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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ilmiah Ekonomi Islam Scientific Journal of Reflection : Economic, Accounting, Management and Business Syi'ar Iqtishadi JURNAL PENDIDIKAN TAMBUSAI ADLIYA: Jurnal Hukum dan Kemanusiaan Jurnal Perspektif Dinasti International Journal of Digital Business Management Komitmen : Jurnal Ilmiah Manajemen Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) EKONOMIKA45 Journal of Islamic Economics and Business JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Gunung Djati Conference Series Ekalaya : Jurnal Ekonomi Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Vitalitas Medis : Jurnal Kesehatan Dan Kedokteran Quantum Wellness : Jurnal Ilmu Kesehatan Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Islamic Contemporary Accounting and Business Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Riset Multidisiplin Edukasi Risalah Iqtisadiyah: Journal of Sharia Economics Teknofile, Jurnal Sistem Informasi Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Jurnal Akuntansi Syariah (JAkSya) Jurnal Restorasi: Hukum dan Politik
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PERAN APLIKASI OK AL-IKHLASH DALAM MENINGKATKAN EFISIENSI PENGELOLAAAN KEUANGAN SANTRI PONDOK PESANTREN MODERN AL-IKHLASH Nuraini Laila Sari; Mia Lasmi Wardiyah
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 6 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan Desember 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i6.179

Abstract

This study aims to analyze the role of the Ok Al-Ikhlash application in improving the efficiency of financial management for students (santri) at Pondok Pesantren Modern Al-Ikhlash. Prior to the implementation of this application, financial administration processes were carried out manually, which often led to several problems such as long queues, delays in financial recording, and a lack of transparency between the administration and the students’ guardians. Using a qualitative approach with a case study method, data were collected through interviews, observations, and documentation involving the finance department, student guardians, and students. The findings indicate that the Ok Al-Ikhlash application has successfully enhanced the efficiency, transparency, and accountability of financial management within the pesantren. Financial transactions such as balance top-ups, tuition fee payments, and savings records can now be processed digitally and in real time, minimizing human errors and accelerating administrative services. Moreover, the adoption of a cashless system through student cards fosters independence, discipline, and financial responsibility among students. Overall, the Ok Al-Ikhlash application contributes significantly to the modernization of pesantren financial management through digital technology integration.
Analysis of the Implementation of Enhancing the Competitiveness of Halal SMEs in Indonesia Wardiyah, Mia Lasmi; Fauziah, Sofia Maryam; Utami, Sinbi Fitria; Subagja, Haifa Aulia Nurshafiyyah; Rosmayanti, Maya
Dinasti International Journal of Digital Business Management Vol. 7 No. 1 (2025): Dinasti International Journal of Digital Business Management (December 2025 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i1.6017

Abstract

The halal industry in Indonesia has experienced rapid growth and plays a significant role in strengthening the national economy. As the country with the largest Muslim population in the world, the demand for halal products continues to rise, particularly among Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implementation of Sharia principles in enhancing the competitiveness of halal MSMEs in Indonesia. The research employs a descriptive qualitative method using a literature review and secondary data analysis sourced from official institutions such as BPS, BPJPH, and KNEKS in 2025. The findings indicate that the implementation of Sharia principles which encompass halal compliance, justice, transparency, and business ethics has a positive impact on strengthening the competitiveness of halal MSMEs. The food and beverage subsector grew by 5.68% (year-on-year) and contributed 18.67% to the national GDP, while 9.8 million products had been certified halal as of October 2025. In addition, the total Islamic financial assets reached IDR 10,774 trillion, accounting for 28.6% of the total national financial assets, with a 12.8% (yoy) growth rate. These findings demonstrate that the application of Sharia principles enhances the credibility, efficiency, and competitiveness of halal MSMEs both nationally and globally. Nevertheless, the study identifies several challenges, such as low halal literacy among MSME actors, limited digitalization in the certification process, and insufficient collaboration among supporting institutions. Therefore, strengthening strategies through digitalization of certification services, entrepreneur education, and implementation of self-declaration programs are essential steps to promote the development of halal MSMEs that are inclusive, competitive, and sustainable.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Mahasiswa UIN Sunan Gunung Djati Bandung dalam Menggunakan E-Wallet Wardiyah, Mia Lasmi; Pebrianti, Zenny; Budiman, Arif; Rafiani, Amia Putri; Abdurrohman, Fauzy
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1344

