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Exploring The Mudharabah Contract And Its Implementation In Islamic Financial Institutions: A Content Analysis Study In The Digital Entrepreneur Era Syakur, Abd.; Chandrarin, Grahita; Wikantiyoso, Respati; Sunardi, Sunardi
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 2 (2025): JULI
Publisher : Universitas Ibn Khladun Bogor

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Abstract

The application of mudharabah contract accounting practices has complied with accounting principles in Indonesian Islamic banking, as outlined in Financial Accounting Standards Statement (PSAK) No. 105, issued by the Indonesian Institute of Accountants, which addresses measurement and recognition, presentation, and disclosure. Myriad studies have examined the current development of Islamic accounting discourse; however, theoretical discussions have been somewhat overlooked. To fill this lacuna, the current study explicitly explores Islamic accounting practices for mudharabah contracts in Islamic banking financing. The study aims to uncover Islamic accounting practices for mudharabah contracts in Islamic banking and to determine whether the implementation of these practices in financing aligns with the Statement of Financial Accounting Standards (PSAK) Number 105 and the Fatwa of the National Sharia Council. The current study employed a content analysis study under the umbrella of descriptive qualitative analysis to describe the practice of implementing Sharia accounting for mudharabah contracts in Islamic financing and financial institutions, based on compliance with PSAK No. 105. Furthermore, the study untangled that Islamic banking is considered a solution to conventional banking (which relies on interest). Although mudharabah is more commonly known in Islamic banking, it can also be applied in practice to other Islamic financial institutions, such as Islamic insurance, Islamic capital markets, Islamic mutual funds, and Islamic bonds.
A Systematic Review Of Business Ethics And Professional Implementation: A Literacy Study In Digital Marketing Syakur, Abd.; Safriliana, Retna; Assih, Prihat; Mujairimi, Mujairimi; Bella Ayu, Roro
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

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The digital era has fundamentally transformed the business landscape, with digital marketing becoming the backbone of many companies' strategies. However, this rapid development has also given rise to significant ethical complexities, demanding deep consideration of business practices and professionalism. This research presents a Systematic Literature Review (SLR) to identify, analyse, and synthesize relevant academic literature on business ethics and professional implementation in the context of digital marketing. A rigorous SLR method is applied, including comprehensive searches in leading scientific databases, screening based on clear inclusion and exclusion criteria, and thematic data extraction and synthesis. The main focus of this review includes crucial issues such as consumer data privacy, transparency in digital advertising, misleading marketing practices, corporate social responsibility (CSR) on digital platforms, and the ethical implications of using artificial intelligence (AI) in marketing. The research findings indicate a gap between technological innovation and an adequate ethical framework, highlighting the urgent need for adaptive regulations, enhanced ethical literacy among practitioners, and the development of a code of ethics specific to the digital realm. The conclusion of this SLR provides critical insights for academics, practitioners, and policymakers to navigate the ethical complexities in the era of digital marketing, promoting more responsible and sustainable practices.
Philosophy and Science in Accounting 5.0 Era : A Literature Review Syakur, Abd.; Subiantoro, Edi; Supriadi, Bambang
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

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Abstract

The 5.0 era has introduced substantial transformations in accounting practices through the incorporation of advanced technologies, including artificial intelligence (AI), big data, and automation. These technological advancements provide enhanced efficiency and precision in financial data processing and analysis; however, they also present challenges in upholding fundamental accounting principles such as transparency, integrity, and accountability. This article analyzes the integration of technology with humanistic accounting ideals in the digital age via the lens of the philosophy of science, namely positivism, interpretivism, and pragmatism. Additionally, the article discusses the importance of ethics in accounting in the 5.0 era, emphasizing the application of virtue ethics theory and discourse to ensure that accounting decisions continue to consider relevant moral and social values. This paper advocates for a decision-making framework in accounting that emphasizes fairness, transparency, and social responsibility, notwithstanding the efficiency offered by technological advancements.
Digital Transformation and Innovative Business Models for Attaining Sustainable Competitive Advantage : Systematic Literature Review Syakur, Abd.; Zuhroh, Diana; Harmono, Harmono; Bella Ayu, Roro
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 2 (2025): JULI
Publisher : Universitas Ibn Khladun Bogor

