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All Journal International Journal of Nusantara Islam MIX : Jurnal Ilmiah Manajemen Syntax Literate: Jurnal Ilmiah Indonesia SEIKO : Journal of Management & Business Ekonomi dan Bisnis Jurnal Ekonomi Jurnal Tadbir Peradaban Ijtimā`iyya: Journal of Muslim Society Research Jurnal Ekonomi Utama (Juria) PASCIDEV: Pasundan Social Science Development International Conference on Islamic Economic Jurnal Penelitian Pendidikan Indonesia International Journal of Nusantara Islam Ta'amul: Journal of Islamic Economics Dirya : Journal of Economic Management Tamwil: Jurnal Manajemen Keuangan Mashlahah: Journal of Islamic Economics International Conference on Islamic Studies Madania: Jurnal Kajian Keislaman
Fikry Ramadhan Suhendar
Sekolah Tinggi Ilmu Ekonomi Miftahul Huda
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Perlakuan Akuntansi Atas Transaksi Ijarah Dan Ijarah Muntahiya Bittamlik (IMBT) Berdasarkan PSAK 107 Mulyana, Tela Helen; Mulyana, Teli Helis; Suhendar, Fikry Ramadhan
TAMWIL : Jurnal Manajemen Keuangan Vol 2 No 2 (2025): Tamwil: Jurnal Manajemen Keuangan
Publisher : STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/tamwil.v2i2.155

Abstract

Perkembangan ekonomi Syariah di Indonesia menuntut adanya standar akuntansi yang komprehensif dan relevan, khususnya untuk akad ijarah yang banyak digunakan dalam pembiayaan Syariah. PSAK 107, yang mulai berlaku pada tahun 2020, menerapkan pendekatan hak menggunakan yang selaras dengan PSAK 73, dan membedakan antara ijarah operasional dan ijarah pembiayaan, termasuk ijarah Muntahiya Bittamlik (IMBT). Tujuan dari penelitian ini adalah untuk memberikan penjelasan tentang perbedaan dalam perlakuan akuntansi kedua jenis ijarah tersebut, yaitu Mujir (lessor) dan Mustajir (lessee), dan untuk memberikan contoh jurnal perbandingan berdasarkan PSAK 107. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif yang melibatkan penelitian kepustakaan dengan meninjau literatur akuntansi syariah, PSAK 107, dan artikel ilmiah yang relevan. Hasil penelitian menunjukkan bahwa sementara Mustajir hanya mengakui beban sewa dalam Ijarah Operasional, aset tetap berada pada neraca Mujir. Sebaliknya, Mustajir harus mengakui aset pada IMBT.Hak Guna dan Kewajiban Sewa, sedangkan Mujir mencatat Piutang Pembiayaan sebagai aset pengganti. Struktur neraca, pengakuan pendapatan, dan rasio keuangan kedua belah pihak sangat dipengaruhi oleh perbedaan perlakuan ini. Studi ini memberikan pemahaman konseptual dan praktis tentang akuntansi ijarah menurut PSAK 107, sehingga bermanfaat praktisi keuangan Syariah.
Sustainable Agriculture in Subang: Integrating Local Wisdom, Sharia Principles, and Agribusiness Innovation Sholihah, Nurlailiyah Aidatus; Suhendar, Fikry Ramadhan; Ismail, Faisal Bin Husen; Masruri, Muhammad
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.54271

Abstract

This research examines the influence of local cultural knowledge, Islamic (Sharia-based) values, and agribusiness innovations on the development of sustainable agricultural practices in Subang, West Java, Indonesia. Employing a qualitative document analysis approach, the study explores how indigenous traditions such as the Mapag Sri ritual and collective labor systems (gotong royong) play a significant role in maintaining ecological sustainability and social cohesion within farming communities. These local practices are reinforced by Islamic ethical principles, including ʿadl (justice), barakah (divine blessing), and zakat al-zurʿ (agricultural almsgiving), which guide moral responsibility in agricultural production, distribution, and resource management. In parallel, the adoption of agribusiness innovations particularly digital farming technologies, cooperative-based management, and improved market access enhances productivity, efficiency, and farmers’ economic resilience. The findings demonstrate that sustainability in Subang is not the result of isolated interventions, but rather emerges from a coherent system in which cultural traditions, religious ethics, and modern technological practices mutually reinforce one another. This integrated framework strengthens environmental stewardship, promotes ethical governance, and supports long-term socio-economic resilience in rural communities. The study contributes a context-sensitive model of sustainable agriculture that successfully bridges tradition and modernity within a Muslim-majority setting. It offers valuable insights for policymakers, development practitioners, and scholars concerned with rural development, Islamic economics, and sustainable livelihoods. Furthermore, the model proposed in this research may serve as a transferable framework for other agricultural regions undergoing similar socio-cultural and economic transformations.
Opportunities and challenges halal tourism in Indonesia in the era of human-centered technology (society 5.0) Fikry Ramadhan Suhendar; Nurlailiyah Aidatus Sholihah
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244737