Abstract

This study examines the factors that influence students of UIN Sunan Gunung Djati Bandung in deciding to use e-wallets as a means of digital payment. The rapid growth of cashless transactions among young users has raised questions about what drives their adoption of digital financial services. Using a descriptive qualitative approach, the research involved 30 third-semester students of the Sharia Accounting Study Program selected through purposive sampling. Data were collected through open-ended questionnaire items distributed via Google Forms, allowing respondents to describe their experiences, motivations, and perceptions regarding e-wallet usage. The findings show that the level of e-wallet utilization among students is notably high, with DANA emerging as the most widely used application. Students’ decisions are influenced mainly by ease of use, fast transaction processes, promotional offers, and social encouragement from peers. Perceptions of security are generally positive, supported by features such as PIN and OTP verification, although several respondents still expect improvements to prevent data breaches. Students also view e-wallets as more practical for small, daily transactions, while digital banking services are considered more suitable for saving or conducting larger transactions. Overall, the study highlights that e-wallets play a significant role in shaping students’ financial behavior by offering convenience, efficiency, and accessible digital financial tools that align with their everyday needs.
Inggris Nurjaman, Muhamad Izazi; Wardiyah, Mia Lasmi; Al-Rasyid, Camelia Sofwan; Eldiani, Nita; Tamami, Ahmad
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 05 (2025): JIEI : Vol. 11, No. 05, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the implementation strategy of mosque-based Islamic financial innovations to improve the welfare of rural communities In Indonesia. The research method used is descriptive qualitative with a library research approach. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, to obtain a systematic and comprehensive understanding. The results indicate that mosque-based Islamic financial innovations have significant potential as instruments for village economic empowerment. Various forms, such as mosque-based Islamic financial institutions (BMT), productive waqf, Islamic cooperatives, and the establishment of mosque-based Islamic Microfinance Institutions (LKMS), have been proven to improve community welfare by strengthening access to financing, creating jobs, and developing micro-enterprises. A key finding of this study is that program sustainability is largely determined by the existence of regular evaluation and monitoring mechanisms, active community participation, and strong regulatory support. Therefore, mosque-based Islamic financial innovations have the potential to become an alternative model for inclusive, equitable, and sharia-compliant village economic development.
Measuring the Relationship between Student Sentiment and West Java Governor's Popularity on Social Media: Spearman's Correlation Approach to Survey Data and Online Activity Wildan Hilmawan; Delia Futri Apriliani; Mochammad Rival Wijaya Putra; Mia Lasmi Wardiyah
Jurnal Restorasi : Hukum dan Politik Vol. 3 No. 1 (2025): Jurnal Restorasi : Hukum dan Politik, April 2025
Publisher : Jurnal Restorasi : Hukum dan Politik

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzed the relationship between student sentiment towards the Governor of West Java and his level of popularity on social media using the Spearman correlation approach. A total of 20 students became respondents through a 15-item Likert scale questionnaire. The results showed that support for leadership digitalization (r = 0.485) and active involvement in following the governor's official account (r = 0.476) had a moderate correlation with positive perceptions of students. In contrast, the perception of imaging (X9) showed a negative correlation (r = -0.471), indicating that the higher the students' perception that the governor's social media focused more on image than the substance of the policy, the lower their assessment of its performance. These findings provide insight into regional heads' digital political communication strategies in building social media-based image and legitimacy. With a data-driven approach, this research is expected to be a reference for academics, government practitioners, and the younger generation in understanding the relationship between public perception and digital interaction of regional leaders.
Analisis Integritas dan Skeptisisme Profesional terhadap Kepatuhan Auditor pada Standar Profesional Akuntan Publik Najla Kayla; Mia Lasmi Wardiyah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 1 (2026): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i1.2487

Abstract

Auditors' compliance with the Public Accountant Professional Standards (SPAP) is the main concern in maintaining the quality and trust of the audit process, especially in the face of increasingly complicated audit tasks. This study aims to evaluate the level of integ-rity and skepticism of auditors in supporting compliance with SPAP. This study uses a de-scriptive qualitative approach with observation methods and document studies. The object of the research is the Public Accounting Firm Dra. Yati Ruhiyati, data was obtained from direct observation during the field professional practice period and analysis of relevant audit documents. The results of the study show that the integrity of auditors can be seen from consistency in carrying out audit stages, compliance with established procedures, and clarity in audit documents. The professional skepticism of auditors can be seen from the cautious attitude in evaluating audit evidence, including the application of additional checks before drawing conclusions. These findings show that compliance with SPAP is not only formal, but also highly dependent on the auditor's professional attitude. This study shows the importance of increasing the integrity and professional skepticism of auditors as part of efforts to improve quality and compliance in audit practices in Public Accounting Firms.
Determinants of Sharia Accounting Students' Competence in Facing Industry 5.0 at State Islamic Religious Colleges in Java Island Wardiyah, Mia Lasmi; Dzikrayah, Fithri; Ponirah, Ade
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.v5i2.50155