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This systematic literature review explores the convergence of digital transformation and innovative business models in achieving a sustainable competitive advantage. As organizations increasingly adopt digital technologies such as artificial intelligence (AI), cloud computing, and the Internet of Things (IoT), they are transforming their operations and enhancing customer experiences. Simultaneously, there is a growing emphasis on integrating sustainability into business strategies, with a focus on economic, environmental, and social sustainability. This review highlights the critical role of business model innovation in leveraging digital tools to create value while addressing the environmental and social impacts of business activities. The findings underscore the importance of combining digital transformation with sustainable practices to drive long-term growth, improve operational efficiency, and meet evolving regulatory and consumer expectations. Ultimately, businesses that successfully integrate these two forces are better positioned to thrive in an increasingly competitive and eco-conscious market.
Customer Loyalty As A Mediating Variable In The Relationship Between Purchasing Decisions, Digital Marketing, And Brand Image Among Generation Z (A Study On Skintific Cosmetic Products) Setiawan, Ainur Rahim; Syakur, Abd.; Fatimah, Siti; Isaac Mahkmut, Khalilah Daud
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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This study aims to analyze the influence of digital marketing, brand image, and consumer loyalty on purchase decisions of Skintific products among Generation Z female consumers in East Java. The research model employs Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to test the relationships between variables. The results show that digital marketing significantly influences consumer loyalty, which in turn affects purchase decisions. Brand image also positively impacts consumer loyalty, although its direct influence on purchase decisions is weaker than that of consumer loyalty. Furthermore, consumer loyalty acts as a mediator that strengthens the influence of both digital marketing and brand image on purchase decisions. This finding emphasizes the importance of effective digital marketing and a positive brand image in enhancing consumer loyalty, which ultimately drives sustainable purchase decisions. This study provides insights for companies in developing more targeted marketing strategies, especially in strengthening the emotional connection between brands and consumers through digital marketing.
Optimalisasi mutu pembelajaran di Madrasah Aliyah (MA) melalui program penguatan kompetensi dan profesionalisme guru Rahmawati, Sri; Wahyuni, Sri; Syakur, Abd.
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 5 No. 3 (2024)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v5i3.21656

Abstract

Optimalisasi mutu pembelajaran di Madrasah Aliyah (MA) Kabupaten Probolinggo melalui program pelatihan penguatan kompetensi dan profesionalisme guru merupakan hasil konkret dari kontribusi dan partisipasi aktif dosen Universitas Cipta Wacana dalam menerapkan prinsip ketiga dari Tridharma Perguruan Tinggi. Tujuan dari pelatihan ini adalah untuk meningkatkan pemahaman dan pengetahuan para guru terkait dengan karakteristik guru pada Abad ke-21, pembangunan profesionalisme guru, pengembangan keterampilan pengajaran yang efektif, serta optimalisasi pemanfaatan teknologi dalam proses pembelajaran. Lebih lanjut, program pelatihan ini menekankan pentingnya kolaborasi antar guru dan pengembangan diri yang berkelanjutan. Partisipan kegiatan ini terdiri dari 20 guru yang berasal dari Madrasah Aliyah (MA) Miftahul Hasanah Gondosuli, Kabupaten Probolinggo, Jawa Timur. Implementasi dari kegiatan ini mencakup penerapan metode ceramah, diskusi, sesi tanya jawab, dan pendampingan. Selain itu, teknik evaluasi penilaian digunakan selama proses kegiatan untuk mendorong refleksi, responsivitas terhadap kebutuhan peserta, memberikan umpan balik, dan mempertimbangkan pandangan mereka. Sebagai penutup, setelah materi disampaikan, peserta diminta memberikan tanggapan mereka. Survei menunjukkan bahwa Program Pelatihan Guru telah berhasil mencapai tujuannya. sebanyak 80% sangat setuju atau setuju bahwa program ini efektif dan bermanfaat. Materi pelatihan terorganisir dengan baik dan mudah diikuti, dengan mayoritas responden sebanyak 60% sangat setuju atau setuju. Pelatihan juga berhasil mendorong kreativitas guru dalam pengembangan media pembelajaran, dengan responden sebanyak 90% setuju atau sangat setuju. Materi tentang karakteristik guru di abad 21 juga berhasil meningkatkan profesionalisme guru, dengan mayoritas responden sebanyak 70% sangat setuju atau setuju. Secara keseluruhan, pelatihan ini berhasil meningkatkan keterampilan, pengetahuan, dan profesionalisme guru, serta memberikan kontribusi positif terhadap kualitas pembelajaran di kelas.
The Effectiveness of Learning Management System (LMS) Use in Higher Education Herniawati, Ani; Holifah, Laskmi; Syakur, Abd.
International Journal Corner of Educational Research Vol. 4 No. 1 (2025): July 2025
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/ijcer.v4i1.625

