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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam Finansha: Journal of Sharia Financial Management Komitmen : Jurnal Ilmiah Manajemen Al-Muamalat : Jurnal Ekonomi Syariah Indonesian Journal of Economics and Management Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah Journal of Halal Science and Research Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Islamic Economics and Business Likuid: Jurnal Ekonomi Industri Halal Gunung Djati Conference Series Islamic Economics and Business Review (IESBIR) Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Islamic Contemporary Accounting and Business Risalah Iqtisadiyah: Journal of Sharia Economics Jurnal Ekonomi dan Bisnis Islam
Dzikrayah, Fithri
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGGUNAAN DANA BANTUAN OPERASIONAL SATUAN PENDIDIKAN (BOSP) MENGGUNAKAN SISTEM APLIKASI RENCANA KEGIATAN DAN ANGGARAN SEKOLAH (ARKAS 4.0) Amanatus Sa’adah Azahra, Hilma; Dzikrayah, Fithri
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Penelitian ini bertujuan untuk menganalisis transparansi dan akuntabilitas penggunaan dana Bantuan Operasional Satuan Pendidikan (BOSP) pada TK Al Fitroh melalui penerapan aplikasi Rencana Kegiatan dan Anggaran Sekolah (ARKAS 4.0). Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus, melalui teknik observasi, wawancara, dan dokumentasi terhadap pihak sekolah yang terlibat dalam pengelolaan keuangan. Hasil penelitian menunjukkan bahwa penerapan ARKAS 4.0 mampu meningkatkan transparansi melalui pencatatan yang sistematis, keterbukaan informasi anggaran, serta kemudahan akses data bagi pemangku kepentingan. Dari sisi akuntabilitas, penggunaan ARKAS 4.0 membantu memastikan kesesuaian antara rencana anggaran dan realisasi, serta meminimalisasi risiko penyimpangan dalam pengelolaan dana BOSP. Meskipun demikian, penelitian juga menemukan beberapa kendala seperti keterbatasan sumber daya manusia dalam pengoperasian aplikasi serta keterlambatan sinkronisasi data dengan sistem pusat. Secara keseluruhan, penggunaan ARKAS 4.0 pada TK Al Fitroh dapat dikatakan efektif dalam mendukung prinsip transparansi dan akuntabilitas keuangan sekolah, meskipun masih diperlukan peningkatan kompetensi operator dan pendampingan teknis agar implementasi sistem dapat berjalan lebih optimal.
Peran Tenaga Kerja dalam Pertumbuhan Ekonomi Ditinjau dari Perspektif Ekonomi Syariah Siti Nurjanah, Sandra; Siti Nurjanah, Wulan; Azmi Muhamad Tauhid, Nurul; Laziva, Nazril; Mega Benazira, Aisyah; Dzikrayah, Fithri
Quranomic: Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 2 (2025): Quranomic: Jurnal Ekonomi dan Bisnis Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam IIQ An Nur Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37252/jebi.v4i2.1148

Abstract

Labor plays a crucial role as one of the factors of production that influences a country's national income. Through its contributions, labor has created economic surplus, which supports the creation of cooperation within society for the provision of goods and services. This study aims to describe the role of labor in economic growth from both conventional and Islamic economic perspectives, compare the quality of labor in Indonesia with that of developed countries, and analyze the relationship between the labor market and aggregate supply. The research method used is a qualitative descriptive approach, with data collection through literature studies, which include reading articles from books, journals, and other media sources. Labor is generally seen as a positive factor in driving a country's economic development. In conventional economics, educated labor contributes to increased productivity and innovation, while from an Islamic perspective, labor is expected to provide fair and sustainable contributions.
Peran Wakaf Produktif dalam Mengentaskan Pengangguran Fauziyah, Itsna; Rhegina Aurellyza Kustiawan; Muhammad Bilal Abdurrahman; Abdullah Mumtaz Assadad; Fithri Dzikrayah
Quranomic: Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 2 (2025): Quranomic: Jurnal Ekonomi dan Bisnis Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam IIQ An Nur Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37252/jebi.v4i2.1172