Abstract

The advent of Industry 5.0 has intensified the demand for graduates to possess not only technical skills but also adaptive, innovative, and ethical competencies. In the context of State Islamic Religious Colleges (PTKIN) in Java, the readiness of Sharia accounting students to meet these demands remains uncertain, particularly regarding the integration of technology and Islamic values. This study examines the determinants of Sharia accounting students’ competence using the Theory of Planned Behavior framework, incorporating factors related to the learning process and educational environment. Data were collected through a questionnaire survey of Sharia accounting students from superior-accredited PTKIN in Java and analyzed using Partial Least Squares Structural Equation Modeling. The findings reveal that enriching educational experiences and the learning environment significantly influence student competence, while academic challenges, active learning, and staff–student interaction do not show significant effects. These results suggest that PTKIN should strengthen curriculum relevance by integrating technology, big data, and artificial intelligence into Sharia accounting education, while encouraging students to proactively develop Industry 5.0–related technological competencies.
Analisis Perbandingan Kinerja Keuangan BJB Syariah dan BSI di Indonesia Periode 2020-2024 Wardiyah, Mia Lasmi; Fazriani, Eva; Sa’idah, Meilatus; Hendrayana, Nanda Nursyahira; Ramadhani, Najwa Syarifah
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36972

Abstract

Penelitian ini bertujuan untuk menganalisis serta membandingkan kinerja keuangan Bank BJB Syariah dan Bank Syariah Indonesia (BSI) di Indonesia selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif komparatif dengan data sekunder berupa laporan keuangan tahunan masing-masing bank. Indikator kinerja keuangan yang digunakan meliputi Capital Adequacy Ratio (CAR), Return on Equity (ROE), dan Return on Assets (ROA). Teknik analisis data dilakukan melalui statistik deskriptif, uji normalitas Shapiro-Wilk, serta uji beda menggunakan Paired Samples Test. Hasil penelitian menunjukkan bahwa secara umum kinerja CAR kedua bank berada pada kategori sehat dan tidak terdapat perbedaan yang signifikan antara keduanya. Namun, pada aspek profitabilitas, baik ROE maupun ROA menunjukkan perbedaan yang signifikan, di mana BSI memiliki nilai ROE dan ROA yang secara statistik lebih tinggi dibandingkan BJB Syariah. Hal ini mengindikasikan bahwa BSI lebih efektif dalam mengelola modal dan aset untuk menghasilkan laba. Temuan penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen perbankan syariah dan regulator dalam meningkatkan kinerja dan daya saing perbankan syariah di Indonesia.
Co-Authors Abdul Rojak, Abdul Abdullah Azzam Abdurrohman, Fauzy Abidin, Deden Zaenal Adi Muhammad Syalimul Gaos Aini, Haniva Khuratul Aisyah Mega Benazira Ajeng Saeful Putri Akhirni Putri, Firna Flarestiana Al-Rasyid, Camelia Sofwan Alfarizi, Muhammad Bintang Alifya, Afifah Ilmi Alya Afriliani Andini Amalia Putri SW Andri Suwendi Ang Riqko Suhendi Anggraeni, Sri lestari Anjani, Sakila Meila Apriani, Nurul Ardillah, Nadwa Rahma Arham, Salwa Mayassarah Ariani Putri Utami Aribbah Fitroti Arif Budiman Asih, Alifah Sukma Aulia, Ghina Zahrah