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All Journal International Journal of Nusantara Islam International Journal of Artificial Intelligence Research ILTIZAM Journal of Sharia Economic Research ADLIYA: Jurnal Hukum dan Kemanusiaan Journal of Contemporary Accounting Finansha: Journal of Sharia Financial Management Komitmen : Jurnal Ilmiah Manajemen Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Al-Istinbath: Jurnal Hukum Islam JOEL: Journal of Educational and Language Research Likuid: Jurnal Ekonomi Industri Halal Gunung Djati Conference Series International Journal of Entrepreneurship and Sustainability Studies Research Horizon Ekalaya : Jurnal Ekonomi Akuntansi JPM Teumulong: Journal of Community Service International Journal of Nusantara Islam JEMBA: Journal of Economics, Management, Business, and Accounting LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam Risalah Iqtisadiyah: Journal of Sharia Economics Journal of Islamic Economics and Business Review (JIEBR) Journal of Islamic Economics and Business Ethics
Ramadhani Irma Tripalupi
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Integrasi Hukum Islam dalam Kebijakan Pengelolaan Sumber Daya Alam: Mencapai Keberlanjutan dan Keadilan Sosial di Indonesia Susana, Lina Marlina; Tripalupi, Ramadhani Irma; Kholil, Suparman; Efendi, Nur; Sakinah, Gina
AL-ISTINBATH : Jurnal Hukum Islam Vol 10 No 2 (2025)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v10i2.13038

Abstract

This study examines the integration of Islamic legal principles into Indonesia’s natural resource governance, with a particular focus on sustainability and social justice. The research is motivated by the exploitative and anthropocentric orientation of current policies, which neglect intergenerational equity and ecological justice. To address this gap, the study employs a normative-juridical method with a critical approach, analyzing law as a system of norms rather than merely as social practice. Sources include statutory laws such as the Minerba Law and Job Creation Law, relevant fatwas issued by the Indonesian Council of Ulama, as well as Qur’anic and Hadith texts interpreted through the framework of maqāṣid al-sharī‘ah. Case studies of deforestation in Kalimantan and mining conflicts in West Nusa Tenggara are presented to contextualize the neglect of Islamic values in environmental management. The findings reveal four structural problems: legal dualism between state law and Islamic ethics, weak institutionalization of sharia principles, sectoral fragmentation in governance, and centralization of authority that marginalizes indigenous communities. These issues contribute to the persistent neglect of maslahah, ‘adl, and environmental justice in public policy. The study proposes a maqāṣid-based reconstruction of legal norms through ijtihād maqāṣidī and taḥqīq al-manāṭ as methodological tools to realign governance with ethical and ecological imperatives. Recommendations include revising extractive laws, integrating environmental fatwas into statutory frameworks, strengthening participatory governance, and establishing a Maqāṣid Commission for ecological oversight. In conclusion, the research demonstrates that reconstructing Islamic law through maqāṣid not only fills the ethical gap in Indonesia’s regulatory system but also offers a transformative model for just, participatory, and sustainable environmental governance.
Examining The Key Succes Factors of Islamic Cooperatives in A Resilient Global Economy Tripalupi, Ramadhani Irma; Anggahegari, Prameshwara Anggahegari; Putri, Tasya Aulia; Putri, Aliqa Riyana; Sabita, Amira
Likuid Jurnal Ekonomi Industri Halal Vol. 5 No. 2 (2025): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v5i2.51465

Abstract

Within the framework of globalization, cooperatives may serve as an effective remedy for issues related to unemployment, poverty, and economic disparity. Consequently, assistance from the economic ecosystems is essential to fortify Islamic cooperatives. This study seeks to uncover and thoroughly analyses the critical aspects that contribute to the development of Islamic cooperatives in Indonesia within a globally resilient economy. This study employs descriptive methodologies and qualitative approaches. The data sources are both primary and secondary, employing triangulation techniques to assess trustworthiness through the triangulation of data sources and data collection methods. The study's findings reveal that the efficacy of Islamic cooperatives in Indonesia within a globally resilient economy can be attributed to six principal factors: leadership grounded in Islamic values, effective governance, active member participation, high-quality human resources, external environmental support, and strategies for global economic resilience. There are several strategies of Islamic cooperatives in the resilient global economy, but the application of Islamic principles is the main foundation. This proves the role of Islamic cooperatives in the ongoing economic activities are ethical and sustainable.
PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020 Asriati, Novia Aisah; Tripalupi, Ramadhani Irma; Alifa, Nabiela Rizki
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23538