Abstract

This study conducted a systematic review to assess the effectiveness of Learning Management Systems (LMS) in the context of higher education over the past decade. Following PRISMA guidelines and a structured methodological framework, peer-reviewed articles from a range of reputable academic databases were examined to uncover prevailing trends, key challenges, and effective practices in LMS adoption. The analysis demonstrated that LMSs played a significant role in fostering learning motivation, increasing student engagement, and improving the overall quality of the educational experience, particularly in online and blended learning settings. The effectiveness of LMS implementation was influenced by several factors, including the quality of digital instructional materials, the usability of the platform interface, the technological readiness of institutions, and the digital competencies of both educators and learners. Moreover, the review found that LMSs facilitated flexible learning pathways, enabled personalised content delivery, and supported performance tracking through integrated learning analytics. Despite these benefits, notable challenges persisted—most notably disparities in technology access, resistance to pedagogical innovation, and infrastructure deficiencies in underdeveloped, remote, or marginalised areas (commonly referred to as 3T regions: frontier, outermost, and disadvantaged). The study underscored the critical role of LMSs in the ongoing transformation of higher education in the digital era, highlighting the importance of aligning technological tools with pedagogical strategies and institutional policies. Ultimately, the findings provided important guidance for the development of more responsive, inclusive, and sustainable models for LMS integration that address both current demands and future advancements in higher education.
IMPLEMENTATION OF RELIGIOUS AND HUMANITARIAN VALUES STRATEGY BASED ON TRI HITA KIRANA (THK) FOR EMPLOYEES PT. JNE ROGOJAMPI DISTRICT Mubarok, M. Khusni; Syakur, Abd.; Achmad Budi Susilo, Tri; Dicky Riza, Moch; Fatima, Siti
Publikasi Ilmiah Bidang Pengabdian Kepada Masyarakat (SIKEMAS) Vol. 2 No. 4 (2024): Artikel Pengabdian bulan Januari-Maret 2024
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sikemas.v2i4.1839

Abstract

This service aims to find out the implementation of the Religious Values and Humanitarian Values Strategy in THK in various aspects at the company PT. JNE. This service also uses the Socialization method, designing a simulation regarding service utilization, Testing the results of a technical design on how to serve a THK based customer. Implementation is already in PT policy. JNE which has religious and human values at THK includes: the existence of a tangible company, reliable in accommodating consumers, fast response in responding to consumer complaints, insurance for employees and consumers and empathy for consumers which indicates maintaining the existence of the company's relationship with society at large. by serving wholeheartedly and best for the blessing of God.
Enhancing English Language Learning in Higher Education through Instagram: A Design and Development Approach Syakur, Abd.; Padmadewi, Ni Nyoman; Adnyani, Ni Luh Putu Sri; Prasetya, Rizki; Prawoco, Fajar Sandi
KONSELOR Vol. 12 No. 3 (2023): KONSELOR
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/0202312342-0-86

Abstract

This study investigates the utilization of Instagram as a tool for enhancing English language learning among higher education students. Amidst the growing influence of social media on student lifestyles, the research aimed to harness Instagram's potential for educational purposes, particularly in language acquisition. Employing a Design and Development (D&D) approach with the four-dimensional (4D) model - Define, Design, Development, and Dissemination - the study focused on creating and implementing English learning materials tailored for the Instagram platform. The research methodology included the use of a questionnaire to assess the effectiveness of the instructional materials. These materials were validated by a panel consisting of two media experts, two language experts, and two material experts, ensuring content validity. The study involved a purposively selected sample of 30 students, emphasizing first-semester English majors who were active Instagram users. This approach facilitated an evaluation of the reliability and validity of the instructional materials and the research instrument. Key findings indicated that Instagram as a learning platform significantly boosted student engagement and interaction in English language learning. The study revealed the importance of social media, particularly Instagram, in fostering a more interactive and engaging learning environment. However, the research faced limitations due to its reliance on self-reported data and its focus on a specific student demographic. The study recommends future research to expand beyond first-semester English majors and explore various social media content types for effective educational outcomes. Longitudinal studies and qualitative research methods are suggested to gain deeper insights into student interactions with social media in educational contexts. This research underscores the potential of integrating social media platforms like Instagram into educational curricula, tailored to the digital habits and preferences of contemporary students.
Indonesian Language Acquisition of 0-2-Year-Old Children: A Study of Psycholinguistic Perspective Anum, Adelina; Susanti, Ratna; Syakur, Abd.
Journal Corner of Education, Linguistics, and Literature Vol. 3 No. 3 (2024): February
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v3i3.274

Abstract

This study discusses the problem of phonology and morphology acquisition in children aged 0-2 years whose parents use Indonesian in their daily interaction (communication) in the family while the surrounding community interacts (communicates) using the local language (Javanese). This research concludes that the embryonic development of children's language can vary in each individual, can develop quickly and can also be slow, depending on the level or level of age, the ability of the parents, and the active environment to develop it. This type of research is descriptive qualitative research. The data generated from this research is in the form of spoken words, which will then be transcribed into writing. Data related to this research, which is devoted to language acquisition in the form of phonology and morphology acquisition in children aged 0-2 years, was obtained using several methods.