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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat GUYUB: Journal of Community Engagement Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Islamic Banking and Finance Jurnal Akuntansi dan Keuangan Syariah Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Sujud: Jurnal Agama, Sosial dan Budaya Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
masyhuri masyhuri
Institut Agama Islam Negeri Bone
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Digitalisasi Akuntansi  Persediaan Berbasis Sistem Informasi pada UMKM: Studi Kualitatif Transformasi Digital Bisnis Fitrah Sakinah; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/9gsq7d75

Abstract

This study examines the digitalization of inventory accounting based on information systems within MSMEs in the context of digital business transformation through a qualitative literature-based approach. The study focuses on understanding how digital accounting systems reshape inventory management, operational efficiency, internal control mechanisms, and managerial decision-making processes in small and medium enterprises. The analysis was conducted using content analysis and thematic interpretation of academic literature related to accounting information systems, inventory management, digital transformation, and MSME sustainability. The findings indicate that digital-based accounting systems improve the accuracy of inventory records, accelerate information processing, strengthen internal control, and enhance data integration across business activities through real-time monitoring mechanisms. The study also reveals that digital transformation in MSMEs is influenced by organizational readiness, digital literacy, infrastructure availability, and the adaptability of human resources toward technological change. Despite various implementation challenges, digitalization contributes significantly to business sustainability and competitiveness by supporting more adaptive, transparent, and data-driven management practices in the digital economy era.
Urgensi Penerapan Audit Syariah untuk Meningkatkan Transparansi dan Akuntabilitas Laporan Keuangan Lembaga Keuangan Syariah Nurul Aghnia Syahdina; Fetti Fera; Radyatul Adawiyah; Masyhuri Masyhuri
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/zhatn304

Abstract

Sharia audit is an important supervisory tool used to ensure that Islamic Financial Institutions (IFI) comply with sharia principles, while also serving as the main foundation in creating transparency and accountability in financial statements. This study aims to explore the importance of implementing sharia audit in Islamic financial institutions in improving the quality of transparency and accountability of financial statements. The method used is a literature review with a descriptive qualitative approach. The results show that sharia audit conducted comprehensively by the Sharia Supervisory Board (SSB) is able to detect deviations from sharia principles, increase the confidence of interested parties, and strengthen the management of Islamic financial institutions. The main challenges found include the limited auditors who have dual abilities in accounting and fiqh muamalah, misalignment of sharia audit standards, and lack of transparency in reporting audit results to the public. This study suggests the enforcement of sharia audit regulations, increasing human resource capacity, and the use of information technology to support transparency in Islamic financial reporting.
Analisis Kepercayaan Donatur Melalui Akuntabilitas dan Transparansi Dana Donasi Online Perspektif Akuntansi Syariah Ahmad Resky; Nurmala Nurmala; Naysilla Difya Febrianti; Aulia Ramadani; Masyhuri Masyhuri
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/mk4ack76

Abstract

The development of digital technology has transformed philanthropic practices through online donation platforms that facilitate the collection and distribution of social funds. However, this development has also created challenges, particularly the low level of public trust in donation fund management due to a lack of transparency and accountability. This study aims to analyze donor trust through the aspects of accountability and transparency in online donation funds from the perspective of Islamic accounting. The study employs a literature review method with a qualitative descriptive approach by examining various relevant books and scientific journals. The findings indicate that accountability and transparency play significant roles in building and maintaining donor trust. Accountability is reflected in clear responsibility for fund management, while transparency is demonstrated through open access to information regarding the collection, utilization, and distribution of donation funds. From the perspective of Islamic accounting, these principles are aligned with the values of amanah (trustworthiness), justice, and openness, which serve as the foundation for managing social funds in Islam. Therefore, the implementation of accountability and transparency supported by Islamic accounting principles can enhance donor trust and promote the sustainability of professional and trustworthy online donation management
Analisis Pengelolaan Donasi Digital dalam Perspektif Akuntansi Islam pada Platform Crowdfunding Syariah St Amirah Hasbir; Dhea Artika; Fadil Maulana; Masyhuri Masyhuri
Sujud: Jurnal Agama, Sosial dan Budaya Vol. 2 No. 3 (2026): JUNI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/fh7fxs15