Abstract

The purpose of this study was to determine the effect of firm size and audit committee on tax avoidance. In this study, tax avoidance is measured using the Effective Tax Rate (ETR), which is the tax burden divided by profit before tax. The sample in this study was Islamic commercial banks in Indonesia for the 2016-2020 period, which amounted to 7 banks with a period of 5 years resulting in 35 data. The method used is quantitative and sampling using purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that the size of the company and the audit committee had no effect on tax avoidance.  
PENGARUH PERUBAHAN KAS TERHADAP TINGKAT LIKUIDITAS PADA BANK SYARIAH INDONESIA (EXS BRI SYARIAH) PERIODE 2011-2020 Noviyanti, Rahma; Tripalupi, Ramadhani Irma; Adisaputra, Ateng Kusnandar; Arsyad, Asep
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23539

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis 1) perkembangan perubahan kas Bank Syariah Indonesia (exs BRI Syariah) Periode 2011-2020, 2) perkembangan tingkat likuiditas Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020, dan 3) pengaruh perubahan kas terhadap tingkat likuiditas Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020. Metode penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Sumber data penelitian ini adalah data sekunder berupa laporan keuangan periode 2011-2020 yang di publikasi di website resmi Bank Syariah Indonesia. Analisis data yang digunakan dalam penelitian ini adalah analisis statistic deskriptif, analisis uji asumsi klasik, analisis regresi linear sederhana, analisis koefisien determinasi R2, dan analisis uji hipotesis t (persial). Hasil penelitian menunjukan bahwa 1) perkembangan perubahan kas cenderung mengalami peningkatan yang cukup baik pada tahun 2011-2020 hanya mengalami penurunan di tahun 2018. 2) perkembangan tingkat likuiditas 2011-2020 mengalami peingkatan dan penurunan nilai tertinggi likuiditas ada pada tahun 2015 dan terendah tahun 2020. 3) perubahan kas memiliki pengaruh 47,5% terhadap tingkat likuiditas dengan nilai thitung > ttabelyaitu -2,689 > 2,045 dan nilai signifikasi 0,028 < 0,05. Artinya H0 ditolak Ha diterima, maka perubahan kas berpengaruh signifikan terhadap tingkat likuiditas di Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020.  
MANAGERIAL ACCOUNTING DECISION MAKING BY UTILIZING ARTIFICIAL INTELLIGENCE FOR PROFIT PLANNING Dwi Rahmawati, Indriyani; Oktavia, Eni; Abadi, Satria; Irma Tripalupi, Ramadhani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.42381

Abstract

This study aims to evaluate the efficiency of decision-making in managerial accounting by utilizing artificial intelligence (AI) technology in profit planning, primarily through profit volume cost (CVP) analysis. Digitalization raises new questions for decision-making and triggers new practices of organizational decision-making at the managerial level. The qualitative narrative approach is used to conduct an in-depth literature review. The results show that the application of AI in managerial accounting decision-making can improve automation in the collection, processing, and analysis of financial data and convert it into more accurate management information. Thus, the study concluded that using AI in managerial accounting decision-making improves efficiency and allows for cost prediction with a higher degree of accuracy. The implications of these findings point to the importance of integrating AI technology in accounting practices to support better decision-making.
ANALISIS PENERAPAN PSAK 409 TENTANG AKUNTANSI ZAKAT, INFAK DAN SEDEKAH DALAM MENINGKATKAN TRANSPARANSI LAPORAN KEUANGAN Dini Meilani; Ramadhani Irma Tripalupi
Lobi Vol. 2 No. 2 (2025): LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Publisher : Laboratorium FEBI UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/lobi.v2i2.2202

