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All Journal At-Taradhi: Jurnal Studi Ekonomi Al-Muzara'ah Jurnal IMPACT: Implementation and Action Bantenese Jurnal Pengabdian Masyarakat Al-Kharaj: Journal of Islamic Economic and Business 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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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.
Optimizing Mosque Waqf Management in Supporting the Achievement of Sustainable Development Goals (SDGs) Budiman, Mochammad Arif; Muhammad, Aliyu Dahiru; Sadewa, Manik Mutiara; Andriani, Andriani; Rizqina, Nabila Fatiha; Rifqi, Muhammad Mumtaza
AL-MUZARA'AH Vol. 13 No. 2 (2025): AL-MUZARA'AH (December 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.2.239-252

Abstract

This paper examines how optimizing the management of mosque waqf (Islamic endowments) can support the achievement of the United Nations Sustainable Development Goals (SDGs). It explores the conceptual linkages between mosque waqf and sustainable development, analyzes the diverse roles of mosque waqf in addressing SDG targets, and proposes strategies for enhancing the efficiency and impact of mosque waqf management. The article discusses the potential of mosque waqf to contribute to poverty reduction, promotion of health and well-being, quality education, and environmental sustainability. It highlights the need for modernizing waqf management practices, drawing on principles of good governance, financial management, and social impact, to unlock the full potential of mosque waqf in supporting sustainable development initiatives.
Analysis of Compliance in Submitting Accountability Reports of Work Unit Treasurers in Central Sulawesi Province Fitriani; Manik Mutiara Sadewa
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11294

Abstract

Fluctuations in gold prices influenced by global economic conditions, inflation, exchange rates, and geopolitical uncertainty can influence people's behavior in investing in gold. Differences in the characteristics of Gold Savings and Gold Installment products are thought to cause different responses to changes in gold prices. This study aims to analyze the effect of gold prices on the volume of Gold Savings and Gold Installment purchase transactions and compare the effect of gold prices on both products at Pegadaian Syariah Kebun Bunga Banjarmasin Branch in 2025. This study uses a quantitative approach with a time series design. The data used are daily gold price data, Gold Savings purchase transaction volume, and Gold Installment during the period January–December 2025. Data collection techniques were carried out through documentation, while data analysis used descriptive statistics, classical assumption tests, simple linear regression, t-tests (partial), coefficients of determination (R²), as well as dummy variable regression and interactions to test the differences in the influence of gold prices on both products. The results of the study indicate that gold prices have a positive and significant effect on the transaction volume of Gold Savings purchases, with a significance value of 0.000, and a positive and significant effect on the transaction volume of Gold Installments purchases, with a significance value of 0.002. The regression coefficient for Gold Savings is larger than for Gold Installments, indicating a relatively higher level of sensitivity. However, the results of the dummy variable regression and interaction terms indicate no statistically significant difference in the effect of gold prices between the two products. Thus, gold prices have been shown to influence the transaction volume of both Sharia gold investment products, but the effects are not significantly different.
Co-Authors Andriani Andriani Anggraini, Putri Dewi Basyirah Ainun Fadhillah, Rizky Fitriani Lusiana Handayani Mairijani Mairijani Mairijani . Maulani, Subhan Mochammad Arif Budiman Muhammad, Aliyu Dahiru Nadiah Nailiya Nikmah Noor Romy Rahwani Nurul Mukhlisah, Nurul Pratiwi, Wulan Rakhmawati, Aneta Rifqi, Muhammad Mumtaza Rizqina, Nabila Fatiha Romy Rahwani, Noor Sandra Iriawan Sandra Iriawan, Sandra Wulan Pratiwi Yassir Fahmi, Muhammad