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All Journal JAM : Jurnal Aplikasi Manajemen Dirasah : Jurnal Studi Ilmu dan Manajemen Pendidikan Islam JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal Manajemen dan Inovasi (MANOVA) Management of Zakat and Waqf Journal (MAZAWA)) Jurnal Ekonomika dan Bisnis Islam Journal of Digital Economic Studies Al-Iqtishad
Rianto Anugerah Wicaksono
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Revisiting the Concept of al-Māl in the Digital Age: Theoretical and Practical Implications of CBDC Implementation in Islamic Economics Adjeng Nurussalam; Rianto Anugerah Wicaksono
Journal of Digital Economic Studies Vol. 1 No. 1 (2026): June
Publisher : Zamzami Scholar Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64685/JDES.2026.1.1.20-41

Abstract

Digital transformation in the global financial system presents an ontological tension between algorithmic technological innovation and the rigid principles of Islamic law. This article investigates the position of Central Bank Digital Currency (CBDC) or Digital Rupiah from a sharia economics perspective, highlighting the compatibility of its technical design with the doctrines of fiqh muamalah and maqās}id al-sharī‘ah. Using a qualitative approach based on literature studies and content analysis of Bank Indonesia policy documents and DSN-MUI fatwas, this study finds that the Digital Rupiah meets the criteria of legitimate property (al-māl) because it has legal intrinsic value and is guaranteed by state authority. Further analysis reveals that the Distributed Ledger Technology (DLT) architecture of the Digital Rupiah is capable of mitigating the risks of riba, gharar, and maysir through systemic transparency, while enhancing asset protection (hifz} al-māl) and promoting financial inclusion. This study recommends the formulation of a hybrid policy that integrates central bank technology standards with sharia compliance parameters to ensure ethical monetary sovereignty. In conclusion, the Digital Rupiah represents a harmonious synthesis of modernity and tradition, offering a new model of monetary architecture that is fair, efficient, and based on divine values. 
PENGARUH PROMOSI TERHADAP IMPULSE BUYING MELALUI POSITIVE EMOTION SEBAGAI VARIABEL MEDIASI DENGAN ETIKA KONSUMSI ISLAM SEBAGAI VARIABEL MODERASI PADA KONSUMEN MUSLIM SHOPEE Aisyah Nawaratallah; Rianto Anugerah Wicaksono
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 6 No. 01 (2024): Juli-Desember 2024
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v6i02.824

Abstract

This study examines the effect of promotion on impulsive buying with positive emotion as a mediating variable and Islamic consumption ethics as a moderating variable, focusing on Muslim consumers in Shopee. Promotion, as an important element in marketing strategy, is expected to trigger impulsive buying through the positive emotion effect it creates. This study also explores how Islamic consumption ethics, which include principles such as fairness and sharia compliance, moderate the relationship between promotion and impulsive buying. Data were collected through an online survey involving Muslim consumers in Shopee, and analyzed using path analysis techniques to test the proposed hypotheses. The test results state that the promotion variable has a significant effect on positive emotion. The positive emotion variable has a significant effect on impulse buying. The promotion variable has a significant effect on impulse buying. The positive emotion variable on impulsive buying is not moderated by Islamic consumption ethics. In addition, Islamic consumption ethics is shown to moderate the effect of promotion on impulsive buying, with varying degrees ofmoderation depending on the extent to which consumers follow sharia principles in their shopping decisions. These findings provide important insights for marketing practitioners in designing promotional strategies that are effective and in line with Muslim consumer values, as well as contributing to the literature on consumer behavior in the context of Islamic marketing.
Penerapan Pencatatan Keuangan Digital Dalam Kinerja UMKM Di Pasar Gedangan Sherly Aulia Yunianti; Mochammad Ilyas Junjunan; Rianto Anugerah Wicaksono
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2966

Abstract

Digital transformation in financial management has become an essential factor in improving the competitiveness of Micro, Small, and Medium Enterprises (MSMEs), particularly within traditional market sectors. This study aims to analyze the effect of implementing digital financial record-keeping on the performance of MSMEs in Gedangan Market, Sidoarjo. The research employed a qualitative approach using a descriptive case study design. Data were collected through in-depth interviews, observations, and documentation involving ten MSME owners who had utilized digital financial recording applications for at least six months. Data analysis was conducted using thematic analysis to identify major patterns and themes related to changes in business financial management. The findings indicate that the implementation of digital financial record-keeping improves transaction management efficiency, financial information accuracy, cash flow control, and supports faster and more accurate business decision-making. In addition, digital systems enhance business transparency and accountability, which contribute to improved MSME performance. However, technology implementation still faces several challenges, including limited digital literacy, inadequate access to devices, and resistance to change. This study contributes to the growing literature on MSME digital transformation in traditional market contexts and highlights the importance of continuous training and assistance programs to support the adoption of digital financial technology.
Co-Authors Adjeng Nurussalam Agustianto, Mochammad Andre Ainun Nadliroh Aisyah Nawaratallah Alvina Mutia Hendarti Ana Toni Roby Candra Yudha Atok Syihabuddin Bakhrul Huda, Bakhrul Gangsar Ramadanti, Firda Maksum, Maksum Mochammad Ilyas Junjunan Muchammad Saifuddin Mutia Hendarti, Alvina Nadliroh, Ainun Nawaratallah, Aisyah Nurul Fatma Hasan Nurul Huda Nurul Huda Salleh, Ahmad Dahlan Sherly Aulia Yunianti Sri Wigati