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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 Al-Iktisab: Journal of Islamic Economic Law Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENELITIAN 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 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 Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics 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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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.
KITAB AL-KHARAJ: STUDI TERHADAP KONSEP KEUANGAN PUBLIK YAHYA BIN ADAM Muhammad Shulthoni
Jurnal Hukum Islam Vol 10 No 2 (2012)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jhi.v10i2.564

Abstract

This article emphasizes the importance of Yahya bin Adam’s Kitab al-Kharaj to the investigation of public finance in the second century of Islam (Hijriyah). His work stands out as the accessible terminus a quo documenting the foundations of the ‘traditionistic school’ of economic thinking. Under Abbasid Caliphs, he endeavored to compose policy guidelines of public finance for both believers and officials. He tries to construct a welfare society that aims at not only promoting distributive justice and allocative efficiency but also maintaining combination of right to property, security, autonomy, and liberty. His views on land and taxation policy (kharaj) are enlightening.
What is the Model of Sharia Marketing in Islamic Microfinance Institutions? Shulthoni, Muhammad; Hermawan Adinugraha, Hendri; Rumiyati, Eva; Imani, Fathrezza; Achmad, Dliyaudin
Journal of Digital Marketing and Halal Industry Vol. 5 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2023.5.1.15351

Abstract

The rapid growth of BMT in Indonesia has not been matched by good marketing practices in the field. The main problems of BMT are weak funding and tight competition among BMTs. This study aims to describe an analysis of the concept, implementation, and strategy of sharia marketing in BTM Jawa Tengah. This research uses a qualitative descriptive approach using a case study type of research. The object of this research is BTM Jawa Tengah. The primary data for this study is information from interviews, with employees at BTM Jawa Tengah, namely the chairman, marketing department, and cashier. The secondary data of this research are in the form of official documents, books, journals, research results, and other data that are closely related to the subject of this research. Data collection procedures carried out are by way of observation, interviews, and documentation. Data analysis in this qualitative research uses descriptive analysis. The results of this study conclude that in general the concept of Sharia marketing in BTM Jawa Tengah is Sharia-driven or is driven by Sharia as a source of law that is oriented towards meeting the needs and desires of BTM Jawa Tengah consumers and creating value for them as long as it does not conflict with the Qur’an. and Hadith. The implementation of Sharia marketing at BTM Jawa Tengah uses the characteristics of Sharia marketing that uphold fairness, honesty, and transparency regarding margin setting and profit sharing and uses the nine ethical principles of Islamic marketing, which shows that the marketing strategy at BTM Jawa Tengah is appropriate and meets the sharia marketing perspective. The Sharia marketing strategy carried out by BTM Jawa Tengah is by determining product and service market segmentation. BTM Jawa Tengah carries out marketing activities according to the target market. This is done by looking at the needs of prospective customers. The final strategy is to apply to the position and apply traditional, conventional, and Sharia marketing in combination and simultaneously. The theoretical implications of this research can strengthen existing Sharia marketing theories. Practically, the findings of this study serve as a reference for BMT managers who wish to apply the Sharia marketing model.
Pemberdayaan Masyarakat Melalui Sosialisasi dan Pelatihan Penggunaan Pembayaran Digital (E-Wallet) di Desa Paesan Kebumen Kedungwuni Kuraniyah, Atikotul; Nabila, Gusthyta Putri; Asna, Naila Tamamil; Oktaviana, Tri Cahya; Adinugraha, Hendri Hermawan; Shulthoni, Muhammad
Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Vol. 3 No. 2 (2023): Desember
Publisher : Indonesia Emerging Literacy Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53621/jippmas.v3i2.259

Abstract

Pelaksanaan pemberdayaan ini bertujuan untuk menambah wawasan bagi masyarakat khususnya ibu rumah tangga mengenai sistem pembayaran menggunakan e-wallet yang berhubungan dengan kebutuhan sehari-hari. Teknik pelaksanaannya dimulai dari observasi, menentukan perencanaan program , menyiapkan alat-alat yang dibutuhkan, dan evaluasi kegiatan. Metode yang digunakan dalam pemberdayaan ini adalah pendekatan kualitatif dengan melakukan sosialisasi dan pelatihan secara langsung mengenai program pembayaran e-wallet dan sesi tanya jawab. Dapat disimpulkan dari hasil pelaksanaan pemberdayaan ini bahwa mayoritas ibu rumah tangga di Paesan Kebumen belum menerapkan sistem pembayaran melalui e-wallet yang mana diantaranya pada aplikasi Dana, Gopay, dan Shopeepay. Adanya pelaksanaan pemberdayaan mengenai sistem pembayaran e-wallet kepada para masyarakat khususnya ibu rumah tangga diharapkan dapat memahami dan mengaplikasikan dalam kehidupan sehari-hari.
Transformation of Religious Tourism Destinations from Pilgrimage to Mosques: A Case Study of the Sheikh Zayed Mosque in Solo, Indonesia Adinugraha , Hendri Hermawan; Shulthoni, Muhammad
Millah: Journal of Religious Studies Vol. 23, No. 1, February 2024
Publisher : Program Studi Ilmu Agama Islam Program Magister, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/millah.vol23.iss1.art1

Abstract

Visiting religious tourism destinations to mosques is currently becoming a trend among Indonesians. Social changes in society in choosing religious tourism destinations are relevant topics for research. This study intends to explain the phenomenon of the transformation of religious tourism visit destinations from pilgrimages to the Sheikh Zayed Mosque in Solo. This study used a qualitative research method that uses data collection techniques through observation, interviews, and documentation. The data sources in this study are the community around the Sheikh Zayed Mosque, visitors, and managers of the Sheikh Zayed Mosque. The data were analyzed using data reduction techniques, data presentation, and conclusions. The empirical findings of this study have shown that there has been a shift in the goals of religious tourism destinations from those that used to be pilgrimages to tombs and have now shifted to visits to major mosques, one of which is the Sheikh Zayed Mosque. Based on the results and findings of this study, it can be concluded that transformation is closely related to the changes from one form to another. The findings of this study explain the process of transforming a religious tourism destination, which is usually a pilgrimage to a visit to the Sheikh Zayed Mosque. The existence of the Sheikh Zayed Mosque has been proven to have a better financial impact on the surrounding community.
ISLAMIC ECONOMIC REVIEW OF CONSUMPTION: A SYSTEMATIC LITERATURE REVIEW APPROACH Sadali, Ayatullah; Hermawan Adinugraha, Hendri; Shulthoni, Muhammad
JIM : Journal Of International Management Vol 3 No 01 (2024): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v3i01.1029

Abstract

This research analyzes consumption studies from an Islamic economic perspective and a literature review perspective. The research method uses a qualitative type with a systematic literature review approach. The research results obtained from this literature review found that consumption is human nature to maintain life and is a very vital part of economic activity for human life. Islamic consumption theory limits consumption based on the concept of wealth and various types of consumption by Sharia principles for sustainability and the welfare of the ummah. Rapid economic growth and technological developments are causing changes in people’s consumption patterns. The main difference in consumption patterns in Islamic and conventional economics lies in the intention and approach to meeting life’s needs. Intentions and consumption methods to meet needs are critical in the Islamic economic system. Islamic economics does not place materialism as a guide to human life. Islam does not recognize the principle of materialism as conventional economics places consumption in the perspective of mere worldly satisfaction.
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 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 Khirzul Haq, Fardana 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 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 Shofiahtu Adita Sibyani, Hidayatul Sigit Pramono Siti Komariyah Suci, Atsheila Syakirunni'am, Luqman Syifa Izzati Anzania Putri Yunita Wulandari