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All Journal IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi Bisnis JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Journal of Economic, Bussines and Accounting (COSTING) al-Afkar, Journal For Islamic Studies Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Dialektika: Jurnal Ekonomi dan Ilmu Sosial Global Financial Accounting Journal Jurnal E-Bis: Ekonomi Bisnis Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Islamic Economics and Finance Studies International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Humanities Education and Social Sciences Asian Journal of Community Services (AJCS) IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah International Journal of Asian Business and Management (IJABM) Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Meldona
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Sekarsari Florist Surabaya City Putri, Alifiyah Sindy Maretta; Meldona, Meldona
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11702

Abstract

This research investigates the challenges faced by small and medium enterprises in preparing financial reports based on SAK-EMKM. Using a qualitative descriptive approach, researchers conducted interviews and field observations of the owners of Sekarsari Florist. The research results show that the MSME Sekarsari Flower Shop in Surabaya City has not implemented SAK-EMKM because the owner of the Sekarsari Flower Shop does not know and understand the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM). Apart from that, they also do not understand the benefits of implementing SAK-EMKM. Obstacles faced by Sekarsari Florist include the lack of socialization and owner knowledge regarding SAK-EMKM. The financial reports prepared by Sekarsari Florist so far are still prepared manually and simply, only in the form of recording cash income from sales and cash disbursements to determine profits and losses in a certain period.
Implementation of Android-based MSME Bookkeeping Applications Using the Buku Warung Application at CV Andi Windu Masrizal, Masrizal; Meldona
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 7 No. 1 (2024): JIMEK VOLUME 7 NO 1 2024
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v7i1.5563

Abstract

Indonesia is a developing country, where developing countries focus on development and economic growth in a better direction. Micro, small and medium enterprises (MSMEs) are one type of business that contributes to economic growth and development in Indonesia. Micro, Small and Medium Enterprises (MSMEs) have an important role in a country's economy. They are a vital part of the economic sector, playing a major role in job creation. They are often the main providers of employment for local residents, including those with limited qualifications or work experience
Tawarruq As The Solution of Shariah Non Compliance in Ar-Rahn Practice: How Does It Work? Qanita, Ariza; Meldona, Meldona; Wahyuni, Nanik
Review of Islamic Economics and Finance Vol 7, No 2 (2024): Review of Islamic Economics and Finance (RIEF): November 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v7i2.75157

Abstract

Purpose – This research aims to elaborate the concept of tawaruq as an alternative solution to the problem of sharia non-compliance in Rahn transactions in Indonesia. Many people are interested in Rahn transactions as financing that can help them to get their liquidity needs. However, in practice, rahn transactions are considered to contain elements of sharia non-compliance, namely taking ujrah based on the loan amount so that it is equated with usury.Methodology - This research used qualitative approach with literature review. The data used is secondary data in the form of journal articles, books and other documents published during the period 2015 to 2024.Findings - The research results show that the use of Tawarruq as a solution for sharia non-compliance in Rahn transactions is still controversial. There are scholars who consider it permissible and there are those who prohibit it. Tawarruq can be used as a solution in rahn transactions, but its implementation must be in accordance with predetermined limitations. DSN MUI as a fatwa institution in Indonesia should review the implementation of Tawarruq in sharia financial institutions, both legally and technically.
Bridging the Competence of Preparing Reputable Scientific Articles for Lecturers in the Field of Sharia Economics through Mastering Artificial Intelligence at the Ibrahimy Institute of Islamic Religion Genteng, Banyuwangi Suprayitno, Eko; Meldona, Meldona; Asnawi, Nur; Djalaluddin, Ahmad; Oria, Ehsanullah
Asian Journal of Community Services Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i12.12605

Abstract

Along with technological advances, Artificial Intelligence (AI) can be used to improve the quality and efficiency of the scientific article preparation process. Assistance in the preparation of reputable scientific articles for lecturers at the Ibrahimy Islamic Religious Institute, Genteng, Banyuwangi, was attended by 52 people with material covering the structure of scientific articles, the choice of reputable journals, the use of AI, and its ethical aspects. The mentoring methods are discussions and practices using AI platforms, namely Eskritor, Research Rabbit, and Mendeley. The success of the implementation of mentoring was measured through evaluations that showed an increase in participants' understanding, as well as positive feedback on AI skills.
The Impact of ESG Performance on Firm Value with Moderation of Corporate Sustainable Growth Rate (Study on JII Indexed Companies for the 2021-2023 Period) Lestari, Nimas Dewi; Wahyuni, Nanik; Meldona, Meldona
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15069

