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All Journal Jurnal Keuangan dan Perbankan An-Nisbah: Jurnal Ekonomi Syariah Jurnal Mirai Management JURNAL PENDIDIKAN TAMBUSAI JAE (Jurnal Akuntansi dan Ekonomi) El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal At-Tamwil: Kajian Ekonomi Syariah Jurnal Sosial dan Teknologi Balance: Journal of Islamic Accounting Al-Buhuts (e-journal) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Istithmar: Jurnal Studi Ekonomi Syariah Imara: Jurnal Riset Ekonomi Islam Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Ar Rehla: Journal of Islamic Tourism, Halal Food, Islamic Traveling, and Creative Economy An-Nisbah: Jurnal Ekonomi Syariah Sharef: Journal of Sharia Economics and Finance Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Balance: Journal of Islamic Accounting JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal At-Tamwil: Kajian Ekonomi Syariah KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Lantip Susilowati
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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MENSYARIAHKAN AKUNTANSI KONVENSIONAL Susilowati, Lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.202-219

Abstract

Abstract:  Structure of accounting theory describes the composition, the overall hierarchy of fnancial accounting concepts. Structure of accounting theory is infuenced by the economMic system, social ideology embraced by the community. The structure of the conventional accounting theory was born of American society by the capitalist economic system with a range of properties and social systems such as democracy, liberalism, secularism competition, scientifc and other characteristics that are different from the concept of Islamic theory that laid the foundation of Islam on the basis of moral and material aspects of life and build economic strength in ethical values    and moral and spiritual dimensions. Conventional accounting theory concepts that exist today can be used as a basis for adopting the syari’a accounting. The role of Muslim intellectuals in the Islamization of conventional accounting is pretty cut that does not comply with Islamic Shari’a and the need to add additional emphasis to the purpose of sharia (maqasid as-sharia). The Holy Qur’an says that truth is only from Allah (al haqqu min robbikum). If conventional accounting born of natural law and syari’a accounting inspired by the Qur’an, they are able to co-exist in the birth of the concept of human welfare and the whole of nature.  Accounting trends emerging lately proving similarity with conventional accounting direction that syari’a accounting methods made     possible the adoption and modifcation. Accounting with syari’a values    will be able to make a signifcant contribution to the advancement of the accounting world. Islam as rahmatan li al-alamiin should also be providing accounting concepts that are benefcial for the entire universe.Keyword: accounting, conventional, syariah
Pengaruh Jiwa Kewirausahaan Dan Pengetahuan Akuntansi Terhadap Penggunaan Pencatatan Akuntansi Pada Mahasiswa Pemilik Usaha Di Fakultas Ekonomi Dan Bisnis Islam UIN Sayyid Ali Rahmatullah Tulungagung Nisa', Elvitania Sholihatun; Susilowati, Lantip
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19391

Abstract

Penelitian ini dilatar belakangi oleh fenomena pentingnya pencatatan akuntansi dalam pengelolaan keuangan bagi mahasiswa yang memiliki usaha, terutama di era persaingan bisnis yang semakin ketat. Latar belakang ini didasarkan pada data Badan Pusat Statistik (BPS) tahun 2024 yang menunjukkan perlunya pemberdayaan usaha kecil untuk mencapai pertumbuhan ekonomi yang berkelanjutan. Penelitian ini bertujuan untuk 1) mengidentifikasi pengaruh signifikan antara jiwa kewirausahaan dan pengetahuan akuntansi dalam mempengaruhi penggunaan pencatatan akuntansi pada mahasiswa pemilik usaha 2) untuk menganalisis pengaruh jiwa kewirausahaan terhadap penggunaan pencatatan akuntansi pada mahasiswa pemilik usaha 3) menganalisis pengaruh pengetahuan akuntansi terhadap pencatatan akuntansi pada mahasiswa pemilik usaha. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Pengambilan sempel menggunakan teknik purposive sampling. Sampel penelitian ini terdiri dari 375 responden, data diperoleh melalui penyebaran kuesioner kepada mahasiswa pemilik usaha di Fakultas Ekonomi dan Bisnis Islam UIN Sayyid Ali Rahmatullah Tulungagung. Teknik analisis yang digunakan dalam penelitian ini adalah uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa 1) Jiwa kewirausahaan dan pengetahuan akuntansi secara simultan berpengaruh signifikan terhadap penggunaan pencatatan akuntansi pada mahasiswa pemilik usaha. 2) Jiwa kewirausahaan secara persial berpengaruh positif dan signifikan terhadap penggunaan pencatatan akuntansi pada mahasiswa pemilik usaha. 3) Pengetahuan akuntansi secara persial berpengaruh positif dan signifikan terhadap penggunaan pencatatan akuntansi pada mahasiswa pemilik usaha.
CHALLENGES IN APPLICATION BASED ACCOUNTING AND FINANCIAL MANAGEMENT PRACTICES FOR MICRO SMALL AND MEDIUM ENTERPRISES BINTI SUWADJI, LANTIP SUSILOWATI; Fahriani, Firda Zulfa
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.7975

