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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN ETIKONOMI Nurani: Jurnal Kajian Syariah dan Masyarakat I-Finance Journal Jurnal Intelektualita: Keislaman, Sosial, dan Sains An Nisa'a I-ECONOMICS: A Research Journal on Islamic Economics EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Medina-Te : Jurnal Studi Islam IJBE (Integrated Journal of Business and Economics) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL LENTERA BISNIS El-Barka: Journal of Islamic Economics and Business Iqtishodia: Jurnal Ekonomi Syariah SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Tangible Journal Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ekonomi Rabbani Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Regional Economics Indonesia Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal Of Human And Education (JAHE) Journal of Business Studies and Management Review Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Pengabdian West Science TOFEDU: The Future of Education Journal JEBD Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) Equivalent : Journal of Economic, Accounting and Management Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Aksi Dosen dan Mahasiswa Taraadin : Jurnal Ekonomi dan Bisnis Islam INTECH (Informatika dan Teknologi) Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Rika Lidyah
Universitas Islam Negeri Raden Fatah Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Akuntansi Syariah dalam Implementasi Sistem Informasi Akuntansi pada e-Commerce di Indonesia Laila, Ahrina; Lidyah, Rika
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8657

Abstract

This study aims to analyze the implementation of sharia accounting in supporting the development of civil society through sharia-based economic activities. The methodology of this study uses qualitative research, through literature studies, regulatory documentation, and studies of several case studies on e-commerce platforms in Indonesia that have implemented sharia principles. The data collection technique in this study uses book journal literature, while the analysis used is descriptive analysis. The results of the study show that the importance of a good sharia accounting information system in E-Commerce is to be a filter in transactions, so that a quality E-Commerce ecosystem will be created in terms of service and transactions. The application of an accounting information system in E-Commerce is considered necessary to be a basis for business actors and consumers in making transactions so that mistakes do not occur.
Transformasi Digital Sistem Informasi Akuntansi Keuangan Syariah: Tantangan Dan Peluang Di Era Industri 4.0 didi, ashari; lidyah, rika
INTECH Vol. 6 No. 1 (2025): INTECH (Informatika Dan Teknologi)
Publisher : Informatics Study Program, Faculty of Engineering and Computers, Baturaja University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54895/intech.v6i1.3080

Abstract

ABSTRAK Perkembangan teknologi digital pada era Industri 4.0 telah mengubah cara lembaga keuangan beroperasi, termasuk institusi keuangan syariah. Transformasi digital menjadi kebutuhan strategis dalam meningkatkan efisiensi dan akuntabilitas sistem informasi akuntansi. Penelitian ini bertujuan untuk mengkaji tantangan dan peluang implementasi transformasi digital dalam sistem informasi akuntansi keuangan syariah (SIAKS). Metode penelitian menggunakan studi kepustakaan dengan pendekatan kualitatif deskriptif. Hasil kajian menunjukkan bahwa tantangan utama meliputi keterbatasan sumber daya manusia, risiko keamanan siber, serta kebutuhan adaptasi teknologi dengan prinsip syariah. Di sisi lain, digitalisasi membuka peluang efisiensi operasional, peningkatan transparansi, dan penguatan inklusi keuangan syariah. Penelitian ini merekomendasikan peningkatan kapasitas digital SDM, pembentukan regulasi standar teknologi syariah, serta sinergi antara otoritas keuangan, akademisi, dan pelaku industri dalam mengakselerasi transformasi digital SIAKS secara menyeluruh dan berkelanjutan. Kata Kunci: transformasi digital, akuntansi syariah, sistem informasi, industri 4.0, keuangan syariah
PENGEMBANGAN PENERAPAN AKUNTANSI SYARIAH BERBASIS TEKNOLOGI DIGITAL DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS DI LEMBAGA KEUANGAN SYARIAH INDONESIA: ANALISIS DAN PERSPEKTIF 2025 Gustia, Refa; Lidyah, Rika
Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) Vol 5 No 2 (2025): Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimesha.v5i2.596