Abstract

The value of a company reflects investors’ perception of the effectiveness of management in utilizing the company's resources in the present and future. This study aims to investigate the impact of environmental, social, and governance (ESG) performance, as represented by ESG Risk Rating, on firm value, with the sustainable growth rate (SGR) acting as a moderating factor. The study adopts a quantitative approach, using the moderated regression analysis (MRA) method. The research focuses on companies listed on the Jakarta Islamic Index (JII) during the 2021-2023 period. The findings indicate that ESG performance significantly influences firm value, and the sustainable growth rate (SGR) can moderate the relationship between ESG performance and firm value for companies listed on the JII during the 2021-2023 period. This study concludes that the level of ESG performance of companies proxied by ESG Risk rating is one of the factors that must be considered in making investments. In addition, the company's sustainability growth rate is important when making investments in the long term. This research provides important implications for company management and investors in making strategic decisions related to ESG and sustainable growth so that they can achieve optimal long-term value.
Tata Kelola Distribusi Zakat, Infak dan Sedekah (ZIS) dalam Meningkatkan Kesejahteraan Mustahik (Studi Pada Program Sidogiri Community Development (SCD) di LAZ Sidogiri Pasuruan Jawa Timur) Jamali, A; Munir, Misbahul; Meldona, Meldona
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.12119

Abstract

Penelitian ini mengkaji tata kelola distribusi Zakat, Infak, dan Sedekah (ZIS) dalam meningkatkan kesejahteraan mustahik melalui program Sidogiri Community Development (SCD) di LAZ Sidogiri Pasuruan, Jawa Timur. Dengan menggunakan pendekatan kualitatif dan metode studi kasus, penelitian ini bertujuan untuk menganalisis pengelolaan, proses, dan peran distribusi ZIS, serta mengidentifikasi kendala dan strategi optimalisasi program SCD. Hasil penelitian menunjukkan bahwa LAZ Sidogiri menerapkan model pengelolaan ZIS yang terintegrasi dan berbasis pemberdayaan masyarakat, mencakup aspek, pendidikan, dakwah, Kesehatan, kemanusiaan dan ekonomi. Proses distribusi ZIS melalui SCD melibatkan tahapan identifikasi mustahik, penyaluran dana, implementasi program, serta monitoring dan evaluasi yang komprehensif. Kendala utama yang dihadapi meliputi keterbatasan sumber daya, kesenjangan teknologi, dan kompleksitas program. Strategi optimalisasi yang diusulkan mencakup penguatan sistem informasi, pengembangan model pemberdayaan yang adaptif, dan penguatan kemitraan strategis. Penelitian ini berkontribusi pada pengembangan teori dan praktik tata kelola ZIS yang efektif dan berkelanjutan.
From Secular Capitalism to Spiritual Balance: The Relevance of Naquib Al-Attas’s Vision in Contemporary Economic Thought Rosyidah, Rihadatul Izza; Riza, Ira Febriliana Dewi; Meldona, Meldona; Amaliah, Churil
Economica: Jurnal Ekonomi Islam Vol. 14 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2023.14.2.20891

Abstract

The current capitalist economic system, rooted in secular Western ideology, has evolved beyond a market mechanism into a pervasive lifestyle that emphasizes materialism, autonomy, and human-centered progress. However, this system fundamentally contradicts Islamic teachings, which integrate worldly and spiritual life under divine sovereignty. This study employs a descriptive-analytical method to critically examine capitalism through the lens of Syed Muhammad Naquib Al-Attas’s thought. Al-Attas argues that capitalism leads to moral disintegration and spiritual alienation by detaching economic behavior from its metaphysical roots. As a corrective, he advocates for a return to an authentic Islamic worldview grounded in tawhid and adab. The findings suggest that addressing capitalism’s failures requires adopting a balanced path—one that harmonizes material well-being with spiritual fulfillment. Al-Attas’s vision, centered on the Islamization of knowledge, offers a transformative foundation for developing an Islamic economic system that is both ethically grounded and socially just.
Analisis Forecasting Bahan Baku Untuk Optimasi Biaya Produksi Rokok Pada Pr Alfi Putra (Boy) Ubaidillah, Muhammad Faiq; Meldona
Jurnal E-Bis Vol 9 No 1 (2025): Vol. 9 No.1 2025
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v9i1.2451

