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All Journal International Journal of Multidisciplinary Research and Literature (IJOMRAL) Buletin Abdi Masyarakat (BAM) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Comprehensive Science Jurnal Kendali Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi BELGI : Journal of Islamic Business and Decision Sciences
Tri Hesti Utaminingtyas
Universitas Negeri Jakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Analisis Penerapan Akuntabilitas dan Transparansi pada Pengelolaan Dana Zakat, Infak dan Sedekah di Masjid Panglima Besar Jenderal Soedirman Ichsan Ridwan Hafizh; Tri Hesti Utaminingtyas; Nuramalia Hasanah
Journal of Comprehensive Science Vol. 5 No. 8 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i8.4282

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntabilitas dan transparansi dalam pengelolaan dana Zakat, Infak, dan Sedekah (ZIS) di Masjid Panglima Besar Jenderal Soedirman berdasarkan Undang-Undang Nomor 23 Tahun 2011, serta menilai kesesuaiannya dengan PSAK 409 pada tahap pelaporan dan COSO Internal Control Framework pada tahap pengendalian. Penelitian ini juga merumuskan usulan perbaikan pelaporan keuangan berbasis PSAK 409. Metode yang digunakan adalah pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan akuntabilitas dan transparansi masih belum optimal, dengan tahap pelaporan dan perencanaan sebagai tahapan terlemah. Analisis kesesuaian dengan PSAK 409 menunjukkan bahwa pelaporan keuangan masih berupa rekapitulasi sederhana dan belum sesuai standar, sementara analisis dengan COSO menunjukkan sistem pengendalian internal telah berjalan pada tingkat dasar namun masih terdapat kelemahan pada penilaian risiko, standardisasi prosedur, dan pemantauan. Penelitian ini merumuskan usulan perbaikan berupa format laporan posisi keuangan dan laporan aktivitas sebagai langkah awal yang aplikatif untuk meningkatkan transparansi dan akuntabilitas pengelolaan dana ZIS.
Cognitive Appraisal as a Central Mechanism in Islamic Ethical Decision Making: Evidence from AI-Enabled Islamic Fintech in Indonesia Puji Rahayu Setyaningsih; Tri Hesti Utaminingtyas
BELGIFOODS JOURNALS Vol. 1 No. 2 (2026): BELGI: Journal of Islamic Business and Decision Sciences
Publisher : Undergraduate Program in Shariah Economic Law, STIS Al Wafa, Indonesia,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67925/belgi.v1i2.16

Abstract

Purpose ‒ This study investigates how Islamic skepticism, perceived Islamic value, and experiential quality shape cognitive appraisal, Shariah risk perception, and Islamic ethical intention in AI enabled Islamic fintech services. The research addresses the growing need to understand ethical decision processes in technology mediated religious environments where algorithmic judgments are increasingly used to signal Shariah compliance. Design/Methodology/Approach ‒ A quantitative cross-sectional survey was conducted with Muslim users of Islamic fintech platforms in major urban areas of Indonesia. Data were collected from 439 respondents using validated Likert scale items. Structural equation modeling with SmartPLS was employed to evaluate measurement reliability and test direct and mediating relationships. Findings ‒ The results show that experiential quality and cognitive appraisal are the strongest predictors of Islamic ethical intention. Islamic skepticism reduces cognitive appraisal, while perceived Islamic value and experiential quality enhance it. Cognitive appraisal increases Shariah risk perception and strongly predicts ethical intention. Shariah risk perception negatively influences ethical intention and mediates the effect of cognitive appraisal. Originality/Value ‒ The study integrates cognitive appraisal theory and Islamic ethical decision-making in the context of AI driven fintech. It identifies experiential quality and cognitive appraisal as central mechanisms that explain how users interpret Shariah related cues in automated systems. Research Limitations/Implications ‒ The cross-sectional design limits causal inference, and the geographic focus may affect generalizability. The findings enrich theoretical models of Islamic ethical intention in digital service settings. Practical Implications ‒ Fintech providers should enhance experiential quality, increase transparency of Shariah governance, and clarify AI based compliance processes to strengthen user trust and ethical engagement.
Co-Authors Achmad Fauzi Ahmad Zidan Azahra Putri Dewi Mumpuni Corry Yohana Dewi Cahya Ningsih Ellis Annisa Gentiga Muhammad Zairin Hafiza Azzahra Helen Carolyn Ichsan Ridwan Hafizh Ifrohatun Mardyah Aliviani Batubara Maudy Shinta Maychella Maulana Amirul Adha Meta Bara Berutu Musyaffi, Ayatulloh Michael Nuramalia Hasanah Nurul Salamah Puji Rahayu Setyaningsih Rahma Fitriana Ratna Anggraini Saptono, Ari Shifa Aprilia Suryo Adiwibowo Susanti, Santi Zakaria, Adam