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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.