Abstract

Abstract: Many micro, small and medium enterprises (UMKM) have not recorded their business finances so they cannot monitor their business development. For this reason, the purpose of this study is to carry out mentoring activities for micro, small and medium enterprises entrepeneurs in the practice of recording their business finances by using digital applications so that it is simpler and easier to present their financial reports according to SAK EMKM standards. Research that uses a qualitative approach with this type of descriptive research chooses the digital applications chosen to be used are SI APIK and Teman Bisnis because these two applications are easy to access with Android and are quite simple in their practical stages to be practiced with the UMKM community of the Cemoro Barong association, located in Tapan Village, Kedungwaru District, Tulungagung Regency, East Java Province which consists of 18 UMKM with various types of service, trading and manufacturing businesses. As a result, entrepreneurs in the community are enthusiastic about implementing this accounting application. The entrepreneurs can use this application to assist them in controlling merchandise stocks to compiling financial reports according to SAK EMKM standards. This application is suitable for use in recording business finances both services, trade and manufacturing.
Impact of Assets and Sales on The Capital Development of Islamic Boarding School Cooperatives Susilowati, Lantip; Febrianto, M. Nanang; Lestari, Lisa Yuni; Malik, Muhammad Khoirul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2025.15.2.216-231

Abstract

This study examines the influence of assets and sales on the capital structure of the Husnul Khotimah Islamic boarding school cooperative using panel data from four business units between 2020 and 2023 (164 observations). Chow and Hausman tests confirm the Fixed Effect Model as the best specification. The findings show that assets of the HK Putra, HK Putri, and Economic Division units significantly affect capital, whereas the Pancalang unit’s assets do not. Regarding sales, only the HK Putra and Pancalang units exhibit significant effects on capital. Simultaneously, all independent variables significantly influence capital, supported by an Adjusted R² of 0,842, indicating that asset structure and sales performance are key determinants of capital strengthening in pesantren cooperatives. The study contributes to the global literature by offering empirical insights into how Islamic, community-based microeconomic institutions manage capital formation under limited external financing. This adds a new dimension to discussions on Islamic cooperative finance and the resilience of faith-based economic entities. Future research directions include: developing alternative Sharia-compliant capital models for pesantren cooperatives; conducting comparative studies with conventional cooperatives; incorporating profitability, efficiency, and risk-management variables; and examining the role of digital sales transformation in enhancing cooperative capital.
Digitalisasi Pemasaran Syariah Program Pekarangan Pangan Bergizi di Desa Winong Kecamatan Kedungwaru Kabupaten Tulungagung Lantip Susilowati; Sri Eka Astutiningsih; Binti Nur Asiyah; Nita Agustina Nurlaila Eka Erfiana; Lisa Yuni Lestari; M. Nanang Febrianto; Vina Marotus Salsabila; Mey Susanti
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 4 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i4.8831

Abstract

Limited access to marketing local products is one of the main challenges in efforts to increase halal food security. Sharia digital marketing technology can be used as a marketing platform to obtain market accessibility and strengthen the branding of a product. This study aims to analyze the strengthening of digitalization of sharia marketing in supporting the Nutritious Food Yard (P2B) program in Winong Village. The method used in this study is Asset Based Community Development (ABCD) which emphasizes the use of local potential as the basis for program development. The results of the service show that Winong Village has potential assets in the form of P2B physical assets and organic agricultural products, social assets of the Women Farmers Group (KWT), and digital assets that are starting to develop. The implementation of the sharia digital marketing training program has succeeded in creating greenheavenumkm.com website as a digital marketing forum for MSMEs. The evaluation of training based on the results of the pre-test and post-test showed a significant increase in public understanding of sharia-based digital marketing strategies. This program has a positive impact, expands the reach of local product marketing, and is an effective strategy in strengthening the digitalization of sharia marketing in the P2B Program in Winong Village.
THE INFLUENCE OF HALAL LABEL, KOREAN WAVE, AND HALAL AWARENESS ON THE PURCHASE INTEREST IN KOREAN FOOD AMONG GENERATION Z Susilowati, Lantip; Novitasari, Emi Salsa
Ar Rehla: Journal of Islamic Tourism Halal Food Islamic Traveling and Creative Economy Vol. 5 No. 2 (2025)
Publisher : Faculty of Islamic Economic and Business - Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/ar-rehla.v5i2.11557

