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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 Riset Akuntansi Aksioma Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Digital Marketing and Halal Industry AL-ARBAH: Journal of Islamic Finance and Banking 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 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
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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Tariq Ramadan’s View on Western Muslims Identity: Between Nation and God’s Revelation Fardana Khirzul Haq; Muhammad Shulthoni; Fahrudin Mukhlis
Progresiva : Jurnal Pemikiran dan Pendidikan Islam Vol. 11 No. 01 (2022): January-June
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/progresiva.v11i01.20496

Abstract

The Western civilization is often considered to be more advanced than any other civilizations. Many people who think that western civilization is always in contradiction with Islamic values. Such this thing, it is written by Samuel P. Huntington that the West would have clash against Islam. The tragedy of 11 September 2001 was a historic event that made the world condemned this action. Some Muslim terrorists launched an attack on the West. Since then, the Western Countries are always alert to everything related to Islam. They think Islam is a threat to the survival of democracy and secularism. Tariq Ramadan Suggested that western Muslims must understand their identity as Western Muslims in order to be accepted in the West and tackle all negative views of Western people which are against them. They can have multiple identities depending on the situation they faced. There are four principles in their identity they are Faith, the understanding of the text and context, education (teaching) and participation. By participating without losing the first of those four principles, means Muslims able and should participate in realizing the integration of Western culture, with carrying on Islamic Values in order to be a significant contribution which equals Islamization.
Sharia Financial Literacy, Religiosity, and MSME Loan Decisions at BSI in Genteng District Dita Nazillatul Hidayah; Rachmania Nurul Fitri Amijaya; Moch. Shulthoni
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2026.8.1.30694

Abstract

Purpose - The purpose of this study is to examine the effect of Islamic financial literacy and religiosity on MSMEs’ decisions to apply for People’s Business Credit (KUR) financing in Banyuwangi Regency. Method - To achieve this purpose, the study uses a quantitative approach with a logistic regression analysis model to test the hypotheses. The number of respondents in this study was 100 MSME owners who had been running their businesses for at least 6 months and were located in Genteng District, Banyuwangi Regency. This study aims to determine the influence of Islamic financial literacy and religiosity on the decision to apply for a loan at Bank Syariah Indonesia's KUR program. Result - The findings of this research show that Islamic financial literacy has a positive effect on the decision to apply for KUR, and religiosity also has a significant positive effect on KUR application decisions among MSMEs in the area studied. Implication - The findings imply that improving Islamic financial literacy and strengthening sharia-based values can increase MSMEs’ willingness to access KUR financing. Therefore, Islamic banks and policymakers should prioritize financial education and value-based outreach to enhance MSME access to sustainable capital and support local economic development. Originality - This study is original in that it simultaneously examines Islamic financial literacy and religiosity as determinants of MSMEs’ decisions to apply for sharia-based KUR financing, using a logistic regression approach in a regional MSME context. Furthermore, there is a specific research gap, namely the limited empirical evidence that comprehensively analyzes how Islamic financial literacy and religiosity influence MSMEs' actual decisions to apply for Sharia-based KUR financing at the district level, particularly using a binary outcome-based dependent variable design (apply or not apply). Most previous studies have focused more on interests, perceptions, or preferences, rather than on quantitatively observed real-world decisions. Keywords: Islamic financial literacy, religiosity, Sharia KUR, MSME financing,, logistic regression, Bank Syariah Indonesia, Banyuwangi
REKONSTRUKSI LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH Yusfitta Amanda; Moch. Shulthoni; Ahmad Ahsin Kusuma Mawardi
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.451

Abstract

CV Bambang Irawan Group is a business that has been operating for seven years in the internet services sector. Despite efforts to implement good accounting practices, this company's financial reports are still not in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The main problems faced include a lack of systematization in recording transactions, minimal understanding of accounting standards, and limited skilled human resources. As a result, the resulting financial reports are inaccurate and difficult to understand, negatively impacting management decision making and stakeholder trust. This research aims to analyze and reconstruct the financial statements of CV Bambang Irawan Group so that they comply with SAK EMKM. With appropriate adjustments, it is hoped that financial reports can provide more reliable information, increase transparency, and make it easier to calculate tax liabilities. In addition, it is hoped that this research will become a reference for other MSMEs that face similar challenges in managing financial reports, as well as contribute to the development of better accounting practices among MSMEs, support local economic growth, and increase competitiveness in the market.
Co-Authors . Misbakhudin . Nalim Achmad Tubagus Surur Achmad, Dliyaudin Adinugraha , Hendri Hermawan Ahmad Ahsin Kusuma Mawardi 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 Dian Indah Sukma Rini Dita Nazillatul Hidayah 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 Karismatun Khasanah Kuraniyah, Atikotul lailatullatifa Lutfi, Muhammad Imam M. Khoirul Hasbi Asiddiqi Muh. Izzat Firdausi Muhammad Irwan Ariffin Muhammad Irwan Ariffin Muhammad Khoirul Fikri Mukarromah, Fitri Mulyono Jamal Nabila, Anissa Putri Nabila, Gusthyta Putri 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 Rachmania Nurul Fitri Amijaya Raden Alamsyah Sutantio Rasa Putra, Augasta Eka Riduwan Riduwan Ririn Irmadariyani 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 Yusfitta Amanda