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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) el-Amwal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Akuntansi: Jurnal Riset Ilmu Akuntansi Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Journal of Islamic Economics and Finance Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Manajemen Bisnis Era Digital Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Intelek Insan Cendikia Jurnal Strategi Bisnis Teknologi Jurnal Transformasi Bisnis Digital Jurnal Manajemen Kewirausahaan dan Teknologi Bridge: Jurnal Publikasi Sistem Informasi dan Telekomunikasi Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Manajemen Bisnis Digital Terkini Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Rayyan Firdaus
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Sistem Informasi Akuntansi dan Pemanfaatan Teknologi Informasi terhadap Kinerja Karyawan di Indonesia Nuriani Nuriani; Rayyan Firdaus
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2615

Abstract

In the modern era, the implementation of Accounting Information Systems (AIS) and the use of Information Technology (IT) have an impact on employee performance in Indonesia. This research investigates various relevant previous studies through a thorough literature study. The results show that AIS and IT improve employee performance. The combination of the two can improve productivity, product or service quality, and a company's competitive advantage; AIS can improve work efficiency, data accuracy, and decision-making quality, while IT enables better collaboration, work flexibility, and wider information access. But the success of AIS and IT depends on many things, such as management support, employee training, and the suitability of the system to business needs. According to this study, AIS and IT are important components in improving employee performance in Indonesia.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja System Informasi Akuntansi Nakita Sisilia; Rayyan Firdaus
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1012

Abstract

This research discusses the factors that influence the performance of Accounting Information Systems (AIS) in companies, which are very important in supporting operational efficiency and decision making. This system plays a vital role in managing financial data, but is often hampered by problems with the quality of human resources, technology and data management. The theoretical study uses the Information Systems Success Model and Technology Acceptance Model to evaluate AIS performance in terms of system quality, information, services and user acceptance. This research methodology uses a qualitative approach with document analysis, reviewing journals and related research reports. The research results show that the main factors influencing AIS performance include HR skills, choosing the right technology, data quality, and user adaptation to the system. Therefore, companies need to invest in human resource development, choose appropriate technology, and ensure accurate data management. In conclusion, to improve AIS performance, companies must manage these factors well so that they can support more precise and efficient decision making.
Pentingnya Akuntansi Syariah di Era Modern Artika Dewi Putri; Rayyan Firdaus
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 6 (2024): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i6.994

Abstract

The importance of Islamic accounting in this modern era is increasingly relevant, especially in preventing unexpected practices such as fraud, dishonesty and other abuses in the world of accounting. Specifically, this paper analyzes the values of Islamic principles applied in the accounting process to avoid the emergence of these practices. The methodology used in this research is descriptive analysis, where the author elaborates on the main elements of Islamic principles applied in accounting. Furthermore, this paper attempts to differentiate clearly between the basic values underlying Islamic accounting and conventional accounting.The comparative findings between the two systems show that Islamic values, such as honesty, fairness and truth—which are important principles in Islamic accounting—have a deeper meaning when compared to the same values in conventional accounting. The firm application of Islamic principles in accounting can clearly reduce fraudulent practices and other unexpected activities. Apart from that, this also contributes to increasing social welfare for stakeholders, because Islam encourages society to provide maximum benefits to other communities.The practical implication of this research is the need to redefine values in conventional modern accounting, so that stakeholders can obtain greater benefits and reduce potential losses for society. The value of financial reporting should not only reflect current conditions, but also provide solutions that can improve the welfare of stakeholders.
Keuntungan dan Tantangan dalam Penggunaan Akad Mudharabah untuk Pembiayaan Usaha Mikro, Kecil, dan Menengah (UMKM) Tiur Herlina Yanti Hutagalung; Rayyan Firdaus
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 6 (2024): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i6.998

