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All Journal At-Taradhi: Jurnal Studi Ekonomi Jurnal IMPACT: Implementation and Action Bantenese Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Sinergi International Journal of Accounting and Taxation International Journal of Economics, Business Management and Accounting
Manik Mutiara Sadewa
Program Studi Akuntansi Lembaga Keuangan Syariah (ALKS) Jurusan Akuntansi Politeknik Negeri Banjarmasin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Factors Affecting Customer Interest in Using Mudharabah Saving Accounts at Bank Syariah Indonesia Izzaty, Nurul Azkiya; Sadewa, Manik Mutiara
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14341

Abstract

Mudharabah savings is a deposit product managed based on a profit-sharing principle between the customer and the bank. Mudharabah savings provide benefits to customers in the form of profit-sharing from the bank's revenue generated from managing the funds. This study aims to analyze the influence of service quality, religiosity, profit sharing, and fund management transparency on customer interest in using Mudharabah savings at Bank Syariah Indonesia. The research method used is quantitative with a descriptive approach. The study's respondents consisted of 96 individuals. Data were collected using a questionnaire and analyzed using multiple linear regression with SPSS Statistics 22. The results of the study indicate that partially 1) service quality has a negative effect on customer interest since the t- value (-0.382) < t-table (1.986), 2) religiosity has a positive effect on customer interest since the t-value (3.139) > t-table (1.986), 3) profit sharing has a positive effect on customer interest since the t-value (2.226) > t-table (1.986), 4) fund management transparency has a positive effect on customer interest since the t- value (2.896) > t-table (1.986). Meanwhile, simultaneously, service quality, religiosity, profit sharing, and fund management transparency positively influence customer interest since the F-value (32.146) > F-table (2.47).
Penerapan Manajemen Risiko Perbankan Syariah di Indonesia, Malaysia dan Brunei Darussalam Anggraini, Putri Dewi; Sadewa, Manik Mutiara
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14352

Abstract

Islamic Financial Institutions in Indonesia are currently growing rapidly, including Islamic banks. After the global financial crisis, some experts argue that Islamic banks are more stable than conventional banks. Now banking in every country has regulations related to the implementation of risk management. The implementation of good risk management is expected to minimize risk in the future. Islamic banking in Indonesia, Malaysia, and Brunei Darussalam face greater risks in the future so that more and complex literacy is needed to be able to find out the application of risk management for Islamic banking. The data collection method in this research uses a literature study. The type of data used is qualitative data and the data source used in this research is secondary data in the form of documents or literature relevant to the title under study. The results showed that there are similarities in the active supervision of the Board of Directors, the Board of Commissioners and the Sharia Supervisory Board; the adequacy of risk management policies and procedures and the determination of risk limits; the process of identifying, measuring, monitoring and controlling risks and risk management information systems; internal control systems; and risk management organizations and functions in Islamic banking in Indonesia, Malaysia and Brunei Darussalam. In addition, there are differences in the types of risks that exist in these three countries.
Artificial Intelligence in Islamic Financial Institutions in Indonesia: A Systematic Literature Review Maulani, Subhan; Rakhmawati, Aneta; Budiman, Mochammad Arif; Sadewa, Manik Mutiara; Ainun, Basyirah
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 1 (2025): January 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i1.2733

Abstract

Artificial intelligence is an innovation and development of computers and machines that create human-like capabilities, namely, cognitive abilities, learning, adaptation, and decision making. The implementation of artificial intelligence in Islamic financial institutions increases not only for service innovation but also for analyses data, fraud detection systems, and analyses risk management. The key to dealing with technological change is the collaboration of various parties, namely, practitioners, academics, industry players, regulators, and experts in Islamic finance and economics. This study aims to determine the trend of publication, application, development, challenges and opportunities of artificial intelligence in Islamic financial institutions in Indonesia from 2014 to 2023. The results obtained in this study show that there are 15 journal articles that show 5 types of artificial intelligence in Islamic financial institutions, namely, financial technology, digital security, blockchain, robo-advisors, and digital banks. Islamic financial institutions in Indonesia have used artificial intelligence as needed. The development of artificial intelligence has changed people's life style, increased human resources, and developed regulations to increase security and trust. The challenge is to increase innovation, supervision and protection, create maximum literacy and inclusion, and collaboration. The opportunities that occur are the creation of a sustainable economy, increasing the development of Islamic economics and finance, creating superior human resources, and easy to analyse risk management
PENYUSUNAN LAPORAN KEUANGAN MASJID (STUDI KASUS MUHAMMADIYAH AL-MUHAJIRIN DAN MASJID JAMI PEMURUS DALAM) Fadhillah, Rizky; Ainun, Basyirah; Andriani, Andriani; Sadewa, Manik Mutiara
Jurnal IMPACT: Implementation and Action Vol. 7 No. 1 (2024): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v7i1.14354