Abstract

Penelitian ini bertujuan menganalisis penerapan PSAK (Pernyataan Standar Akuntansi Keuangan) 409 di BAZNAS Kabupaten Garut dalam meningkatkan trans­paransi laporan keuangan. Menggunakan pendekatan kualitatif studi kasus, data dikumpulkan melalui wawancara, observasi, dan dokumentasi laporan ke­uangan. Analisis dilakukan melalui reduksi, penyajian, dan penarikan kesim­pulan. Hasil menunjukkan bahwa BAZNAS telah menerapkan sebagian besar ke­tentuan PSAK 409, seperti pemisahan dana zakat, infak/sedekah, dan dana amil, serta penyusunan laporan posisi keuangan dan perubahan dana. Namun, pela­poran arus kas dana ZIS dan pengakuan zakat non-kas belum optimal. Kendala utama adalah terbatasnya SDM dan sistem informasi yang belum memadai. Penelitian ini berkontribusi dalam memperkuat akuntabilitas keuangan lembaga zakat daerah serta memberi masukan untuk perbaikan implementasi PSAK 409.
Implementation Of Statement Of Financial Accounting Standards (PSAK) 112 In The Financial Statements Of The Assyifa Waqf Agency In Subang District Ramadhani Irma Tripalupi; Iwan Setiawan; Gita Zakiah; Nurhasanah, Mia; Qheista Noor Fiddienillah
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.64

Abstract

This study investigates the implementation of SFAS 112 in the financial statements of the Assyifa Waqf agency in Subang Regency. Using qualitative research methods, the study aims to accurately describe the agency's financial statements using primary and secondary data. The data collection techniques include literature study, documentation, interviews, and observation. The recognition of waqf assets based on nominal and fair values, and the presentation of financial statements, including statements of financial position, activities, cash flows, and changes in assets under management, are key areas of focus. It is noted that the full implementation of SFAS112 in the Assyifa Waqf Board, particularly in terms of recognition, measurement, presentation, and disclosure of financial statements, has not been achieved. The findings of this study could potentially have a significant impact on the field of Islamic economics and waqf practices, providing valuable insights for future research and practice.
IMPROVING CORPORATE SUSTAINABILITY THROUGH IMPLEMENTING GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING Irma Tripalupi, Ramdhani; Afrianti, Rika; Asma' Binti Mohd Rosdi, Siti; Sakinah, Gina; Zaky, Muhammad
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v8i1.51905

Abstract

This study aims to analyse how the implementation of green accounting and material flow cost accounting (MFCA) can enhance corporate sustainability in mining companies listed on the Indonesian Sharia Stock Index (ISSI). Green accounting is measured through the PROPER program, while MFCA is proxied by factory area and production output. The study uses a quantitative approach and purposive sampling from companies listed on the ISSI for the 2021-2023 period. The results show that green accounting does not have a significant effect on improving corporate sustainability. MFCA, measured by factory area, shows no significant relationship in improving corporate sustainability. In contrast, MFCA, proxied by production output, has a significant positive effect on corporate sustainability. Meanwhile, green accounting and MFCA have a substantial impact on improving corporate sustainability. The study's results indicate that the simultaneous approach is more effective at supporting sustainability. The synergy between green accounting and MFCA helps companies formulate sustainable business strategies by ensuring compliance, thereby driving innovation and competitive advantage through transparency, environmental accountability, resource efficiency, and waste reduction.
The Effect of Accounting Training and Mentoring on SAK EMKM Compliance and MSME Business Performance Tripalupi, Ramadhani Irma; Yulianti, Lina
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.579

