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All Journal Kanz Philosophia: A Journal for Islamic Philosophy and Mysticism Syntax Idea Jurnal Manajemen Bisnis Eka Prasetya Ta’wiluna: Jurnal Ilmu Al-Qur’an,Tafsirdan Pemikiran Islam Jurnal Teknologi Berkelanjutan Jurnal Akuntansi dan Keuangan Jurnal Manajemen Toba: Journal of Tourism, Hospitality, and Destination Journal of Innovation Research and Knowledge Abdi Jurnal Publikasi Jurnal Manajemen Informatika dan Bisnis Digital J-CEKI PESHUM Journal of Economic Research
Wahyu Wibowo
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Transportation Other

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Instagrammable Tourism: Analisis Dampak Visualisasi Destinasi di Era Media Sosial Wahyu Wibowo; Ahmad Choiri; Nur Azizah Panggabean; Nur Fatiha; Nur Rahmi irfaniah
TOBA: Journal of Tourism, Hospitality, and Destination Vol. 4 No. 2 (2025): Mei 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/toba.v4i2.5383

Abstract

The development of social media, especially Instagram, has driven a paradigm shift in global tourism practices, from physical experiences to digitally curated visual experiences. One manifestation of this change is the emergence of the phenomenon of Instagrammable tourism, a tourism trend based on visual aesthetics that encourages tourists to choose destinations not only because of cultural or natural values, but also because of their shareable visual appeal. This study aims to systematically and critically examine the literature that discusses destination visualization in the context of social media, especially Instagram, with a focus on the construction of meaning, aesthetic curation, and its implications for tourist behavior and destination branding strategies. Using a literature study approach, this article identifies six main themes: the conceptualization of Instagrammable tourism, visual representation of destinations, digital aesthetics and visual culture, the influence of content on tourist intentions and loyalty, social media-based branding strategies, and the ethical and ecological impacts of visual dominance. The results of the study show that destination visualization not only shapes tourist perceptions but also forms new norms in tourism consumption and space production. On the other hand, excessive aestheticization also presents serious challenges such as the overcommodification of local culture, loss of authenticity, and ecological pressures due to digital overtourism. This study suggests the need for a sustainable, contextual and ethical visual approach in social media-based tourism development.
Kampung Ramadhan Jogokariyan (KRJ): Peran Manajemen Masjid dalam Pariwisata Ramah Muslim dan Ekonomi Lokal Wahyu Wibowo; Adi Ariga; Siti Nur Azizah; Panggabean, Nur Azizah; Nur Rahmi Irfaniah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4258

Abstract

This study aims to analyze the role of Jogokariyan Mosque management in increasing Muslim-friendly tourism and community economic growth in Jogokariyan Ramadhan Village (KRJ). The method used is quantitative descriptive, with primary data collection through questionnaires distributed to 99 respondents, using a Likert scale. Data analysis was carried out using the SMART-PLS version 4.0 program. The results of the study indicate that: (1) There is a positive and significant influence of mosque management on the development of Muslim-friendly tourism; (2) There is a positive and significant influence of mosque management on community economic growth; and, (3) Muslim-friendly tourism does not significantly affect community economic growth during the KRJ program. These findings indicate that the active role of mosque management in managing religious and social activities contributes to increasing Muslim-friendly tourism, which in turn has a positive impact on the local economy. However, other factors may mediate the relationship between Muslim-friendly tourism and community economic growth, so further research is needed to identify these variables.
INTEGRATION OF OPERATIONAL AUDIT AND ACCOUNTING INFORMATION SYSTEM IN WORKING CAPITAL FINANCING: SYSTEMATIC LITERATURE REVIEW Wahyu Wibowo; Trinandari Prasetya Nugrahanti
Journal of Innovation Research and Knowledge Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

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Abstract

This study investigates the integration of operational audit and accounting information systems (AIS) to enhance the effectiveness of working capital credit financing. Amid increasing inefficiencies in credit allocation and internal controls, this research addresses the growing need for a data driven, accountable financing system. Employing a Systematic Literature Review (SLR) method, 14 peer reviewed articles from 2010-2025 were analyzed. The findings reveal that integrated audits and AIS significantly improve data accuracy, decision making speed, and risk management. The synthesis highlights key factors such as audit independence, system reliability, and top management support as critical to successful implementation. However, challenges like resource limitations and resistance to change persist. This study contributes a comprehensive framework illustrating how synergy between audit and AIS can optimize credit management, improve financial performance, and strengthen stakeholder trust. Future research is encouraged to explore industry specific case studies and the application of emerging technologies such as AI and data analytics in integrated audit systems
Membangun Generasi Z Melek Keuangan Syariah: Peluang, Tantangan, Strategi, dan Inovasi Bagas Noval ramadhani; Wahyu Wibowo
Journal Of Economic Research Vol. 1 No. 2: Juli 2025
Publisher : CV ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joer.v1i2.17

