rasyid Tabe, Ridwan Thitus Gilaa Tri Febrina Melinda Tri Yusnanto Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Trisno Wardy Putra Uli Wildan Nuryanto Urip Sudiana Usmiati, Nevianti Dewi Suyanlis Utami, Eva Yuniarti Wan Ajijah Wijayanti, Indah Oktari Yahya, Muhammad Rizky Yogi Hady Afrizal Zainal Abidin Zainal Abidin