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All Journal ADLIYA: Jurnal Hukum dan Kemanusiaan Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Daengku: Journal of Humanities and Social Sciences Innovation Al-Muamalat : Jurnal Ekonomi Syariah JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Islamic Economics and Business Zona Law And Public Administration Indonesia Contemporary Society and Politics Journal International Journal of Business and Quality Research Khazanah Hukum
Abdulah Safe’i
UIN Sunan Gunung Djati Bandung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pengetahuan dan Religiusitas terhadap Niat Usaha Mikro dan Kecil Penerima Program Sertifikasi Halal Gratis (SEHATI) 2025 di Jawa Barat Sabila Syifa Noorazlina; Abdulah Safe’i; Evi Sopiah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6238

Abstract

This research is motivated by the low participation rate of micro and small enterprises (MSEs) in the free halal certification program (SEHATI) organized by the Halal Product Guarantee Agency (BPJPH), even though the program has been designed with easy procedures and no fees. This condition indicates a gap between facilitative policies and the internal readiness of business actors, especially regarding the aspects of knowledge and religiosity. Therefore, this study aims to analyze the influence of knowledge and religiosity on the intention of MSEs to participate in the SEHATI 2025 Program. This study uses a quantitative approach with a survey method of 124 MSMEs. Data were analyzed using multiple linear regression through the SPSS program version 27. The results show that knowledge has a positive and significant influence on the intention of MSEs, which indicates the importance of understanding the halal concept, certification procedures, and applicable regulatory provisions. Religiosity is also proven to have a positive and significant influence as a moral driving factor in running a business in accordance with halal principles. Together, knowledge and religiosity are able to explain 65.3% of the variation in the intention of MSMEs to participate in the halal certification program. These findings emphasize the need for integration between engineering education and strengthening religious values to increase MSEs participation in halal certification programs.
The Development of Accounting Clinics at Islamic Religious Higher Education Institutions (PTKI) in Indonesia Iwan Setiawan; Abdulah Safei; Dudang Gojali; Nurhaeti Nurhaeti; Rahayu Kusumadewi
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.52730

Abstract

This study aims to analyze the development of accounting clinics at Islamic religious universities (PTKI) in Indonesia. Researchers use descriptive analytic techniques in conjunction with qualitative approaches to produce a comprehensive picture. Research data sources are primary data sources and successful data. Data analysis techniques include data collection, data reduction, data display, conclusion drawing. The results showed that the operational mechanism of the Accounting Clinic at Islamic Religious Universities (PTKI) consisted of manual and computer practice guided by lab lecturers. for this reason, the clinic collaborates with several partners, namely the Public Accounting Firm (KAP), the ministry, the local government, and several private companies. The accounting clinic aims to provide students with an understanding of the application of accounting concepts in real-world business practices. In order to work and carry out the function of accounting technician services professionally, the workforce involved in this field must have a competency base of national and international standards. This can be achieved through education, training, and experience in order to improve the competence of accounting technicians which includes knowledge, skills, and attitude. This research has implications for all PTKIN that have accounting study programs to maximize accounting clicks so that they can produce quality graduates so that they are ready to enter the world of work.
Co-Authors Aah Tsamratul Fuadah Ahmad Dairobi Alex Kusmardani Alex Kusmardani Astarudin, Tatang Dalimunthe, Reza Pahlevi Dinul Faqih, Moch. Elly Marlina, Elly Evi Sopiah Evi Sopiah Evi Sopiah, Evi Gojali, Dudang Heris Suhendar, Heris Hopipah, Eva Nur iwan setiawan Jalaluddin Jalaluddin Muhamad Kholid, Muhamad Nisa Syafithri, Firda Nurhaeti Nurhaeti Nurrohman Nurrohman Nurrohman Syarif Rahayu Kusumadewi Sabila Syifa Noorazlina Suhendi Usep Saepulloh Usep Saifulah Vemy Suci Asih