Abstract

Financial Accounting Standards for MSME are applicable to Indonesian MSMEs. However, preparing financial statements remains challenging due to limited accounting knowledge and the complexity of accounting processes. This study aims to examine the influence of accounting training with and without mentoring on the effectiveness of Financial Accounting Standards for MSME implementation and its implications for MSME business development. The research employed a quantitative experimental method involving halal MSME actors in Greater Bandung, divided into two groups: one receiving both training and mentoring, and the other receiving training only. Primary and secondary data were collected, and hypothesis testing was conducted using the Mann–Whitney test. Results indicate that accounting training combined with mentoring significantly improves the effectiveness of SAK EMKM implementation, with practical application limited to simple accounting and profit and loss reporting, and positively impacts business development through increased sales, profits, and customer numbers. Meanwhile, training without mentoring also affects SAK EMKM compliance, but its implications for business growth remain unclear. The study concludes that mentoring enhances the effectiveness of accounting training and supports MSME business development.
Measuring Investment Fund Health Against Total Asset Growth in Islamic Insurance Companies in Indonesia Ramadhani Irma Tripalupi; Siti Asma’ Binti Mohd Rosdi
JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 2 No 2 (2025): JIESBI: Journal of Islamic Economics and Business Ethics
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jiesbi.v2i2.182

Abstract

The mechanism of fund management in sharia insurance includes fund distribution allocation, namely tabarru' (donation) funds and saving funds, which are integral parts in carrying out sharia insurance management. Regulation No. 11/PMK.010/2011 concerning the finncial health of Sharia insurance companies outlines of the health of Sharia insurance companies includes two things, namely the financial health of tabarru' funds and company funds, with distinct solvency limits for each. The solvency limit for tabarru’ funds is 30%, while for company funds, it is 70%. The purpose of this study is to examine the impact of the allocation of Islamic insurance fund assets, including mudharabah (profit-sharing) deposits, government sukuk (Islamic bonds), corporate sukuk, and Islamic mutual funds, on the asset growth of Islamic insurance funds in Indonesia. This study used quantitative methodology by utilizing Vector Autoregression (VAR) and Ordinary Least Squares (OLS) to analyze a data series covering the period from January 2017 to April 2025. The findings of the ordinary least squares (OLS) analysis indicated that the proportion of funds invested in Islamic mutual funds, government sukuk, corporate sukuk, and mudharabah deposits has a substantial and positive impact on the growth of Islamic insurance assets. In addition, the findings from VAR indicated that a positive and statistically significant short-term relationship exists exclusively with government sukuk and its impact on the growth of Islamic insurance assets. To optimize the allocation of investment funds for investors and stakeholders, government and corporate sukuk are viable considerations, supported by impulse response function and variance decomposition analyses.
Co-Authors Ade, Ade Ponirah Afifah, Eva Afrianti, Rika Agustin, Dinar Aulia Andriani, Arisyah Fitri Anggahegari, Prameshwara Anggahegari Anna Fauziyah Putri Asep Arsyad Asma' Binti Mohd Rosdi, Siti Asriati, Novia Aisah Ateng Kusnandar Adisaputra Dewi, Divani Paramitha Didah Durrotun Naafisah Dini Meilani Diva Anggraeni Dwi Rahmawati, Indriyani Dwi Yusti Kamila Erisa Sandra Angela Eva Afifah Gita Zakiah Gojali, Dudang Hana Aulia Islamiati Ichtiat, Helmi Qodrat Iwan Setiawan iwan setiawan iwan setiawan Kamila, Dwi Yusti Kholil, Suparman Lili Halimah Lina Yulianti Lina Yulianti Lina Yulianti Marwan Effendi Melindah, Devi Mia Lasmi Wardiyah, Mia Lasmi Muhammad Zaky Muslih, Amar Nabiela Rizki Alifa Nabilla Rizkya Koswari Nasim, Eman Sulaeman Noviyanti, Rahma NUR EFENDI Nurhasanah, Mia Nurul Paojiyah Oktavia, Eni Oktaviani, Siti Atikah Prameshwara Anggahegari Prameshwara Anggahegari Putri, Aliqa Riyana Putri, Tasya Aulia Qheista Noor Fiddienillah Rahayu, Risti Putri Rena Vidia Hodijah Ridwan Hidayat Ripqi Umam Ruhimat, Ii Sabita, Amira Sakinah, Gina Satria Abadi Serda, Serda Mulyasa Insani Siti Asma’ Binti Mohd Rosdi Siti Atikah Oktaviani Sofah Listianti Susana, Lina Marlina