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All Journal Jurnal Ilmiah Akuntansi dan Humanika Progresiva : Jurnal Pemikiran dan Pendidikan Islam Indonesian Journal of Islam and Muslim Societies INFERENSI JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Ekonomi Islam Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) RELIGIA Journal of Islamic Monetary Economics and Finance Jurnal Hukum Ekonomi Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Digital Marketing and Halal Industry Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Mabny : Journal of Sharia Management and Business Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Journal of Islamic Economics Jurnal Pengabdian Multidisiplin Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Akuntansi dan Ekonomi Bisnis Journal of International Conference Proceedings Millah: Journal of Religious Studies Jurnal Ekonomi Islam Dedikasi Saintek Jurnal Pengabdian Masyarakat Jurnal Penelitian Sahmiyya: Jurnal Ekonomi dan Bisnis Velocity: Journal of Sharia Finance and Banking Religia : Jurnal Ilmu-Ilmu Keislaman Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JIM : Journal Of International Management Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Hukum Islam Jurnal Penelitian Akuntansi Journal of Islamic economics Perspectives (JIEP) IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Welfare: Jurnal Pengabdian Masyarakat DEDIKASI SAINTEK Jurnal Pengabdian Masyarakat Al-Muamalah: Jurnal Ekonomi Islam, Filantropi dan Perbankan Syariah Journal of Noesantara Islamic Studies
Muhammad Shulthoni
Faculty Of Economics And Islamic Business, State Islamic University Of KH Abdurrahman Wahid Pekalongan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Latar Belakang Agama dan Nilai Akademik terhadap Pemahaman Mata Kuliah Akuntansi Syariah (Studi Empiris pada Mahasiswa Akuntansi di Universitas Jember) Ike Aprilia Trisdianti; Moch. Shulthoni; Eza Gusti Anugerah
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.10693

Abstract

This research was conducted on undergraduate accounting students class of 2020 and 2021 at the University of Jember. The purpose of this study was to determine the effect of understanding Sharia Accounting courses with Religious Background and Academic Grades. The data instrument used is using a questionnaire with the slovin formula on 76 student respondents who have taken Sharia Accounting courses. The software used is SPSS version 27 to process research data. Data analysis also includes descriptive statistical tests, classical assumption tests, and hypothesis testing. The results of data analysis show that Religious Background and Academic Value have a significant positive effect on Understanding Sharia Accounting Courses
Peran Pendidikan Di Indonesia Dalam Mendorong Ekonomi Kreatif Halal: Indonesia Dian Indah Sukma Rini; Muhammad Shulthoni; Muh. Izzat Firdausi
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 4, No 1 Mei 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ekonomi kreatif halal telah berkembang pesat di Indonesia seiring dengan meningkatnya kesadaran masyarakat terhadap produk berbasis syariah. Penelitian ini bertujuan untuk menganalisis peran pendidikan dalam mendorong ekonomi kreatif halal melalui pengembangan kurikulum berbasis halalpreneurship, efektivitas pelatihan dan inkubasi bisnis halal, serta kontribusi perguruan tinggi dalam riset industri halal. Menggunakan metode kualitatif dengan pendekatan studi kepustakaan, penelitian ini mengkaji berbagai sumber terkait untuk menggambarkan peran strategis pendidikan dalam membangun ekosistem ekonomi halal yang berkelanjutan. Hasil penelitian menunjukkan bahwa pendidikan formal dan non-formal berperan penting dalam meningkatkan kesadaran dan kompetensi masyarakat terkait industri halal. Kurikulum berbasis halalpreneurship dapat membekali peserta didik dengan keterampilan bisnis berbasis syariah, sementara program pelatihan dan inkubasi bisnis halal membantu calon wirausahawan dalam mengembangkan usaha yang sesuai dengan prinsip halal. Selain itu, perguruan tinggi berperan dalam inovasi dan penelitian yang mendukung pertumbuhan industri halal, termasuk pendampingan sertifikasi halal bagi UMKM. Selain sinergi antara akademisi, pemerintah, dan industri, pendidikan dapat menjadi katalisator utama dalam pengembangan ekonomi kreatif halal di Indonesia
Pelatihan Penyusunan Karya Tulis Ilmiah Bibliometrik Bertema “Manajemen Pariwisata Syariah” Menggunakan VOSviewer bagi Mahasiswa Adinugraha, Hendri Hermawan; Fikri, Muhammad Khoirul; Shulthoni, Muhammad; Surur, Achmad Tubagus
DEDIKASI SAINTEK Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): April 2025
Publisher : Al-Hijrah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58545/djpm.v4i1.488