Abstract

Akuntansi syariah mengalami perkembangan pesat seiring dengan pertumbuhan ekonomi syariah di Indonesia. Dengan pesatnya transformasi digital dalam sektor keuangan, penerapan teknologi dalam sistem akuntansi syariah kini menjadi sangat penting untuk mendukung prinsip transparansi, akuntabilitas, dan keadilan sesuai dengan nilai-nilai Islam. Artikel ini bertujuan untuk mengeksplorasi penerapan teknologi digital dalam sistem informasi akuntansi syariah, dengan fokus pada penguatan pelaporan keuangan yang lebih efisien dan dapat diakses oleh publik. Pendekatan kualitatif deskriptif digunakan, dengan pengumpulan data sekunder dari literatur terbaru, wawancara dengan praktisi, serta studi kasus lembaga keuangan syariah yang telah mengimplementasikan teknologi. Hasil penelitian menunjukkan bahwa teknologi dapat meningkatkan transparansi, mempercepat proses pelaporan, serta mendukung pertumbuhan ekonomi syariah yang lebih inklusif dan berkelanjutan. Meski demikian, tantangan infrastruktur dan pemahaman terbatas menjadi hambatan utama yang perlu segera diatasi.
The Effect of Sustainability Report and Good Corporate Governance on Firm Value in Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI) Salwa Dzahabiyyah; Mismiwati; Titin Hartini; Rika Lidyah; Peny Cahaya Azwari
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1287

Abstract

This study aims to determine the effect of sustainability reports and boards of commissioners on company value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) from 2021 to 2023. A quantitative method was used in this study. The secondary data used were annual financial reports and company sustainability reports obtained from official websites and www.idx.co.id. The sampling technique used was purposive sampling. This study used panel data regression analysis as its analysis method. The findings show that sustainability reports have a positive and significant effect on company value, while the board of commissioners (GCG) has a negative and significant effect on company value.
Peran Sistem Informasi Akuntansi Keuangan Syariah dalam Pengambilan Keputusan Manajerial: Studi Kasus pada Lembaga ZIS Mubarak, Muhammad Husni; Lidyah, Rika
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 5 No 2 (2025): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v5i2.667

Abstract

Penelitian ini bertujuan untuk menganalisis secara mendalam bagaimana sistem informasi akuntansi keuangan syariah (SIAKS) berkontribusi terhadap proses pengambilan keputusan manajerial pada lembaga Zakat, Infak, dan Sedekah (ZIS). Dengan menggunakan pendekatan kualitatif dan metode studi kasus, penelitian ini dilakukan pada Lembaga Amil Zakat XYZ yang beroperasi secara nasional di Indonesia. Data diperoleh melalui wawancara mendalam, observasi, dan studi dokumentasi. Temuan penelitian menunjukkan bahwa SIAKS memberikan dampak signifikan terhadap akurasi, efisiensi, dan transparansi dalam pengambilan keputusan strategis dan operasional lembaga. Tantangan utama dalam implementasi sistem ini adalah keterbatasan sumber daya manusia, kurangnya integrasi sistem, dan kebutuhan adaptasi terhadap perkembangan teknologi digital. Penelitian ini merekomendasikan penguatan pelatihan internal, pembaruan sistem berbasis cloud, dan integrasi dengan teknologi fintech syariah.
Fintech Education In Improving Msme Businesses For Women Farming Groups In Village Communities Lidyah, Rika; Faliza, Nur; Basri, Basri; Fahrizal, Effan; Syofya, Heppi
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.540