Abstract

Pengangguran adalah masalah ekonomi yang menjadi tantangan di banyak negara baik negara maju maupun berkembang, termasuk di Indonesia. Angka pengangguran merupakan salah satu indikator dalam mengukur tingkat kesejahteraan masyarakat. Dalam ekonomi Islam, wakaf menjadi salah satu instrumen yang dapat meningkatkan kesejahteraan masyarakat. Artikel ini dibuat bertujuan untuk mengeksplorasi peran wakaf produktif dalam mengetaskan pengangguran, penyebab pengangguran, dan pengangguran dalam pandangan Islam melalui kajian literatur. Penelitian ini menggunakan metode kualitatif dengan pendekatan library research yang berfokus pada analisis literatur yang relevan dengan topik yang diteliti. Hasil penelitian menunjukkan bahwa salah satu penyebab utama pengangguran adalah ketidakseimbangan antara jumlah angkatan kerja dengan lapangan pekerjaan yang tersedia. Dalam hal ini, wakaf produktif berperan signifikan dalam menciptakan lapangan kerja melalui pendayagunaan aset wakaf untuk kegiatan ekonomi produktif, seperti pelatihan keterampilan, pemberian modal usaha, dan pengembangan usaha kecil. Kesimpulannya, wakaf produktif menjadi solusi potensial untuk mengurangi pengangguran dan meningkatkan kesejahteraan masyarakat secara berkelanjutan.
Strategi Pengelolaan Utang Perusahaan Menggunakan Prinsip Syariah Maulani, Nasywa Putri; Zulfa, Inda Maula; Najla Khayira; Putri, Ajeng Saeful; Chandra Jani, Moch Alfiana; Dzikrayah, Fithri
Quranomic: Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 2 (2025): Quranomic: Jurnal Ekonomi dan Bisnis Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam IIQ An Nur Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37252/jebi.v4i2.1178