Abstract

Mosques are institutions that collect and distribute community funds, therefore it is necessary to carry out financial records in accordance with generally accepted standards for mosques. PSAK 1 and ISAK 35 are relevant financial reports for reporting mosque financial flows. In this activity, the objects were the Muhammadiyah Al-Muhajirin Mosque in Banjarmasin and the Jami Pemurus Dalam Mosque. Through technical guidance by direct visits to the field, results were obtained in the form of presenting financial reports in accordance with ISAK 35 standards, namely in the form of Financial Position Reports, Comprehensive Income Reports, Net Asset Change Reports and Cash Flow Reports. It is hoped that this activity can help mosque administrators to better understand the preparation of ISAK 35 standardized financial reports.
Internal Audit Evaluation at the National Zakat Agency of Banjarmasin City Based on the Latest Decision Fadhillah, Rizky; Nadiah; Sadewa, Manik Mutiara
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i3.815

Abstract

Effective zakat fund management requires transparent and accountable governance. Internal audits play a crucial role in ensuring public trust and operational efficiency in zakat management organisations such as the National Zakat Agency of Banjarmasin City. This study aims to evaluate the implementation of internal audits at the National Zakat Management Agency of Banjarmasin City, with a specific focus on compliance with the recently issued National Zakat Management Agency Decisions No. 98 and 99 of 2024. Using a descriptive qualitative approach, this research collected data through questionnaires and interviews with 13 key informants, including leaders, internal auditors, and auditees. The results of this study indicate that, although the National Zakat Agency of Banjarmasin City has a strong formal internal audit structure, its practical implementation requires strengthening at all stages of planning, implementation, and follow-up. The main challenges identified include a lack of trust from operational units, the absence of a clear formal audit mandate, limited access to information, and difficulties in fully integrating audit practices into the organisational culture. Additionally, coordination issues in follow-up actions were also identified. However, the overall process of planning, establishing, implementing, evaluating, reporting, and following up on internal audits generally scored well (average 4.3–4.7 out of 5), indicating a positive foundation for the organisation.
Analisis Rasio Efektivitas dan Efisiensi Kinerja Keuangan Rumah Zakat Tahun 2024 Khairina Annisa; Sadewa, Manik Mutiara; Nurhidayati
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15021

Abstract

This research aimed to assess how effectively and efficiently Rumah Zakat managed its finances during the year 2024. Utilizing a descriptive quantitative method, the study analyzed 22 financial ratios derived from the assessment standards developed by PUSKAS BAZNAS, based on audited financial reports for 2024. The results revealed an outstanding level of distribution effectiveness, demonstrated by a Net Allocation to Collection Ratio of 91.31% and a Turn Over Ratio of 10.06. However, this strong effectiveness is contrasted by poor fundraising efficiency, as reflected in a Fundraising Cost Ratio of 108.95%, significantly above the established efficiency benchmark. The disparity between high effectiveness and low efficiency highlighted the need for a strategic overhaul in fundraising efforts through strengthening digitization of systems, collaboration among zakat institutions, and grassroots community involvement. These insights call for an improvement in performance measurement metrics for zakat management organizations (OPZ) and advocate for a governance model that is both sustainable and grounded in sharia-based values.
Co-Authors Andriani Andriani Anggraini, Putri Dewi Anisa Agustina, Anisa Basyirah Ainun Fadhillah, Rizky Izzaty, Nurul Azkiya Khairina Annisa Lusiana Handayani Mairijani Mairijani Mairijani . Maulani, Subhan Mochammad Arif Budiman Nadiah Nailiya Nikmah Noor Romy Rahwani Nurhidayati Nurul Mukhlisah, Nurul Pratiwi, Wulan Rakhmawati, Aneta Romy Rahwani, Noor Sandra Iriawan Sandra Iriawan, Sandra Wulan Pratiwi Yassir Fahmi, Muhammad