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat literasi keuangan syariah pada Generasi Z di Indonesia serta mengeksplorasi peluang, tantangan, strategi, dan inovasi yang dapat diterapkan untuk meningkatkannya. Menggunakan pendekatan kualitatif melalui studi kepustakaan, penelitian ini mengkaji berbagai literatur sekunder seperti buku, jurnal, laporan OJK, dan sumber daring. Hasil kajian menunjukkan bahwa meskipun industri keuangan syariah terus berkembang, tingkat literasi keuangan syariah di kalangan masyarakat, khususnya Generasi Z, masih tergolong rendah. Hal ini menimbulkan risiko terhadap praktik keuangan yang tidak sesuai prinsip Islam, seperti perilaku konsumtif dan investasi non-syariah. Tantangan yang dihadapi antara lain minimnya pemahaman dasar, keterbatasan akses informasi, serta persepsi negatif terhadap produk syariah. Di sisi lain, Generasi Z memiliki potensi besar sebagai digital native yang responsif terhadap pendekatan edukatif berbasis teknologi. Oleh karena itu, strategi peningkatan literasi perlu bersifat kontekstual, interaktif, dan berkelanjutan. Inovasi seperti pengembangan aplikasi edukatif, konten multimedia, dan kolaborasi dengan influencer merupakan langkah penting dalam membangun generasi yang melek keuangan syariah dan mampu memperkuat ekosistem ekonomi syariah nasional.
Pembangunan Pedesaan Berkelanjutan melalui Agrowisata Cerdas Berorientasi Maqasid Al-Syari’ah Alda Fildza Amima; Mufidah, Lathifatul; Rohman , Taufikur; Vanamai, Danang; Wahyu Wibowo
TOBA: Journal of Tourism, Hospitality, and Destination Vol. 4 No. 4 (2025): November 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/toba.v4i4.6872

Abstract

This study aims to integrate the principles of Maqasid al-Shari’ah with the concept of smart agrotourism as a strategic approach to supporting sustainable rural development in the digital era. Through a literature review examining Maqasid theory, smart tourism, digital transformation, and rural development, the study identifies that Maqasid al-Shari’ah serves as an ethical foundation for guiding rural digitalization toward justice and public welfare. Integrating Maqasid al-Shari’ah values into smart agrotourism encourages the creation of efficient, environmentally conscious, and Sharia-compliant agricultural tourism that maintains a balance between economic benefits, cultural preservation, and the spiritual needs of rural communities. The study also highlights major challenges in rural digitalization, including infrastructure gaps, low digital literacy, and socio-cultural risks, indicating that development strategies must be context-based and participatory. This research recommends the development of an Islamic Smart Village Framework as a policy direction that integrates technology, community empowerment, and Islamic values in tourism village governance. For future research, empirical validation of the proposed conceptual model and the formulation of maqasid-based indicators for measuring rural well-being are needed. This study concludes by emphasizing the importance of advancing the paradigm of “Islamic Smart Village for a Sustainable Future” as the foundation for inclusive, ethical, and sustainable rural digital transformation.
Sinergi Amanah dan Tawakal dalam Ketahanan Bisnis Zero-Supervision: Reflesksi Kritis Teori Agensi dan Homo Economicus Risno Ibrahim; Anton Bawono; Wahyu Wibowo
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6497

Abstract

This research examines the business phenomenon of a Zero-Supervision canteen at UIN Sunan Kalijaga Yogyakarta, which remarkably survives despite operating without formal supervision and facing daily financial losses. The research aims to analyze the synergy between Amanah (trustworthiness) and Tawakal (spiritual reliance) in sustaining business resilience (value resilience), while critically reflecting on Agency Theory and the Homo Economicus assumption. Using a qualitative single case study approach, data were collected through in-depth interviews with 13 informants—students and the canteen owner—and supported by direct observation. The findings reveal that Amanah, driven by spiritual accountability, functions as an internal control mechanism that substitutes formal supervision and significantly reduces agency costs, approaching zero-agency cost. Meanwhile, Tawakal serves as a spiritually grounded risk management strategy that enables the business owner to tolerate uncertainty and financial losses without jeopardizing business continuity. The synergy of these values forms a holistic resilience model that extends beyond financial metrics to encompass ethical, social, and spiritual dimensions. This study provides empirical evidence that spiritual capital plays a fundamental role in sustaining micro-businesses and offers a critical challenge to conventional economic models rooted solely in rational self-interest.
Co-Authors Adi Ariga Ahkmad Fazmi Septiandi Ahmad Choiri Ahmad Nuryadi Akbar Nuur Purnama DW Alda Fildza Amima Alwiyah Rachman Aminuddin Aminuddin Aminuddin Anton Bawono Arifa, Isna Ariga, Adi Bagas Noval ramadhani Bayu Urip Pandiangan Deni Setia Budi DWI HARINI Fera Ailinia Istifa Galuh Saputri Hikmah Endraswati Joko Setyono Leonard Viffo Mufidah, Lathifatul Muhammad Hafidz Asyauri Muhammad Tahwin Noveindra Salim Nur Azizah Panggabean Nur Fatiha Nur Rahmi Irfaniah Nurhakim Nurhakim Panggabean, Nur Azizah Rapli Saputra Risno Ibrahim Rita Andriani Harahap Rohman , Taufikur SITI FATIMAH Siti Nur Azizah Sugianto Sugianto Syarifah Salimah Nailulmuna Tamama Zuhriyah Trinandari Prasetya Nugrahanti Vanamai, Danang