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All Journal JESI (Jurnal Ekonomi Syariah Indonesia) JURNAL ILMIAH PENELITIAN MAHASISWA
Kurniati Kurniati
Universitas Alma Ata
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology

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Teori Perilaku Konsumen Perspektif Ekonomi Islam Kurniati Kurniati
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 6, No 1 (2016)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.722 KB) | DOI: 10.21927/jesi.2016.6(1).%p

Abstract

Islam is a religion that regulates all human behavior, whether it is human behavior with Allah (hablum minallah) and human behavior with humans (hablum minan nas). Almost throughout the human activity associated with another human being in meeting their needs. Be it in the realm of consumption, production and distribution. Consumption is mandatory because of human activities in order to carry out the purposes of Shariah (maqasid shari'a) is hifdzu nafs (maintaining the continuity of the human soul). In carrying out the obligations humans to consume, Islam regulates how humans can perform activities that bring human consumption kemashlahatan useful for life. The rules of Islam regarding the norms of consumption activities contained in the Qur'an and Sunnah. Consumer behavior in accordance with the provisions of the Qur'an and Sunnah will bring the perpetrators to achieve his blessing and prosperity. In Islam, consumption can not be separated from the role of faith. The role of faith becomes important benchmark because faith gives way the world is likely to affect the human personality. Faith greatly affect the quantity and quality of consumption in the form of material and spiritual satisfaction. But from it all, a good Muslim must understand the theories of consumption, according to Islam for the sake of the happiness in the world and the Hereafter.
ANALISIS IMPLEMENTASI AUDIT PADA LEMBAGA FILANTROPI ISLAM: STUDI KASUS DI LAZISMU MANTRIJERON YOGYAKARTA Kurniati Kurniati; Baiq Ismiati; Abdul Salam; Ahmad Yunadi
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 5 (2026): Oktober
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i5.2945

Abstract

Lembaga filantropi Islam memegang peran strategis dalam mengelola dana sosial seperti zakat, infak, dan sedekah (ZIS), sehingga memerlukan sistem audit profesional untuk menjaga kepercayaan publik. Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan audit di LAZISMU Mantrijeron Yogyakarta, menganalisis perannya dalam mendukung transparansi dan akuntabilitas, serta mengidentifikasi faktor pendukung dan penghambatnya. Dengan menggunakan pendekatan studi kasus kualitatif, data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi dari lima informan yang dipilih secara purposif. Analisis data dilakukan dengan bantuan perangkat lunak ATLAS.ti 24 mengikuti model Miles dan Huberman. Hasil penelitian menunjukkan bahwa pelaksanaan audit dikelola secara terpusat melalui enam tahapan sistematis, yang dibuktikan dengan perolehan Opini Wajar Tanpa Pengecualian (WTP) selama empat tahun berturut-turut (2022–2025). Audit secara signifikan meningkatkan akuntabilitas horizontal dan vertikal melalui kepatuhan terhadap standar PSAK 109/409 dan prinsip-prinsip syariah. Faktor pendukung utama meliputi sistem keuangan digital dan komitmen manajemen, sedangkan kendala utamanya mencakup keterbatasan waktu pada masa puncak program dan potensi kesalahan manusia (*human error*). Sebagai kesimpulan, pelaksanaan audit yang didukung oleh pencatatan digital dan komitmen manajemen terbukti efektif meningkatkan akuntabilitas, transparansi, dan kepercayaan publik terhadap pengelolaan zakat.
Co-Authors Baiq Ismiati Yunadi, Ahmad