Abstract

Penelitian ini menganalisis strategi pengelolaan utang perusahaan dengan menggunakan prinsip syariah, yang menekankan penghindaran riba, gharar, dan maysir untuk mencapai pertumbuhan bisnis yang berkelanjutan dan sesuai dengan nilai-nilai Islam. Studi ini menyoroti pentingnya perencanaan keuangan yang bijaksana, termasuk penggunaan instrumen keuangan syariah seperti sukuk, murabahah, dan qard hasan, sebagai alternatif pembiayaan. Selain itu, penelitian ini membahas praktik-praktik seperti konsolidasi utang, diversifikasi pendapatan, dan transparansi akuntansi untuk membangun kepercayaan dengan pemangku kepentingan. Hasil penelitian menunjukkan bahwa meskipun prinsip syariah memberikan kerangka kerja yang lebih adil dan stabil, implementasinya masih menghadapi tantangan berupa rendahnya literasi keuangan syariah dan akses terbatas terhadap produk syariah. Oleh karena itu, diperlukan peningkatan literasi keuangan dan penguatan regulasi untuk mendukung penerapan strategi ini. Dengan pendekatan ini, perusahaan dapat mengelola utangnya secara efektif sambil memastikan keberlanjutan yang sesuai dengan prinsip syariah.
ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA SIPLAH DAN KENAIKAN PAJAK TERHADAP PENGELOLAAN DANA BOS Rahayu, Halimah Auliya; Dzikrayah, Fithri
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Peralihan sistem pengadaan barang dan jasa di lingkungan sekolah dari metode manual berbasis bon menuju sistem digital melalui Sistem Informasi Pengadaan Sekolah (SIPLah) memberikan pengaruh yang cukup besar terhadap tata kelola keuangan sekolah. Penerapan Sistem Informasi Akuntansi (SIA) melalui platform SIPLah diharapkan mampu meningkatkan efisiensi, transparansi, serta akuntabilitas dalam pemanfaatan Dana Bantuan Operasional Sekolah (BOS). Namun demikian, kebijakan kenaikan tarif Pajak Pertambahan Nilai (PPN) dari 11% menjadi 12% yang mulai diberlakukan pada tahun 2025 menimbulkan tambahan beban fiskal bagi sekolah dan berdampak pada proses perencanaan anggaran Dana BOS. Penelitian ini bertujuan untuk menelaah penerapan SIA melalui SIPLah serta menilai dampak kenaikan tarif pajak terhadap efektivitas pengelolaan Dana BOS di POS PAUD Fitroh. Pendekatan penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa penerapan SIPLah mampu mempercepat proses pencatatan dan pelaporan keuangan secara lebih sistematis dan terintegrasi. Meskipun demikian, peningkatan tarif pajak turut menurunkan daya beli sekolah terhadap barang maupun jasa yang diperlukan, sehingga berimplikasi pada penyesuaian Rencana Kegiatan dan Anggaran Sekolah (RKAS) serta pengalokasian ulang dana agar tetap efisien dan sejalan dengan prinsip akuntabilitas publik. Oleh karena itu, diperlukan mekanisme pengawasan dan evaluasi berkala terhadap implementasi SIPLah agar dampak kenaikan pajak tidak menghambat efektivitas maupun tujuan utama dari penyaluran Dana BOS. Kata kunci: Sistem Informasi Akuntansi, SIPLah, Pajak Pertambahan Nilai, Dana BOS. Abstract The transition of the procurement system for goods and services in schools from a manual, receipt-based method to a digital system through the School Procurement Information System (SIPLah) has had a significant impact on school financial governance. The implementation of the Accounting Information System (AIS) through the SIPLah platform is expected to improve efficiency, transparency, and accountability in the utilization of School Operational Assistance (BOS) Funds. However, the policy of increasing the Value Added Tax (VAT) rate from 11% to 12%, which will take effect in 2025, will create an additional fiscal burden for schools and impact the BOS Fund budget planning process. This study aims to examine how the implementation of the SIA through SIPLah is implemented and assess the impact of the tax rate increase on the effectiveness of BOS Fund management at POS PAUD Fitroh. The research approach used is qualitative with data collection techniques through observation, interviews, and documentation studies. The results show that the implementation of SIPLah can accelerate the process of recording and reporting finances in a more systematic and integrated manner. However, increasing tax rates also reduces schools' purchasing power for necessary goods and services, thus requiring adjustments to the School Activity and Budget Plan (RKAS) and reallocating funds to maintain efficiency and align with the principles of public accountability. Therefore, a regular monitoring and evaluation mechanism is needed for SIPLah implementation to ensure that the impact of tax increases does not hamper the effectiveness or primary purpose of BOS Fund distribution. Keywords: Accounting Information System, SIPLah, Value Added Tax, BOS Funds.
STRATEGI OPTIMALISASI PEMASARAN DAN TRANSPARANSI AKAD PRODUK BSI CICIL EMAS PADA BSI KCP BOGOR CIAWI Mugni, Halim Abdul; Dzikrayah, Fithri
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Investasi emas semakin diminati masyarakat karena sifatnya yang stabil dan menguntungkan. Produk Cicil Emas yang ditawarkan oleh Bank Syariah Indonesia (BSI) menjadi solusi investasi syariah yang memungkinkan nasabah memiliki emas secara bertahap. Penelitian ini bertujuan menganalisis implementasi, strategi pemasaran (Marketing Mix 6P), dan tantangan dalam meningkatkan partisipasi nasabah pada produk Cicil Emas di BSI KCP Bogor Ciawi, dengan meninjau aspek transparansi akad Murabahah dan Rahn sebagai bagian dari akuntabilitas syariah. Dengan menggunakan pendekatan kualitatif dan studi literatur komparatif dari berbagai cabang BSI di Indonesia , artikel ini membandingkan pelaksanaan produk, persepsi nasabah, manajemen risiko, serta merekomendasikan strategi peningkatan literasi dan partisipasi masyarakat. Hasil studi menunjukkan bahwa meskipun implementasi produk telah sesuai prinsip syariah (akad murabahah dan rahn), penerapan strategi pemasarannya belum optimal di KCP Bogor Ciawi. Hambatan utama adalah rendahnya literasi nasabah terhadap esensi akad, yang menimbulkan persepsi keliru bahwa produk ini serupa dengan kredit konvensional. Untuk mengatasi hal ini, direkomendasikan optimalisasi strategi Promotion (Promosi) pada Marketing Mix (6P) melalui kolaborasi dengan tokoh masyarakat/agama setempat untuk edukasi dan sosialisasi akad yang lebih mendalam, serta peningkatan transparansi informasi dalam Sistem Informasi Akuntansi (SIA) Syariah BSI kepada nasabah. Kata Kunci: investasi emas, cicil emas, perbankan syariah Abstract Gold investment is increasingly favored by the public due to its stable and profitable nature. The Gold Installment product offered by Bank Syariah Indonesia (BSI) provides a Sharia-compliant investment solution that allows customers to gradually acquire gold. This study aims to analyze the implementation, marketing strategies (Marketing Mix 6P), and challenges in increasing customer participation in the Gold Installment product at BSI KCP Bogor Ciawi, by reviewing the transparency aspects of Murabahah and Rahn contracts as part of Sharia accountability. Using a qualitative approach and comparative literature study from various BSI branches in Indonesia, this article compares product implementation, customer perceptions, risk management, and provides recommendations for strategies to improve public literacy and participation. The study results indicate that although the product implementation has adhered to Sharia principles (Murabahah and Rahn contracts), the application of its marketing strategy has not yet been optimal at KCP Bogor Ciawi. The main obstacle is the low literacy of customers regarding the essence of the contract, which creates a mistaken perception that this product is similar to conventional credit. To address this, it is recommended to optimize the Promotion strategy in the Marketing Mix (6P) through collaboration with local Community/Religious Leaders for deeper education and socialization of the contract, as well as enhancing information transparency in the BSI Sharia Accounting Information System (SIA) for customers. Keywords: gold investment, gold installment, Islamic banking
The Effect of Leverage, Firm Size, and Asset Turnover on Revenue Growth in Automotive Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Muhammad Baihaqi; Fithri Dzikrayah; Iman Supratman
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6799

