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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar ILTIZAM Journal of Sharia Economic Research Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Bertuah : Jurnal Syariah dan Ekonomi Islam Journal of Economics and Business UBS Indonesian Journal of Islamic Economics and Business EKSYA: Jurnal Ekonomi Syariah Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Journal of Student Research Jurnal Publikasi Ilmu Manajemen Jurnal Manajemen dan Ekonomi Kreatif J-ISACC : Journal of Islamic Accounting Competency Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Kajian Dan Penalaran Ilmu Manajemen Pusat Publikasi Ilmu Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal of Islamic Economics and Finance Santri : Jurnal Ekonomi dan Keuangan Islam Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Inovasi Ekonomi Syariah dan Akuntansi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Margin : Journal of Islamic Banking International Journal of Business and Quality Research Al-Mizan : Jurnal Ekonomi Syariah E-Jurnal Manajemen Jurnal Publikasi Manajemen Informatika
Ahmad Syahrizal
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Penerapan PSAK No. 409 mengenai Penyajian Laporan Keuangan Dana pada LAZ Insan Madani Jambi Fadilatul Rohmah; Ahmad Syahrizal; Muthmainnah Muthmainnah
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.9012

Abstract

The management of zakat, infak, and sedekah requires an accountable and transparent accounting system so that entrusted public funds can be professionally reported, while studies that specifically analyze the implementation of PSAK No. 409 as the latest standard in lembaga amil zakat remain relatively limited. This study aims to analyze the implementation of zakat accounting based on PSAK No. 409 at LAZ Insan Madani Jambi and to identify the constraints encountered in its implementation process. The research employed a qualitative approach with a case study design, involving key informants from management and finance staff selected through purposive sampling. Data were collected through interviews, observations, and documentation, then analyzed using qualitative descriptive techniques. The findings show that LAZ Insan Madani Jambi has applied the principles of PSAK No. 409 reasonably well in the recognition and measurement of zakat, infak, and sedekah funds, whereby receipts are recognized when cash or non-cash assets are received and distributions are recorded as deductions from funds. However, the implementation of the standard is not yet optimal in terms of financial statement presentation, as the Statement of Cash Flows and Notes to the Financial Statements have not been prepared in accordance with PSAK No. 409 requirements. The study also identifies internal constraints in the form of limited human resource competence in fully understanding the standard, and external constraints in the form of low muzakki literacy regarding the function of financial statements as instruments of accountability. These findings provide practical contributions to strengthening the implementation of PSAK No. 409 in lembaga amil zakat and underscore the importance of enhancing human resource capacity and public education to support transparency and the sustainability of zakat management.
Pengaruh Kepercayaan dan Kualitas Pelayanan terhadap Keputusan Nasabah dalam Menggunakan Produk Pembiayaan di Koperasi BMT Al-Ishlah Kota Jambi Ana Sukma Aprilla; Ahmad Syahrizal; Saijun Saijun
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 3 (2026): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i3.702

Abstract

Trust and service quality are important factors that can influence customer decisions in using financing products at Islamic financial institutions. The BMT Al-Ishlah Cooperative in Jambi City, as one of the Islamic microfinance institutions, is required to be able to increase trust and provide quality services to attract customer interest. This study aims to determine the effect of trust and service quality on customer decisions in using financing products using a quantitative associative approach method and a sample of 76 respondents. The instruments used were observation and a questionnaire with a Likert scale. Data analysis techniques used in this study include descriptive analysis, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-tests), simultaneous tests (F-tests), and coefficients of determination (R²). The results show that partially trust has a positive but insignificant effect on customer decisions, while service quality has a positive and significant effect. Simultaneously, trust and service quality have a significant influence on customer decisions with a coefficient of determination (R²) value of 0.662 or 66.2%, which means that the variables of trust and service quality are able to explain customer decisions by 66.2%, while the remaining 33.8% is influenced by other variables outside this study.
STRATEGI MARKETING MIX DALAM UPAYA MENINGKATKAN JUMLAH NASABAH PEMBIAYAAN IJARAH DI BMT AL ISHLAH KOTA JAMBI Sholikhah Ratna Dewi; Habriyanto; Ahmad Syahrizal
Jurnal Publikasi Manajemen Informatika Vol. 2 No. 3 (2023): SEPTEMBER: JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v2i3.1257

Abstract

Penelitian ini bertujuan untuk mendeskripsikan strategi marketing mix dalam upaya meningkatkan jumlah nsabah pembiayaan ijarah di BMT Al-Ishlah Kota Jambi. Dalam hal ini penulis membatasi masalah yang dibahas yaitu hanya pemaparan tentang bagaimana strategi marketing mix, faktor penghambat dan upaya yang dilakukakan BMT Al-Ishlah Kota Jambi dalam meningkatkan jumlah nasabah pembiayaan ijarah. Oleh karena itu, secara tidak langsung penelitian ini dapat memberikan manfaat seperti, menambah pengetahuan dan pengalaman, sebagai bahan untuk melakukan penelitian khususnya yang memiliki relevansi dengan penelitian ini. Jenis penelitian ini adalah deskriptif analisis dengan metode kualitatif. Jenis dan sumber catat penelitian ini berupa data primer (bersumber dari hasil penelitian dilapangan) dan data sekunder (data yang tidak langsung memberikan data kepada peneliti seperti dokumen resmi website dll). Teknik pengumpulan data dilakukan dengan tiga cara, yaitu wawancara, observasi, dan dokumentasi. Analisis yang dilakukan dengan menggunakan (1) Reduksi Data, (2) Penyajian Data, (3) Conclusing Drawing/Verification. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan hal berikut. BMT Al-Ishlah menarik nasabah agar pembiayaan ijarah meningkat dengan Strategi marketing mix menggunakan 7P diantaranya yaitu: product, price, place, promotion, people, process, physical evidence, ketuju marketing mix ini sudah diterapkan akan tetapi belum berjalan maksimal dalam penerapannya. Faktor penghambat dihadapi BMT Al-Ishlah yakni dari segi sumber daya manusia, peran DPS (Dewan Pengawas Syariah) yang masih lemah, serta dana untuk mempromosikan produk-produk BMT, sarana dan prasarana seperti teknologi yang masih terbatas. Adapun cara mengatasinya dengan meningkatkan jumlah nasabah dan meningkatkan sumber daya manusia dengan menerapkan 5C yaitu: character, capacity, capital,collateral, conditional of economic.
Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Sektor Properti Dan Real Estate Suhar; Ahmad Syahrizal; Novi Ayu Lestari
Jurnal Publikasi Manajemen Informatika Vol. 2 No. 3 (2023): SEPTEMBER: JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v2i3.2076