Abstract

There are various types of financing in Islamic banking or financial institutions, one of which is mudharabah financing. This financing is a cooperation agreement between the capital owner (shohibul mal) and the fund manager (mudharib) for a business, where the profit is shared according to the agreed percentage based on the profit obtained. Mudharabah financing is closely related to UMKM, where UMKM owners, especially housewives, play an important role in managing family finances. This study aims to examine what are the challenges for UMKM in using the mudharabah contract and what are the advantages of using the mudharabah contract. The method used in this study is qualitative research with a descriptive approach, as well as descriptive data analysis through literature studies from scientific journals and books. The results of this study indicate that mudharabah financing can help the community in improving UMKM.
Prinsip-Prinsip Akuntansi Syariah dalam Laporan Keuangan Bank Syariah Safira Armah; Rayyan Firdaus
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i6.984

Abstract

This study aims to analyze the application of sharia accounting principles in the financial statements of Islamic banks in Indonesia, focusing on the implementation of Sharia Financial Accounting Standards (SAK Syariah) and its impact on the transparency of financial statements. The Islamic banking industry in Indonesia has experienced rapid development, but the application of sharia accounting in financial statements still faces a number of challenges, such as differences in interpretation of sharia provisions, limited human resources, and difficulties in adapting accounting standards to the ever-evolving economic conditions. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews and documentation studies of the financial statements of leading Islamic banks. The results of the study indicate that although most Islamic banks in Indonesia have implemented sharia accounting principles in accordance with the SAK Syariah guidelines, there are still differences in their application, especially in more complex transactions. The main challenges faced are differences in interpretation of sharia provisions and the limited number of auditors and practitioners who are competent in the field of sharia accounting. The application of sharia accounting principles contributes to increasing the transparency of financial statements, although there are still obstacles in terms of the general public's understanding of the technical terms used. This study also found that although most banks have followed the SAK Syariah guidelines, there are gaps in the application of sharia principles to more innovative financial products. Therefore, it is necessary to update the SAK Syariah to accommodate the development of more complex financial products and instruments, in order to improve the consistency and credibility of the financial statements of Islamic banks in Indonesia.
Akuntansi Syariah dan Pengentasan Kemiskinan dalam Menciptakan Kesetaraan Sosial di Indonesia Vera Diyah Anggriani; Rayyan Firdaus
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i6.990

Abstract

Islamic accounting has developed as a financial method aimed at promoting social justice and people's well-being in addition to making profit. Islamic accounting has a strategic role in reducing poverty and creating social equality in Indonesia, which is the world's largest Muslim population. The study analyzed how the application of islamic accounting based on principles such as transparency, justice, and social responsibility could help reduce poverty rates in Indonesia. Through literature and secondary data analysis, the study found that islamic accounting, mainly by instruments such as zakat, wakaf, and qardhul hasan, could provide financial solutions that support poor people's economic empowerment. Islamic accounting not only serves as a accounting system, but also as a tool to help strengthen the redistribution of wealth and build an inclusive economy.
Manfaat Akuntansi Syariah Dalam Mendorong Pertumbuhan Ekonomi Syariah Linda Puji Kesuma; Rayyan Firdaus
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 6 (2024): Desember : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i6.1041

Abstract

Islamic accounting is an accounting system rooted in Islamic principles, such as fairness, transparency, and social responsibility. This system aims to support ethical economic practices that align with Islamic values, including the prohibition of usury, gharar (uncertainty), and activities that conflict with sharia. This article examines the benefits of Islamic accounting in fostering the growth of the Islamic economy. First, Islamic accounting helps build trust among business stakeholders and the wider community by providing accurate and transparent financial information in line with sharia principles. Second, it promotes more responsible financial management, thereby reducing financial risks that do not comply with sharia. Third, Islamic accounting plays a role in developing Islamic financial instruments, such as sukuk, zakat, and waqf, which serve as sources of productive financing for the Islamic economic sector. Therefore, the effective application of Islamic accounting can stimulate sustainable growth in the Islamic economy, promote financial inclusion, and enhance global economic stability.
Keuntungan dan Tantangan dalam Penggunaan Akad Mudharabah untuk Pembiayaan Usaha Mikro, Kecil, dan Menengah (UMKM) Tiur Herlina Yanti Hutagalung; Rayyan Firdaus
Transformasi: Journal of Economics and Business Management Vol. 3 No. 4 (2024): Desember : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i4.2182