Abstract

Penelitian ini bertujuan untuk mengoptimalkan biaya produksi rokok di PR Alfi Putra melalui peramalan bahan baku tembakau menggunakan metode Least Squares. Fluktuasi harga tembakau yang mempengaruhi biaya produksi menjadi tantangan bagi perusahaan dalam merencanakan pembelian bahan baku secara efisien. Metode yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif, di mana data diperoleh melalui observasi dan wawancara dengan pihak manajemen PR Alfi Putra. Hasil peramalan menunjukkan bahwa seluruh jenis tembakau diperkirakan mengalami kenaikan harga pada periode selanjutnya, yang dapat membantu perusahaan merencanakan pengadaan bahan baku dengan lebih akurat. Selain itu, penerapan metode Economic Order Quantity (EOQ) dan Activity-Based Costing (ABC) dapat lebih mengoptimalkan biaya produksi. Penelitian ini menyimpulkan bahwa peramalan yang tepat dan pengelolaan bahan baku yang efisien akan meningkatkan daya saing perusahaan dalam menghadapi fluktuasi harga tembakau.
Kajian Makanan Halal dan Industri Fashion dalam Tinjauan Konsumsi Islam Pranata, Ahmad Adi; Masyhuri, Masyhuri; Julaihah, Umi; Asnawi, Nur; Meldona, Meldona
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 1 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i1.4670

Abstract

The demand for halal products is rising in the globalization era, covering food, beverages, and fashion, driven by the growth of the global Muslim population and awareness of consumption aligned with Islamic principles. This study aims to understand Muslim consumers’ perceptions and preferences towards halal products, explore producers' challenges in maintaining halal standards, and evaluate the role of halal certification in building consumer trust. A qualitative approach with a case study method was applied. Data were gathered through in-depth interviews with key informants, including PCNU administrators in Malang City, Muslim consumers, and halal food producers, alongside participatory observation and document analysis. Thematic and interactive analysis methods were employed. Findings reveal that cleanliness, taste quality, and adherence to halal standards are primary consumer considerations, while producers face challenges in maintaining halal compliance throughout the supply chain. Halal certification enhances product competitiveness and consumer trust. This study recommends SME education and mentoring to support halal industry growth.
External Integration and Halal Assurance System Integrity for Achieving the Performance: Based on The Structural Contingency Theory Approach Meldona; Sulis Rochayatun
International Journal of Asian Business and Management Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i5.11745

Abstract

Based on the Structural Contingency Theory, which examines external and internal factors influencing business strategies within the extent of the Halal Food Supply Chain (HFSC), the role of the Halal Assurance System as a variable that can mediate the influence of supplier, customer integration and regulator integration on the Halal MSMEs’ performance. This study used 195 of samples Halal MSME proprietors in Malang Regency with a quantitative methodology, with data evaluated by SEM-PLS. The study’s findings prove that supplier and customer integration have an impact to the MSMEs’ performance. However, regulator integration only significantly impacts MSME performance. The Halal Assurance System owned by halal MSMEs can mediate the influence between supplier and customer integration on the performance of MSMEs. However, the Halal Assurance System owned by halal MSMEs does not significantly mediate the influence of the integration of regulators on the MSMEs’ performance. Effective supplier and customer integration management yields advantages that enhance performance via the Halal Assurance System
Co-Authors Achmad Rizqullah Adhitya Salman Alfarisyi Ahmad Djalaluddin Ahmad, Yusuf Falaqi Aldi Setiadi Alian Jaha, Shinta Raqyh Amaliah, Churil Bastomi, Mohamad Bidin, Rosmiza Doni Yusuf Bagaskara Eko Suprayitno Farha Kamilatun Nuha Anwar Fatimatuz Zahroh Herlin Fauzia Safitri Jamali, A Julaihah, Umi Kholidatul Mila Lestari, Nimas Dewi M Taufik Hidayat Masyhuri Masyhuri Misbahul Munir Muhammad Djakfar Muhammad Djakfar Nanik Wahyuni ‎ Nur Asnawi Oria, Ehsanullah Pranata, Ahmad Adi Putri, Alifiyah Sindy Maretta Qanita, Ariza Riza, Ira Febriliana Dewi Rosyidah, Rihadatul Izza Sudarmiatin Sulis Rochayatun Suyuti, Mufit Ubaidillah, Muhammad Faiq Umrotul Khasanah Umrotul Khasanah Umrotul Khasanah Vivin Maharani Ekowati Yuliati - Yuniarti Hidayah Suyoso Putra Zaeniko Saputra Zelvi Rhizqa Prayudasari, Zelvi Rhizqa