Abstract

When discussing with members of the Women's Farmers' Group in Muara Harapan Village, Muara Enim, South Sumatra, they had a number of problems as well as the reasons why salted egg production and green tea production were not growing rapidly and in fact were always decreasing every year. The problem in question is a lack of capital costs. After discovering this problem, the author discussed with other authors and village officials suggesting collaborating with Fintech in order to improve the home businesses of KWT Melati women so they can compete with competitors both online and offline. Kesimpulan artikel ini menunjukkan pertama, In a short time, the author can only do three things, namely provide education on how to use FINTECH applications, identify which FINTECHs are licensed and which FINTECHs are not licensed, and submit proposals to the Village Government, Regency Government and FINTECH Companies. Kedua, FINTECH is the easiest and fastest financial institution to provide loans, so according to the author, FINTEC is the most suitable financial institution.
THE INFLUENCE OF AUDITOR INTEGRITY ON INTERNAL AUDIT EFFECTIVENESS WITH AUDITOR COMPETENCE AS A MODERATING VARIABLE Lidyah, Rika; Purnomo, Purnomo; Patria, Nelly; Hafqi Putri, Eka Lestari; Kusiyah, Kusiyah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12012

Abstract

Abstract Researchers believe in two things, namely, first, the Auditor Integrity variable can have a positive relationship and have a significant influence on Internal Audit Effectiveness. Second, researchers determine that the Auditor Competence variable can moderate the influence of the Auditor Integrity variable on Internal Audit Effectiveness. Therefore, this research aims to analyze the influence of the Auditor Integrity variable on the Effectiveness of Internal Auditors with Work Competence as a moderating variable. This research is a quantitative research with an exploratory approach that collects data using a questionnaire method. The data used in this research is primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The research results show that the Auditor Integrity variable has a positive relationship and a significant influence on the Internal Audit Effectiveness variable because the better the Auditor's Integrity, the more independent the auditor, the more likely he is to intervene, and is believed to be able to complete his tasks well. Apart from that, the Audit Competency variable can also moderate the two variable relationships above. Keywords : Auditor Integrity, Internal Audit Effectiveness, Auditor Comptence
Financial Performance Improvement Influenced By Good Corporate Governance Through Company Value Rika Lidyah; Muhamad Risal Tawil; Siti Aisyah; Hardiansyah, Hardiansyah; Wirman, Wirman
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 3 No. 2 (2025)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v3i2.1082

Abstract

This research is a quantitative study with an explanatory approach, namely an approach that generates hypotheses based on hypotheses in previous studies. The data used in this study are primary data that researchers obtained from 300 Sinarmas employees spread throughout Indonesia. The data obtained were collected and analyzed using the smart PLS 4.0 analysis tool. The result in this article show that the Good Corporate Governance variable can have a positive relationship direction and a significant influence on Company Performance. The results of the third table above show that the better the Good Corporate Governance owned by a company can increase employee welfare, improve the company's financial stability, and ultimately improve Company Performance. These results are because the company's P-Values ​​value is below the significance level of 0.05, which is 0.000. In the next column, the P-Values ​​value in this article can also be said to be proven because the same thing is that the P-Values ​​value is below the significance level of 0.05, which is 0.000 smaller than direct testing. Thus, it can be concluded that the Company Value variable can moderate the influence of the Good Corporate Governance variable on Company Performance.
Simple Digital-Based Financial Bookkeeping Training to Improve the Quality of Village Cash Reports Rika Lidyah; Liestyowati; Tita Safitriawati; Parlindungan Dongoran; Asramid Yasin
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.4226