Abstract

There are various types of financing in Islamic banking or financial institutions, one of which is mudharabah financing. This financing is a cooperation agreement between the capital owner (shohibul mal) and the fund manager (mudharib) for a business, where the profit is shared according to the agreed percentage based on the profit obtained. Mudharabah financing is closely related to UMKM, where UMKM owners, especially housewives, play an important role in managing family finances. This study aims to examine what are the challenges for UMKM in using the mudharabah contract and what are the advantages of using the mudharabah contract. The method used in this study is qualitative research with a descriptive approach, as well as descriptive data analysis through literature studies from scientific journals and books. The results of this study indicate that mudharabah financing can help the community in improving UMKM.
Pandangan Islam Tentang Riba Dalam Transaksi Keuangan: Tinjauan Ayat Al-Qur’an, Hadis, dan Pendapat Para Ulama Rozatul Ikhwa; Rayyan Firdaus
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i4.629

Abstract

Various economic systems, including Islamic ones, have debated usury in financial transactions. Because it is considered detrimental to one of the parties and contrary to the principles of justice, usury, which literally means unfair additions or profits in transactions, is prohibited in Islam. By referring to primary sources such as the Qur'an and Hadith, as well as the opinions of fiqh scholars, this research aims to study the Islamic perspective on the use of riba in recording financial transactions. Understanding the use of usury in recording financial transactions is the main objective of this research. The research results show that Islam emphasizes the prohibition of usury in recording financial transactions and encourages the use of a financial system that is based on the principles of balance, transparency and mutual benefit. Apart from that, this research also discusses alternative efforts that can be used by the Islamic financial system to replace the practice of usury, such as the application of fairer principles for results (mudharabah) and buying and selling (murabahah). Thus, the Islamic financial system can stop the practice of usury.
Tantangan Akuntansi Syariah dalam Pengelolaan Rekening Investasi Berbagi Keuntungan pada Bank Islam Nur Aida; Rayyan Firdaus
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i4.632