Auliyana, Auliyana Az Zahra, Aulia Falent Azahra, Hilma Amanatus Sa’adah Aziz Ramdhani, Muhammad Abdul Aziz, Fahmi Azzam Izzudin Bobang Noorisnan Pelita Dedi Supriyadi Delia Futri Apriliani Deska Pratama Dewi, Tia Junita Diani, Alika Rahmalia Diansyah, Hani Nur Dina Ecky Saputri Dini Hanifah Dzikrayah, Fithri Eldiani, Nita Erwin Munandar Fadhlurrahman, Muhammad Shidqi Fahmi Hasan Nugroho Fakhrur Rozi Ramdhani Fauziah, Adinda Rahma Fauziah, Sofia Maryam Fazriani, Eva Fiddienillah, Qheista Noor Ghefira Rahima Gitsni, Muhammad Faizal Gumilar, Asya Nurbayani Hafidhlatul H, Kalyca Najmi Hafizh Febryansyah Sonjaya Haifa Nur Jubaidah Haikal Kamil, Muhammad Rizki Hanina, Savira Hayatul Fazri, Muhammad Haikal Hendrayana, Nanda Nursyahira Hudiah, Nuri Nurul Ilham Abdullah, Ilham Inda Maula Zulfa Irfanullah, Fahmi Istiqomah, Iis Iwan Setiawan Izzul Haq Firman Maulana Kamila, Gisa Raenisa Kartika Dwifa Siregar Khaidir Ali Fachreza Khoerunnisa, Agna Khoirunnisa, Afifah Latif, Ayi Abdul M. Rafeli Iskandar Malika Aura Kinanti Margana, Marina Silvya Marliani, Amalia Matsani, Qurana Sab’ul Maulana, Izzul Haq Firman Meilani, Dini Mia Nurhasanah Miftahul Chair Moch Alfiana Candra Jani Mochammad Rival Wijaya Putra Mugni, Halim Abdul Muhammad Al Ghifari Muhammad Daffa Muhammad Faiz Haikal Muhammad Izzudin Islam Muhammad Rafly Mukhlis Harvian Muslimah, Adrezka Mudina Nabil Makarim Nabila Indriani Nabila Nandayanti Nadya Nur Haplah Najla Kayla Najla Khayira Najla Sahla Sahira Nanda Kuswandari Nasya Zahra Naufal Aziz Maulana Neni Nuraeni Ni’matul Aliyah Nuraini Laila Sari Nurhalizah, Siti Nurhasanah, Dalih Mutiara Nurjaman, Muhamad Izazi Nurmalasari, Andini Nurul Azmi Muhamad Tauhid Nurul Hasana NURUL RAHMAWATI Nuryanti , Juju Oktaviani, Siti Atikah Oktiani, Rashifah Zahra Pangestu, Trimas Arya Pebrianti, Zenny Permatasari, Adila Pingkan Salsa Hadiansyah Ponirah, Ade Pratama, Deska Putri Apriyani Putri Dina Amelia Putri, Ghaitsa Mutiara Putri, Melinia Putri, Shellya Eka Qheista Noor Fiddienillah Rabani, Kayla Fatha Rabbani, Raihan Ahmad Rafiani, Amia Putri Rahayu , Halimah Auliya Rahmadani, Nova Analia Rahmat, Nailla Alifia Ramadhani, Najwa Syarifah Ramdhani, Fakhrur Rozi Raudhatul Jannah Regina Lathifah Zahra Riantika Mutiara Ridwan Effendi Rifka Aqila Rika Afrianti Putri Ririn Nur Widyastuti Rizqy Hizbullah Ziyaulhaq Robbani, Burhanuddin Rohmah, Tria Najiatul Rosmayanti, Maya Roudhotul Hayati Nurislami Rusli, Ranti Afrilianti Saeful Anwar Sandra Siti Nurjanah Sandrina, Nahla Galuh Sani Dwina Putri Saputra, RM. Indra Jaya Saputri, Dina Ecky Sari, Nuraini Laila Satrio Bimo Ananda Sa’idah, Meilatus Setiawan, Iwan Shafira Aulia Az-Zahra Shifa Nurhayati Shofie, Maulaya Silvia Septiani Siti Hawa Febriani Siti Nur Azizah, Siti Nur Siva, Kamelia Sobana, Dadang Husen Subagja, Haifa Aulia Nurshafiyyah Suhendi, Ang Riqko Sukawati, Maudi Nabila Sulthon Ahmad Nawawi Sutrisna, Muhammad SW, Andini Amalia Putri Syarah, Asri Mariam Talitha Nabilah Tamami, Ahmad Tripalupi, Ramadhani Irma Trisnawati, Cahyani Laras Tsaqif, Thoriq Ahmad Ukasha, Muhammad Gala Ulpaija, Siti Utami, Ariani Putri Utami, Sinbi Fitria Vania Alya Zanatha Wawan Muhwan Hariri Wildan Hilmawan Wulan Siti Nurjanah Yamin, Zahra Yasir Ahmad Muyassar Yasmin Sherlly Aulia Zavier Hidayat, Muhammad Akhdan Zulbaidah Zulbaidah