Abstract

This study aims to examine the effect of the financial performance of the liquidity ratio, Debt to assets ratio, Return on investment on stock prices in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The independent variable used is financial performance and the dependent variable used is stock price. The data used in this research is secondary data. The population and sample are 8 samples multiplied by 6 years, so there are 48 samples. The sample was selected using purposive sampling method. The analytical method used in this study is multiple linear which is processed using SPSS IBM 22 and Microsoft Excel 2010. The results of this study indicate that the independent variables of financial performance from liquidity ratios, Debt to assets ratio, Return on investment have a significant effect on stock prices .
PERSEPSI NASABAH TERHADAP KUALITAS LAYANAN DAN KEAMANAN DIGITAL (CYBERCRIME) DALAM MEMBANGUN LOYALITAS PENGGUNA M-BANKING DI BSI KOTA JAMBI Tiara Dwinda Hafhiz; Ahmad Syahrizal; Syahril Ahmad
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.64868

Abstract

Digital transformation in the Islamic banking industry has driven Bank Syariah Indonesia (BSI) to migrate its mobile banking service from BSI Mobile to the new BYOND by BSI platform. While the migration is intended to improve service quality and transaction security, the process has still been accompanied by technical issues (login failures, delayed OTP delivery, system errors) and customer concerns about cybercrime threats such as phishing, data theft, and ransomware, as illustrated by the 2023 LockBit 3.0 ransomware incident. This study aims to analyze customer perceptions of digital service quality and cyber security in BSI's mobile banking services, and to identify BSI's efforts to maintain trust and build user loyalty. The research applies a descriptive qualitative approach conducted at BSI's Jambi Pattimura Branch Office. Primary data were collected through in-depth interviews with purposively selected customers and bank staff, supported by non-participatory observation and documentation study. Data validity was ensured through source, technique, and time triangulation as well as member checking, while data analysis followed the interactive model of Miles and Huberman (data reduction, data display, and conclusion drawing). The theoretical framework draws on perception theory, the SERVQUAL model of service quality, the concept of cybercrime in digital banking, customer loyalty theory, and the principles of Islamic mobile banking. Preliminary findings indicate that customer perceptions of BSI's service quality and digital security are generally positive, although digital security literacy among customers remains uneven, indicating a continued need for education. This study contributes theoretically by integrating service quality and cyber security within the context of Islamic banking customer loyalty, and practically by informing BSI's efforts to strengthen its digital security systems and service quality.
Co-Authors A. Tarmizi Abdul Malik Achyat Budianto Addiarrahman Agustina Mutia Ahmad Syapari Ahmad Syukron Prasaja Aisyah Ana Sukma Aprilla Anggraini Namira Agustin Anisah Anita, Efni Anjas Irawan Arsa Arsa Arsyi Anistia Safari As'ad Isma Ayu Uswatun Hasanah Azzah Padilah Bahrotul Dwi Safitri Chasna, Arfial Darmawan, Rayendra Arjun Deby Vebriyani Desi Melawati Efni Anita Eja Armas Hardi Eja Armaz Hardi Fadilatul Rohmah Famelia Sari Fauzan Ramli Fermana, Rachmad Firman Syah Noor H. Sissah Habriyanto Hikmah Puspita Sari Jumarnawati Jumarnawati Kasma Khoirun Nisa Kurniawati Syawalinda Lia Anjeli M Iqbal Mail Hilian Batin Maulana Yusuf Maulana Yusuf Miftah Miftah Miftah, AA Muammar Muammar, Muammar Muhammad Hisyam Muhammad Rifkhi Mustazila Mustazila Muthmainnah Muthmainnah Neneng Sudharyati Novi Ayu Lestari Ogi Saputra Putri Andini Putri Apria Ningsih Rafidah Rafidah Retno Bulan Salsabilah Rina Pradita Ariyani Rino Hariyansyah Saijun Saijun Saprianto Saprianto Sari, Winta Sella Rahmadanti Sellin Fidia Oktafiani Selmaida, Cici Sholikhah Ratna Dewi Sissah Sissah Sucipto Sucipto Suhar Sulis Wiranti Putri Syahril Ahmad Syahril Ahmad Tiara Dwinda Hafhiz Titin Agustin Nengsih Titin Agustin Nengsih Ulfa, Nurfahimah Usdeldi, Usdeldi Zakiatul Fakhiroh