Abstract

Keterbatasan pemahaman mahasiswa FEBI UIN Gusdur terhadap metode bibliometrik dan penggunaan perangkat lunak VOSviewer menjadi penghambat dalam menghasilkan karya tulis ilmiah yang berbasis data dan visualisasi literatur. Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan kapasitas mahasiswa dalam menyusun karya ilmiah bertema manajemen pariwisata syariah melalui pendekatan bibliometrik. Kegiatan dilaksanakan melalui tiga tahap utama, yakni sosialisasi, pelatihan intensif, dan seminar akademik. Metode pelatihan dirancang secara aplikatif dengan pendekatan konstruktivistik, menggabungkan teori dasar, praktik langsung analisis data dari Scopus dan Google Scholar, serta pendampingan teknis penggunaan VOSviewer. Hasil pelatihan menunjukkan peningkatan signifikan pada lima aspek keterampilan, dengan rata-rata kenaikan skor post-test sebesar lebih dari 30 poin dibanding pre-test. Mahasiswa mampu menghasilkan peta visual literatur yang merepresentasikan tren, kata kunci dominan, dan hubungan antar penulis dalam bidang manajemen pariwisata syariah. Antusiasme peserta dan efektivitas metode pelatihan tercermin dari tingkat kepuasan sebesar 93%. Pelatihan ini berhasil memperkuat literasi akademik mahasiswa dan menumbuhkan kesadaran akan pentingnya pendekatan ilmiah berbasis data dalam pengembangan keilmuan ekonomi Islam. Ke depan, pelatihan serupa direkomendasikan untuk diperluas secara lintas program studi guna memperkuat ekosistem riset bibliometrik di lingkungan perguruan tinggi Islam.
Pelatihan Penyusunan Karya Tulis Ilmiah Bibliometrik Bertema “Manajemen Pariwisata Syariah” Menggunakan VOSviewer bagi Mahasiswa Adinugraha, Hendri Hermawan; Fikri, Muhammad Khoirul; Shulthoni, Muhammad; Surur, Achmad Tubagus
DEDIKASI SAINTEK Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): April 2025
Publisher : Al-Hijrah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58545/djpm.v4i1.488

Abstract

Keterbatasan pemahaman mahasiswa FEBI UIN Gusdur terhadap metode bibliometrik dan penggunaan perangkat lunak VOSviewer menjadi penghambat dalam menghasilkan karya tulis ilmiah yang berbasis data dan visualisasi literatur. Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan kapasitas mahasiswa dalam menyusun karya ilmiah bertema manajemen pariwisata syariah melalui pendekatan bibliometrik. Kegiatan dilaksanakan melalui tiga tahap utama, yakni sosialisasi, pelatihan intensif, dan seminar akademik. Metode pelatihan dirancang secara aplikatif dengan pendekatan konstruktivistik, menggabungkan teori dasar, praktik langsung analisis data dari Scopus dan Google Scholar, serta pendampingan teknis penggunaan VOSviewer. Hasil pelatihan menunjukkan peningkatan signifikan pada lima aspek keterampilan, dengan rata-rata kenaikan skor post-test sebesar lebih dari 30 poin dibanding pre-test. Mahasiswa mampu menghasilkan peta visual literatur yang merepresentasikan tren, kata kunci dominan, dan hubungan antar penulis dalam bidang manajemen pariwisata syariah. Antusiasme peserta dan efektivitas metode pelatihan tercermin dari tingkat kepuasan sebesar 93%. Pelatihan ini berhasil memperkuat literasi akademik mahasiswa dan menumbuhkan kesadaran akan pentingnya pendekatan ilmiah berbasis data dalam pengembangan keilmuan ekonomi Islam. Ke depan, pelatihan serupa direkomendasikan untuk diperluas secara lintas program studi guna memperkuat ekosistem riset bibliometrik di lingkungan perguruan tinggi Islam.
Penggunaan E-Wallet Sebagai Solusi Transaksi Digital Pada UMKM di Kabupaten Pekalongan Hasanah, Afifa Nur; Adinugraha, Hendri Hermawan; Shulthoni, Muhammad
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2025): JEB Vol 17 No 1 Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v17i1.401