Abstract

Penyaluran Dana Desa secara besar-besaran menuntut akuntabilitas dan transparansi yang tinggi dalam pengelolaan keuangan di tingkat desa. Mitra layanan, Pemerintah Desa [Nama Desa Negara Bagian/Lokasi Mitra], menghadapi tantangan signifikan terkait kualitas pelaporan keuangan, yang seringkali ditandai dengan perbedaan data antara catatan kas harian dan laporan bulanan, keterlambatan dalam penyusunan laporan, dan kerentanan terhadap kesalahan pencatatan manual. Masalah-masalah ini menghambat proses audit, verifikasi oleh Badan Konsultatif Desa (BPD), dan berdampak pada kecepatan penyerapan anggaran untuk kegiatan pembangunan desa. Solusi yang ditawarkan adalah Pelatihan Pembukuan Keuangan Berbasis Digital Sederhana menggunakan [Aplikasi/Platform Sederhana Negara Bagian, misalnya: Microsoft Excel atau Aplikasi Keuangan Sederhana] yang disesuaikan dengan kebutuhan pelaporan desa. Metode implementasinya meliputi penilaian kebutuhan, pelatihan praktik intensif, pendampingan praktis, dan evaluasi dampak. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman tim manajemen keuangan desa (bendahara dan sekretaris) mengenai prinsip-prinsip akuntansi dasar dan, yang lebih penting, peningkatan kecepatan (efisiensi waktu) dan akurasi (meminimalkan kesalahan manusia) dalam menyusun Laporan Realisasi Anggaran Kas Desa. Keberhasilan program ini berkontribusi langsung pada peningkatan kualitas Laporan Kas Desa, mendukung Tata Kelola Pemerintahan yang Baik di tingkat lokal, dan memastikan bahwa Dana Desa dapat dimanfaatkan secara optimal dan akuntabel.
Co-Authors Abdul Rosid Adawiyah, Romadona ADE RISNA SARI Agustina, ria Amanda, Dina Amri Amir Anggini, Viggy Ariyanti Ariyanti Arlin Fitria Asramid Yasin Asrol, Safitri Basri Basri Cepaldo Cepaldo Chandra Zaki Maulana Chandra Zaki Maulana Cholidi Cholidi Dede Rustaman Dedi - Dedi saputra Dedi Saputra DEKY, DEKY ANWAR desi kristanti, desi didi, ashari Dinnul Alfian Akbar Dwi Kurniawati Dwithia Chan Yo Putri Eka Lestari Hafqi Putri Eljawati Endi Rustendi Erika Seftiana Fadilah, Hasni Fahrizal, Effan Feryansyah Gibtiah Gibtiah Gustia, Refa Hardiansyah Harianto Heppi Syofya, Heppi Herawati Herawati Heri Junaidi Herlinia, Sella Kusiyah Laila, Ahrina Lemiyana Liestyowati Lita Ayudha Ningsih Loso Judijanto Mail Hilian Batin Maulana, Chandra Zaki Maya Indriani Yacob Impak Maya Panorama Misbahussururi, Adila Mismiwati MISMIWATI, MISMIWATI MISMIWATI Mubarak, Muhammad Husni Muhamad Risal Tawil Muhammad Arief Muhammad Daffa Dhiya’ulhaq Muhammad Iqbal Muhammad Junestrada Diem Muhammad Rusdi Muhammadinah Muhammadinah, Muhammadinah Musafa’atin Musafa’atin Musran Munizu Nelly Patria Nidya Lestari Nur Faliza Nurhijrah, Nurhijrah Oki Sania Riski Parlindungan Dongoran Peny Cahaya Azwari Purnomo Purnomo Purnomo Purnomo Rachmania Rachmania Rani Safitri Repita Riani Rezki Mardiatillah Rihlaili NurArdillah Al Ogny Rima Putri Pratama, Chici Rini Ariyanti Rinol Sumantri Ritha Yolanda Safitri, Nurfala Salwa Dzahabiyyah Sherly Anggraini Siti Aisyah Slamet Slamet Slamet Slamet Soufran Yusuf Sri Merzarani SRI RAHAYU Sri Wahyuni Nur Supriana Suriyati, Andi Syadzwina Ramadhana Fitriza syahmardi yacob Tariza Putri Ramayanti Tita Safitriawati TITIN HARTINI Titin Hartini Tri Agustina Vitayanti Fattah Wirman, Wirman Yudi Agusman