Article Per Year (5 Year)
p-Index From 2021 - 2026
5.696
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Penelitian Jurnal Ilmiah Al-Tsarwah Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Mandiri Jurnal Bisnis dan Manajemen West Science West Science Interdisciplinary Studies AMMA : Jurnal Pengabdian Masyarakat West Science Interdisciplinary Studies Jurnal Medika: Medika E-Amal: Jurnal Pengabdian Kepada Masyarakat Fundamental and Applied Management Journal Sharia Oikonomia Law Journal Jurnal Akuntansi Malikussaleh
Ikhyanuddin, Ikhyanuddin
Faculty Of Economics And Business, Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KABUPATEN BIREUEN Raihan Putri; Ikhyanuddin Ikhyanuddin; Murhaban Murhaban; Rayyan Firdaus
Jurnal Akuntansi Malikussaleh (JAM) Vol. 4 No. 3 (2025): JAM Vol. 4, No. 3, September 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v4i3.20486

Abstract

Penelitian ini bertujuan untuk mengetahui kejelasan sasaran anggaran dan pengendalian akuntansi terhadap akuntabilitas kinerja instansi pemerintah kabupaten bireuen. Variabel independen yang digunakan dalam penelitian ini adalah pengaruh kejelasan sasaran anggaran dan pengendalian akuntansi. Variabel dependen dalam penelitian ini adalah Akuntabilitas Kinerja. Metode analisis yang dipakai adalah regresi linier berganda menggunakan metode purposive sampling dengan total responden sebanyak 97 responden. Hasil dari penelitian ini adalah variabel kejelasan sasaran anggaran dan pengendalian akuntansi berpengaruh signifikan terhadap akuntabilitas kinerja instansi pemerintah kabupaten bireuen.
THE ROLE OF SHARIA FINANCIAL INSTITUTIONS IN SUPPORTING MSME EMPOWERMENT THROUGH WAQF FINANCING SCHEMES Ikhyanuddin Ikhyanuddin; Sara Al Dhaheri; Khaled Al Mansoori
Sharia Oikonomia Law Journal Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/solj.v4i4.4348

Abstract

Micro, small, and medium enterprises often face limited access to affordable capital, managerial assistance, and sustainable market opportunities, creating a need for inclusive financing models grounded in Islamic social finance. This study aimed to examine the role of Sharia financial institutions in empowering MSMEs through productive waqf financing schemes and to assess the mediating effects of financing effectiveness and business-development support. An explanatory sequential mixed-methods design combined survey data from 360 MSMEs and 72 institutional respondents with structural equation modeling, document analysis, interviews, observations, and comparative case studies. Results showed that institutional support significantly influenced MSME empowerment directly and indirectly through financing effectiveness and sustained business assistance. Mentoring, monitoring, market facilitation, digital support, and Sharia governance produced stronger effects than financing amount alone. Beneficiary enterprises experienced improvements in revenue, productive assets, employment, financial recordkeeping, digital sales, market reach, and business continuity. Strong governance enhanced transparency, repayment discipline, beneficiary trust, and preservation of waqf assets. The study concludes that productive waqf generates sustainable MSME empowerment when Sharia financial institutions integrate affordable financing with professional mentoring, accountable governance, risk management, digital transformation, and market access within a coordinated institutional ecosystem that preserves endowed capital while expanding long-term socioeconomic benefits for vulnerable communities.
Co-Authors ADE RISNA SARI Andi Aris Mattunruang Dea Juliani Devi Tri Ahyuni Eva Yuniarti Utami Fajriani Azis Fatma Sarie Fuadi Fuadi Hafnidar Hafnidar Hendra A Himi Hilmi Indrayani Indrayani Irza Maulina Iswadi Bensaadi Khaled Al Mansoori Lola Wahyuni Loso Judijanto M. Ammar Muhtadi Masjidah Khoiriah Hasibuan Mauliza Risma Mirna Susanti Mishkatul Ameerah Muhammad Yusra Mursidah Mursidah mutiara nur adnin Nadia Ulfa Nafa Liziani Nanda Safitri Nanda Safitri Naz'aina Naz'aina Nazla Syifa Quamilla Novita Niswani Nur Afifah Azzahro Nurhasanah Nurhasanah Nursan Junita Nurwijayanti Putri Miranda Raihan Putri Rany Gesta Putri Rais Rayyan Firdaus Razif Razif Rita Aswana Safira Safira Safwan Amin Sara Al Dhaheri Savrira Putri Kesuma Suci Ramadhani Suhaila Tatik syahputra syahputra Ulfiatul Khairan Wahyuddin Wahyuddin Yella Silvia Yulia Nanda Safitri Yunina Yunina