Abstract

Tujuan penelitian ini yaitu untuk menjelaskan faktor-faktor yang memengaruhi penggunaan e-wallet, persepsi pelanggan terhadap pembayaran dengan e-wallet, serta tantangan yang dihadapi dalam penerapan e-wallet di UMKM. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data dikumpulkan melalui wawancara dengan para pelaku dan pelanggan UMKM di Kabupaten Pekalongan yang fokus pada usaha makanan dan minuman serta menggunakan e-wallet seperti OVO, GoPay, dan Dana sebagai metode pembayaran. Hasil penelitian menunjukkan bahwa penggunaan e-wallet berperan penting dalam meningkatkan efisiensi transaksi dan kenyamanan pelanggan. Faktor kemudahan, keamanan, dan perubahan kebiasaan konsumen menjadi pendorong utama dalam penggunaan e-wallet oleh UMKM. Namun, beberapa tantangan masih dihadapi, seperti keterbatasan infrastruktur internet, biaya operasional, dan keraguan terhadap keamanan digital. Dengan kolaborasi antara pemerintah, UMKM, dan penyedia layanan, diharapkan adaptasi e-wallet dapat memperkuat daya saing UMKM dan berkontribusi pada perekonomian daerah
OPTIMIZATION OF DIGITAL FINANCE FOR RECIPIENTS OF SOCIAL ASSISTANCE FAMILY HOPE PROGRAM(PKH) IN WARUREJA DISTRICT REVIEWED FROM THE THEORY OF ASHABIYYAH Nabila, Anissa Putri; Hermawan, Hendri; Shulthoni, Muhammad; Andrean, Rizky
Ekonomi Islam Vol. 16 No. 1 (2025): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v16i1.16650

Abstract

Research aims: This study aims to analyze the optimization of digital finance in the implementation of the Family Hope Program (PKH) in Warureja District, using Ibn Khaldun’s Ashabiyyah theory as an analytical framework. Design Methodology/Approach: A qualitative field research approach was applied, involving interviews and observations with the Village Head, five PKH recipients, and one PKH facilitator in Demangharjo Village, Warureja District, Tegal Regency. Primary and secondary data were collected to gain a comprehensive understanding of the community’s experiences with digital finance systems. Research findings: The results reveal that digital finance has enhanced efficiency and transparency in the distribution of social assistance. Recipients reported faster access to aid and improved communication with facilitators, although many still struggle with using digital tools due to low digital literacy. Notably, the community's strong social cohesion (Ashabiyyah) facilitated mutual support among PKH members in adapting to technological changes. Challenges such as fear of data misuse and limited understanding of ATM/mobile banking were mitigated through collective learning and socialization activities. Theoretical Contribution/Originality: This study offers a novel application of Ashabiyyah theory in the context of digital finance and social assistance, showing how social solidarity can support technological adaptation in rural communities. Practitioners/Policy Implications: Findings suggest the need for local governments to invest in digital infrastructure and provide regular, community-based digital literacy training. Facilitators should adopt participatory approaches to strengthen recipient engagement. Encouraging collective learning among PKH recipients can further reinforce program success. Research Limitations/Implications: The study is limited to a single village and does not incorporate broader Islamic references (Qur’anic verses or Hadiths). Future research should expand the geographical scope and explore deeper religious-theoretical foundations to enrich analysis and policy recommendations.              
Model of halal management practices in Islamic banking: empirical evidence from Bank Syariah Indonesia Adinugraha, Hendri Hermawan; Shulthoni, Muhammad; Al-Kasyaf, Muhammad Zheeva
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2333

Abstract

Purpose – This research analyzes the halal management practice model implemented at the Bank Syariah Indonesia (BSI) Pekalongan branch in maintaining compliance with Sharia principles. Method – This research uses a qualitative method with an interpretative approach. Data collection was done through in-depth interviews, observation, and document analysis. The research results were validated by triangulating data sources, methods, and theories. Findings – The results showed that the BSI Pekalongan branch implemented a strict supervisory system to ensure that all transactions and services followed Sharia principles. Transparency in contracts and halal-based fund management are the main factors that build customer trust. Islamic financial education strategies play a role in increasing customer loyalty to bank products and services. Challenges in Islamic financial literacy and technology utilization still hinder the improvement of halal management efficiency. This research provides insight for Islamic banking stakeholders to increase the effectiveness of halal management in building customer trust and loyalty. The BSI Pekalongan branch can improve its competitiveness and ensure full compliance with Sharia principles by strengthening its supervision through transaction transparency and digitalization of halal services. Implications – Theoretically, this research enriches halal management studies by emphasizing Sharia compliance, transparency, and innovation in digital services. Practically, it guides Islamic banks in strengthening governance and customer trust.
Preparing Foundation Financial Statements Based on ISAK 35 Based on Microsoft Access at Madani Sinergi Foundation, Sidoarjo M. Khoirul Hasbi Asiddiqi; Shulthoni, Moch; Roziq, Ahmad
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.95