Abstract

Indonesia, as a Muslim-majority country, has great potential in developing halal tourism that meets the needs and preferences of Muslim travelers. However, in its implementation, the sector faces various challenges. Along with the emergence of Society 5.0, which focuses on technology that empowers humans, the challenges and opportunities in the development of halal tourism are also increasingly complex. Society 5.0 aims to answer and address social issues that arise along with the industrial revolution 4.0, by placing humans at the center of innovation. This study aims to analyze the opportunities and challenges faced by halal tourism in the Society 5.0 era. The research method used is a qualitative method with written data collection techniques through literature studies. After the data is collected, it is then analyzed descriptively to produce research findings. The results showed that halal tourism in the Society 5.0 era has good opportunities thanks to the role of technology in improving access to information, personalization of tourist experiences, operational efficiency, and the development of innovative halal tourism products. However, major challenges are still faced related to standardization, infrastructure quality, human resource quality, global competition, and cybersecurity risks. Overcoming these challenges requires a collaborative strategy between the government and the private sector, utilization of technology for efficiency and safety, improving the quality of human resources, and more intensive promotion in both domestic and international markets. With the implementation of this strategy, Indonesia's halal tourism sector can develop optimally, strengthen the country's economy, and meet global market demand.
Digital Leadership Transformation In Enhancing Generation Z Employee Performance Gunawan, Adriani; Mulyadi, Didi; Suhendar, Fikry Ramadhan
Pasundan Social Science Development Vol. 6 No. 1 (2025): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i1.322

Abstract

The rapid evolution of the digital landscape has forced organizations to redefine their leadership paradigms to maintain workforce productivity, particularly among the tech-savvy Generation Z. This study aims to explore the role of Digital Leadership Transformation in enhancing the performance of Generation Z employees. Using a qualitative descriptive approach, data were gathered through semi-structured interviews with leaders and Generation Z subordinates in various digital-based industries, complemented by thematic analysis. The findings indicate that digital leadership is not merely about technological proficiency but involves a fundamental shift in mindset toward transparency, agility, and collaborative empowerment. Generation Z employees perceive digital leadership transformation as a critical driver for their performance, as it fosters a work environment that values flexibility and rapid feedback. The study identifies three key pillars of effective digital leadership: digital vision, digital social capital, and digital adaptability. These elements collectively minimize the "generational gap" and align organizational goals with the intrinsic motivations of Gen Z. In conclusion, a successful transformation into a digital leader significantly boosts Generation Z’s engagement and output by providing the autonomy and digital infrastructure they require. This research suggests that organizations must prioritize leadership development programs that focus on digital empathy and decentralized decision-making to optimize the potential of their youngest workforce.
Merger Tiga Bank Syariah Di Indonesia Dan Dampaknya Terhadap Harga Saham Bank Syariah Indonesia Tbk. Khalid, Nour; Sholihah, Nurlailiyah Aidatus; Suhendar, Fikry Ramadhan; Maulana, Lutfi; Solihat, Teni
MASHLAHAH Vol. 4 No. 2 (2025): Mashlahah: Journal of Islamic Economics
Publisher : Sekolah Tinggi Agama Islam Darussalam Kunir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62824/cdm8fj69

Abstract

Penelitian ini bertujuan untuk menganalisis dampak merger tiga bank syariah di Indonesia terhadap harga saham Bank Syariah Indonesia Tbk. Adapun metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan studi pustaka sebagai pendekatannya. Sumber data berupa publikasi kepustakaan. Jenis data berupa narasi tertulis atau dokumen yang terdapat dalam sumber-sumber publikasi. Teknik pengumpulan data dilakukan dengan cara pelacakan terhadap sumber-sumber publikasi tersebut. Berdasarkan hasil penelusuran kepustakaan yang dilakukan menunjukan bah wa harga saham Bank Syariah Indonesia Tbk. dengan kode saham BRIS setelah terjadinya merger tiga bank syariah di Indonesia pada tahun 2021 mengalami kenaikan dan penurunan. Kenaikan berlangsung sejak keluarnya isu merger tiga bank syariah dimulai bulan Juni tahun 2020 sampai dengan Bulan Januari 2021. Selanjutnya, pada akhir Bulan Januari 2021 saham BRIS mulai menurun dan kembali mengalami kenaikan pada Bulan Juli 2021. Pada bulan Agustus 2021 sampai dengan  awal Bulan November 2022 saham BRIS terus mengalami penurunan.
Co-Authors Adinda, Dhea Ahmad Ramdhani Ahmad, Khadher Andini Putri, Andini Caswati Caswati Caswati, Caswati Ghefira Nur Fatimah Giovani, Randy Gunawan, Adriani Imas Komariyah Ismail, Faisal Bin Husen Jarkasih, Jarkasih Khalid, Nour Maulana, Lutfi Muhammad Masruri, Muhammad Mulyadi, Didi Mulyana, Tela Helen Mulyana, Teli Helis Nurcahyati, Mely Nurkhosiah, Siti Nurlailiyah Aidatus Sholihah Nurlailiyah Aidatus Sholihah Nurlailiyah Aidatus Sholihah Nurlailiyah Aidatus Sholihah Rahmadhani, Agung Rosiana, Irma Shofa, Fauziah Mutiara Sholihah, Nurlailiyah Aidatus Sidik, Iqbal Pajar Sihotang, John Sirojudin, Husni Ahmad solihat, Teni Tarinih Tarinih Yayat Sudrajat