Abstract

The rapid development of digital technology has encouraged the emergence of sharia crowdfunding platforms as a modern medium for collecting and distributing social funds. Digital donation systems provide convenience, efficiency, and increase public participation in Islamic philanthropic activities. However, the growing use of digital platforms also raises various issues related to transparency, accountability, and compliance with Islamic accounting principles. This study aims to analyze the management of digital donations from the perspective of Islamic accounting on sharia crowdfunding platforms. The research uses a descriptive qualitative method with a literature study approach by examining journals, books, regulations, and previous studies related to Islamic accounting and digital donation management. The findings indicate that sharia crowdfunding platforms have generally implemented the principles of transparency and accountability in fund management, although challenges still remain regarding supervision, financial reporting standardization, and public trust. From the perspective of Islamic accounting, digital donation management must prioritize honesty, justice, trustworthiness, and compliance with Islamic principles. Therefore, strengthening sharia supervision, improving digital security systems, and increasing public literacy regarding sharia financial technology are essential to optimize digital donation management on sharia crowdfunding platforms.
Analisis Konseptual Hutang dan Modal dalam Bisnis Syariah Perspektif Fiqh Muamalah dan Akuntansi Syariah Ahmad Dzaky Djiloi; A. Amarsyah; Aryandi Aryandi; Masyhuri Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/dc1x3s94

Abstract

This study analyzes the distinction between debt (qardh) and capital (ra’s al-mal) in Islamic business from a fiqh muamalah perspective and its implications for sharia accounting. Using a qualitative library approach, the study finds that qardh functions as a social contract without profit, while capital is based on partnership and risk sharing linked to real economic activity. In practice, financing is dominated by debt-like and trade-based contracts due to risk and institutional constraints. This creates a gap between normative principles and implementation, especially in risk allocation and contract substance. The study highlights that unclear classification between debt and capital affects financial reporting and weakens accountability. Strengthening conceptual clarity is essential to ensure fairness, transparency, and compliance in sharia accounting.
Analisis Konsep Harta dalam Akuntansi Syariah terhadap Transparansi Keuangan pada UMKM Masa Kini Eny Nasriani Arham; A. Nurul Qalbi; Filna Firani; Masyhuri Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/hxnhjt35

Abstract

This study examines the concept of wealth (al-māl) in Islamic accounting and its relation to financial transparency in Micro, Small, and Medium Enterprises (MSMEs). The main problem addressed is the low level of financial transparency caused by limited accounting literacy and unstructured recording practices. A qualitative approach with a literature review method is applied by analyzing relevant academic sources on Islamic accounting and MSME financial management. The results show that wealth in Islamic accounting is not only viewed as an economic asset but also as an amanah carrying moral and spiritual responsibility. This perspective encourages more honest, transparent, and accountable financial practices. Moreover, proper application of the wealth concept improves the quality of MSME financial reporting and supports better decision-making. Thus, Islamic accounting contributes to building an ethical and transparent MSME financial system.
Analisis Konsep Transparansi dalam Pelaporan Keuangan Syariah Terhadap Kepercayaan Stakeholder Armach Dwy Syahbani; Azkiah Bafdah; Ferdiansyah Ferdiansyah; Masyhuri Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/nhsdgx61

Abstract

This study aims to analyze the concept of transparency in Islamic financial reporting and its impact on stakeholder trust in Islamic financial institutions. Transparency is understood as the presentation of financial information that is open, accurate, honest, and in accordance with Islamic principles, thus reflecting institutional accountability. In practice, Islamic financial reporting serves not only as a means of conveying economic information but also as a form of moral and spiritual accountability to the community. This study uses a qualitative approach through a literature review, examining various theories, regulations, and research findings related to transparency in Islamic financial reporting. The results show that consistent implementation of transparency can increase institutional credibility, strengthen relationships with stakeholders, and foster sustainable trust. Conversely, a lack of information disclosure has the potential to undermine stakeholder confidence in the institution's integrity and performance. Therefore, transparency in Islamic financial reporting is a crucial element in maintaining the reputation, accountability, and sustainability of Islamic financial institutions amidst the development of the modern economic system.
Analisis Perceived Value Terhadap Loyalitas Muzakki dalam Perspektif Akuntansi Syariah pada Entitas Syariah Nonbank Dwi Arieska; Andi Rezky Adzarani T; Alfiah Alfiah; Masyhuri Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/pya7qw05

Abstract

This study discusses the role of perceived value in building muzakki loyalty in non-bank Islamic entities through the perspective of Islamic accounting. Muzakki loyalty is an important factor in maintaining the sustainability of zakat management institutions because it is related to public trust in the management of zakat funds. This study uses a qualitative approach with a library research method based on scientific journals, books, and previous studies relevant to the research topic. The data analysis technique was carried out by reviewing and interpreting various scientific sources systematically. The results show that service quality, transparency, accountability, service convenience, and the implementation of sharia principles are able to create positive perceived value and increase muzakki loyalty. From the perspective of Islamic accounting, the principles of trustworthiness, fairness, transparency, and responsibility become important foundations in building muzakki trust toward zakat management institutions. This study indicates that muzakki loyalty is influenced not only by service quality, but also by trust in the institution’s integrity in implementing sharia values consistently.
Makna Harta dalam Akuntansi Syariah Terhadap Budaya Konsumsi Simbolik Generasi Z Muslim Digital Aulia Ratu Ayu Cahyani; Devina Samantha; Fitrah Riza Pertiwi; Masyhuri Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6y4ve397