Abstract

A non-profit organization is an organization that operates without the aim of making a profit. Non-profit organizations are growing very rapidly, one of which is a foundation. Foundations are institutions that receive finance from resource providers who do not expect rewards and other economic benefits. Therefore, there is a need for transparency of funds to convince funders and all parties in terms of the use of these funds. Currently, ISAK 35 is a guideline for the process of preparing non-profit oriented financial statements. This study aims to compile financial statements of foundations that are guided by ISAK 35 and based on Microsoft Access. The data obtained by researchers based on the results of interviews, observations, and documentation. Preparation of financial reports using Microsoft Access starts from making tables, relations between tables, queries, forms, and reports. The results of this study are expected to make it easier for non-profit organizations to prepare financial statements based on ISAK 35 based on Microsoft Access.
Marketing Strategies in Maintaining a Business According to an Islamic Economic Perspective: Case Study of Teh Desa Outlet in Pekalongan Karismatun Khasanah; Muhammad Shulthoni; Hendri Hermawan Adinugraha
Al-Muamalah: Jurnal Ekonomi Islam, Filantropi dan Perbankan Syariah Vol 1 No 2 (2024): November
Publisher : Syamilah Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to find out more about the marketing strategies used in maintaining business at the Teh Desa outlet, whether it has met the maximum standars or not. This research usesfield reserach with a descriptive qualitative approach. Then for the location of this research was conducted in Pekalongan, Central Java. The results of this study found that the 4P marketing buaran strategy at Es Teh Desa has a positive impact on sales. In addition, the sharia marketing strategy applied to Teh Desa in Pekalongan is in accordance with the principles of Islamic law, namely with pricing and promotion strategies that are in accordance with Islamic law by always being guided by the rules, limits in doing business, avoiding fraund and inaccurate doses. This is evidenced that the Teh Desa business hass implemented sharia marketing practices which consist of divinity (rubbaniyah), ethical (akhlaqiyah). realistic (waqi'iyah) and humanities (al-insaniyah) and all of which are the foundation of the marketing strategy carried out by the owner of the Teh Desa outlet in Pekalonga.
Ushul al-Hukumaniyyah al-Muassasat al-Jayyidah fi al-Islam Muhammad Shulthoni
Jurnal Hukum Islam Vol 8 No 1 (2010)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jhi.v8i1.551

Abstract

The aim of this writing is giving a description on the subject of the relationship between religious ethics and good governance values to create a good corporate governance and good government governance. Some people argue that the implementation the good corporate governance is not satisfactory yet, due to the lack of awareness of government authority, private companies’ stakeholders, scholars, and society on the importance of the system for both government and non-government organizations. Therefore, to provide a comprehensive understanding to the scholars and practitioners, this paper attempts to explain the corporate governance anatomy, Islamic values, and social condition of Indonesian society, which may become an appropriate model of corporate governance for the private companies, government and non-government organizations.
Co-Authors . Misbakhudin . Nalim Achmad Tubagus Surur Achmad, Dliyaudin Adinugraha , Hendri Hermawan Ahmad Roziq Akhmad Arif Rifan Akhmad Arif Rifan Al-Kasyaf, Muhammad Zheeva Andrean, Rizky Anugerah, Eza Gusti Ariffin, Muhammad Irwan Asna, Naila Tamamil Auligya Asy'Ari Bahtiar Effendi Deni Lubis Desyandri Desyandri Dewi Puspitasari Dewi Puspitasari Dian Indah Sukma Rini Dizzy Asrinda Siswi Ramadhani Drajat Stiawan Erininda , Wafika Eza Gusti Anugerah Fahrudin Mukhlis Falikhah, Anis Nala Fardana Khirzul Haq Fitri Mukarromah Hasanah, Afifa Nur Hendri Hermawan Hendri Hermawan Adinugraha Hendri Setiyo Wibowo Hermawan Adinugraha, Hendri Hidayatul Sibyani Hidayatulloh, Miftah Khilmi Ike Aprilia Trisdianti Imani, Fathrezza Imeldalia, Vanesaa Karismatun Khasanah Kuraniyah, Atikotul lailatullatifa Lutfi, Muhammad Imam M. Khoirul Hasbi Asiddiqi Misbakhudin Muh. Izzat Firdausi Muhammad Irwan Ariffin Muhammad Irwan Ariffin Muhammad Khoirul Fikri Mukarromah, Fitri Mulyono Jamal Nabila, Anissa Putri Nabila, Gusthyta Putri Nalim Nida Aqbila Nindi Septia Ningrum Ningrum, Vivi Avilia Norma Md Saad Norma Md Saad Nur Hisamuddin Oktaviana, Tri Cahya Pribawa E Pantas Putri, Antika Putriningsih, Saniyah Raden Alamsyah Sutantio Rasa Putra, Augasta Eka Riduwan Riduwan Ririn Irmadariyani Risqiawati, Iiq Nahyu Rizky Darmawan, Rizky Rumiyati, Eva Saad, Norma Md Sadali, Ayatullah Safa Rizki Ananda Saim Kayadibi Saim Kayadibi, Saim Shinfi Shilhamah Shofiahtu Adita Sibyani, Hidayatul Sigit Pramono Siti Komariyah Suci, Atsheila Syakirunni'am, Luqman Syifa Izzati Anzania Putri Yunita Wulandari