Abstract

Abstract: Global phenomena are driving changes in Generation Z's consumption patterns, including an increased interest in Korean food influenced by the Korean wave. This is evident from the proliferation of Korean food outlets in various cities. However, in the context of Muslim communities, halal labels and halal awareness are important factors in purchasing decisions. The purpose of this study is to analyze the influence of halal labels, the Korean wave, and halal awareness, both simultaneously and partially, on the purchasing interest of Korean food among Generation Z. This study uses a quantitative method with an associative research type. The population in this study is Generation Z who have consumed Korean food with a sample of 385 respondents. The sampling method is nonprobability sampling with a purposive sampling technique and data collection using a questionnaire. Data analysis in this study uses multiple linear regression analysis with SPSS version 27. The results show that halal labels, the Korean wave, and halal awareness, both simultaneously and partially, have a positive and significant effect on the purchasing interest of Korean food among Generation Z. Keywords: Purchase Interest; Halal Label; Korean wave; Halal awareness. Abstrak: Fenomena global mendorong perubahan pola konsumsi Generasi Z, termasuk meningkatnya minat terhadap Korean food yang dipengaruhi oleh Korean wave. Tampak dari menjamurnya gerai Korean food di berbagai kota. Namun, dalam konteks masyarakat muslim, label halal dan halal awareness menjadi faktor penting dalam keputusan pembelian. Tujuan Penelitian ini adalah untuk menganalisis pengaruh label halal, Korean wave, dan halal awareness baik secara simultan maupun secara partial terhadap minat beli Korean food pada generasi Z. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini yaitu generasi Z yang pernah mengkonsumsi makanan korea dengan jumlah sampel sebanyak 385 responden. Metode dalam pengambilan sampel adalah nonprobability sampling dengan teknik purposive sampling dengan teknik pengumpulan data menggunakan kuesioner. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan alat bantu SPSS versi 27. Hasil penelitian menunjukkan bahwa label halal, Korean wave, dan halal awareness baik secara simultan maupun partial berpengaruh positif dan signifikan terhadap minat beli Korean food pada generasi Z. Kata Kunci: Label halal; Korean wave; Halal Awareness; Minat Beli.
Co-Authors Ahmada, Muhamad Agus Alfiyan Nur Alisyah, Widya Nur Alvina Dwi Nur Dyanti Amelisa, Elsanda Bagas Noval Pradipta Binti Nur Asiyah Binzar Wimpi Nugraha Desi Nuryatul Safitri Dzikrulloh, Moh Irbash Erina Wiji Lestari Faizah, Siti Nur Fanzahfi, Muhammad Royhan Roudhofillah Fatimatul Khofifa Febrianto, M. Nanang Firda Zulfa Fahriani Firdausita, Salma Salsabila Husna, Sabrina Vellanie Asniatul Husnul Haq Indah Septiani Ja’farudin, Ahmad Khasanah, Putri Choirul Kurniawan, Diky Ade Lestari, Lisa Yuni Leyli Reskatya Lisa Yuni Lestari M. Nanang Febrianto MARLILA NUR'AINI Mey Susanti Moh Irbash Dzikrulloh Moh. Taufiqur Rahman Muhammad Khoirul Malik Nisa', Elvitania Sholihatun Nita Agustina Nurlaila Eka Erfiana Nita Sistiani Novitasari, Emi Salsa Nur Aziz Muslim Palupi, Amalia Rani Yusiana Lamudi Reskatya, Leyli Roziq, Zulfi Fattakhur Sofia Noor Kholida Sri Eka Astutiningsih Trisnawati, Lina Vina Marotus Salsabila Wahyuni, Lia Wulan Zaini Nur Aini