Abstract

This study aims to analyze the meaning of wealth from a sharia accounting perspective on the symbolic consumption culture of Generation Z Muslims in the digital era. The development of information technology and social media has encouraged the emergence of consumption patterns that are not only oriented towards fulfilling needs, but also as a means of building identity, gaining social recognition, and demonstrating status in the digital environment. This phenomenon makes wealth have a broader meaning than its economic function. The study used a descriptive qualitative method with a literature study approach through the review of various scientific sources, sharia accounting concepts, and social phenomena developing in digital media. The results show that the symbolic consumption culture of Generation Z Muslims is influenced by social media exposure, lifestyle trends, and the need for self-existence. From a sharia accounting perspective, wealth is seen as a trust from Allah SWT that must be managed responsibly, balanced, and in accordance with the principles of maqashid sharia. Therefore, a proper understanding of the value and function of wealth in Islam can be a foundation for Generation Z Muslims to form wiser, more proportional consumption behavior, and avoid excessive and consumptive attitudes in the digital era.
Transformasi Pengelolaan Keuangan UMKM Melalui Akuntansi Syariah Berbasis Digital yang Transparan Nur Aziza; Sitti Hardianti; Ade Meilisyah; Masyhuri Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/r4tctx54

Abstract

Digital transformation has become an important strategy in improving the competitiveness and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in the Industrial Revolution 4.0 era. The use of digital technology can increase efficiency, productivity, innovation, and expand market access. However, the implementation of digitalization in Indonesian MSMEs still faces several challenges, such as low digital literacy, limited capital, lack of competent human resources, and weak technological infrastructure.This study aims to examine the importance of digital transformation in MSME financial management based on transparency and accountability. Digital financial management helps make recording and reporting processes more effective, transparent, and accessible, thereby increasing customer and business partner trust. In addition, digital systems also support faster and more accurate business decision- making.The results show that digital transformation can improve operational efficiency and create transparent, accountable, and competitive financial governance for MSMEs. Therefore, government support, increased digital literacy, and stronger technological infrastructure are needed to accelerate MSME digitalization in Indonesia.
Co-Authors A. Amarsyah A. Nurul Qalbi Ade Meilisyah Agus Setiawan Ahmad Afreza Bahri Ahmad Dzaky Djiloi Ahmad Fadhil Ahmad Resky Akbar Aprian H Akmal Akmal Alamsyah Alamsyah Alfiah Alfiah Andi Devtriana Alya Nabila Andi Kamilah Zahra Andi Rezky Adzarani T Andi Tahir Andinah Alfia Azzahra Anggun Suryani Hasmal Annisa Annisa Armach Dwy Syahbani Aryandi Aryandi Atika Syahra Aulia Ramadani Aulia Ratu Ayu Cahyani Azkiah Bafdah Devina Samantha Dhea Artika Dwi Arieska Efa Fadillah Elis Oktaviani Eny Nasriani Arham Eslam Amir Mohammed Abdelrahman Eva Arifah Fadil Maulana Fahmi Andika Febri Andany Ferdiansyah Ferdiansyah Fetti Fera Filna Firani Fitrah Riza Pertiwi Fitrah Sakinah Gading Rayhan Al-Ikbar Hasriady Hasriady Imma Imma Jawziyah Khaerullah Karmila Karmila Madinatul Munawwarah Muammar Hasri Muh Hamzah Muh. Az’har Muh. Rijal Muhammad Abrar Naysilla Difya Febrianti Nindi Astuti Nindi Nur Afinah Syakilah Nur Akifa Akifa Nur Aliyah Rahma Saleh Nur Aziza Nur Aznisyah Nur Hikmah nur syarinah Nuranjani Nuranjani Nurfatina Dilla Nurmala Nurmala Nurul Aghnia Syahdina Nurul Annisa Peri Peri Radyatul Adawiyah Rais Abrar Syam Riski Fadilah Rohana Rohana Roy Sakti Prasetya Sahrul Ramadhan Samihah Ulvah Septiani Wulan Purnamasari Sitti Hardianti Sitti Nur Syafika St Amirah Hasbir Sukmawati Sukmawati Syahru Ramadan Taufikurahman Taufikurahman Tia Permatasari Tiara Eka Prastiwi Tri Aryana Ulfa Sari Wahyu Ardiman