Abstract

Because interest-bearing deposits are not allowed by Islamic Sharia rules and principles, Islamic banks generally collect deposits in the form of profit-sharing investment accounts. These accounts differ from conventional deposits not only because of the profit-sharing nature of the returns they offer but also because the relationship between the customer and the bank is not a debt contract, so these deposits are not considered 'fixed capital.' (artinya, nasabah dapat menerima hasil negatif atau kerugian). This last characteristic poses serious regulatory issues in jurisdictions where bank deposits are legally required to have a definition of 'certain capital.' In general, the presence of such 'risk-bearing instruments' in the capital structure of Islamic banks complicates the assessment of their capital adequacy. Moreover, the fact that profit-sharing investment account holders are a type of equity investor without the governance rights held by creditors or shareholders poses a significant oversight problem. This article explains these issues in more detail and proposes a solution in the form of a structural distinction between Islamic banks in the narrow sense on one side, and entities managing profit-sharing investment accounts on the other.
Co-Authors Abigail Claudya Sesa Ade Andriana Salsabila Ade Sulistiawati Adraqal Mona Al Syauqan Aldo Gunawan Alia Fawwaz Amanada Putri Wijaya Amelia Nuranjani Ananta Putri Oktafianti Anggini Widya Putri Anis Agita Anis Shafa Anna Fadhila Annisa Desviana Annisa Qur'aini annisa quraini Annisa Sagala Ardiana Rahmadania Arriza Khana Artauli Mahdalena Br Sinaga Artika Dewi Putri Astina Siagian Athaya Hargita Audya Cantika Putri Ayunita Balqis Humaira Cessarani Syah Anggi Pane Chairy Ramadhan Cut Khaisa Ulvia Cut Mutia Darma Dewi Dera Safitri Desy Rizkia Devi Aulia Sari Dian Mahera Dinda Putri Ramadani Dini Rahma Sani Doni Sutanto Eka Yanti Elke Dwi Soraya Evi Juliani Farah Fadila Fatanah Azzahra Adifa Fazillah Turrahmi Fa’ahakhododo Firman Adi Hazrina Panjaitan Hendika Siringoringo Heri Wibowo Hidayatussa’adah Icha Riani Ichsan Ichsan Idawarni idawarni idawarni Indah Nirwana Sari Indriani Azzahra Intan Maulina Intan Putri Wiriko Ira Wahyuni Irma Safitri Juni Purnama Wati Juvent Ade Pratama Kamilia Inda Tuffahatii Karina insani tumangger Kevin Wantoper Khaira Amelia Laina Fitri Larasati siregar Linda Puji Kesuma Liza Ulfitri M. Aulia Fitra Purba Mauizatul Hasanah Mega Yuwanda Mesya Nandawani Manik Mhd Yudha Sirgi Ardhana Mira Ryanti Mirza Noer Rahman Misjelina Br Surbakti Muhammad Eggy Atamy MUHAMMAD ILHAM Muhammad Rafiqi Damanik Muhammad Rifki Prayoga Mujiburrahman Mujiburrahman Mujiburrahman Mukhlish Muhammad Nur Mulia Sariatul Jannah Munardi Munardi Munasarah Munawarah Munawarah Naira Azzahra Nakita Sisilia Natria Aminarti Nazaruddin Wali Nazli Hasan Nazwa Arifa Siregar Nia Nazwa Aulia Pane Niswatul Ajmi Nita Khairani Siregar Nova Crusita Hutabarat Novia Ardana Siregar Nur Aida NUR FAUZIAH Nurhaliza Nurhaliza Nuriani Nuriani Nurul Monika Larasati Okvia Dera Utami Putri Nabillah Julia Putri Zakia Rahma R Deci Fadillah Rafila Khansa Rahmah Nabila Putri Raif Ratu Rifka Raja Irama Pujangga Randy Luther Manik Rayyan Hidayat Revira Revira Ria Resti Sinaga Rifqi Arrazaq Rikeniateni Rina Kurniati Saragih Ripaldo Hamonangan T Riris Sri Mariani Br. Tobing Riska Mulfadillah Riska Pricilia Rizki Zaskiyah Daulay Rizky Juliana Tanjung Rona Juliyanda Roza Sahara Rozatul Ikhwa Rusli Rusli Ryan Fahlevi Ryan Kurniawan Ritonga Safira Armah Safira Nurul Huda Safriana Safriana Safriani Safriani Sahibatun Rahma Sahrul Hamdi Lubis Saidatun Nuri Sarah Umairoh Selfiana Dewi Sentiyani Sentiyani Siti Aqila Zahra Nasution Sittong Parluhutan Panjaitan Sri Wahdini Suriani Suriani Suriani syahfira, hermalia Syifa Thahira Yusral T. Zakil Mubarak Tassya Putri Azzahra Tasya Azzura Tasya Putri Azzahra Teri Agustina Tiar Reni Yulwanda Tiara Putri Utami Tiur Herlina Yanti Hutagalung Trie Yolanda Sari Tuti Astuti Ullya maksum Ulya Najla Salsabila Ulya Salsabila Vera Diyah Anggriani Viya Aurelia Salsabila Weni Aulia Utami Windi Anggriyani Windi Nandina Winna Irafia Pohan Wirda neli Wirdatul Husna Wulan Putri Ani Yasyfa Hauna Varin Yesa Mayasari Zahara Zahara Zahara Zulfahmi Zulfahmi