Abstract

The COVID-19 pandemic caused a drastic decline in vehicle sales in Indonesia by 48.5% in 2020, accompanied by technological transformation towards electrification that required automotive companies to adapt quickly. This study analyzes the effect of leverage, firm size, and asset turnover on revenue growth in six automotive companies listed on the Indonesia Stock Exchange for the period 2020-2024. Using panel data regression analysis with a Fixed Effects Model, this study found that leverage had no significant effect (coefficient = -0.001312; p = 0.9008), while firm size (coefficient = 0.990886; p = 0.0000) and asset turnover (coefficient = 1.106046; p = 0.0000) had a positive and highly significant effect on revenue growth. Simultaneously, all three variables have a significant effect with an R-squared of 99.57% (F-statistic 607.4727; p=0.0000). These findings indicate that operational efficiency and business scale are key determinants of revenue growth for automotive companies amid industry disruption.
Determinants of Sharia Accounting Students' Competence in Facing Industry 5.0 at State Islamic Religious Colleges in Java Island Wardiyah, Mia Lasmi; Dzikrayah, Fithri; Ponirah, Ade
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.50155

Abstract

The advent of Industry 5.0 has intensified the demand for graduates to possess not only technical skills but also adaptive, innovative, and ethical competencies. In the context of State Islamic Religious Colleges (PTKIN) in Java, the readiness of Sharia accounting students to meet these demands remains uncertain, particularly regarding the integration of technology and Islamic values. This study examines the determinants of Sharia accounting students’ competence using the Theory of Planned Behavior framework, incorporating factors related to the learning process and educational environment. Data were collected through a questionnaire survey of Sharia accounting students from superior-accredited PTKIN in Java and analyzed using Partial Least Squares Structural Equation Modeling. The findings reveal that enriching educational experiences and the learning environment significantly influence student competence, while academic challenges, active learning, and staff–student interaction do not show significant effects. These results suggest that PTKIN should strengthen curriculum relevance by integrating technology, big data, and artificial intelligence into Sharia accounting education, while encouraging students to proactively develop Industry 5.0–related technological competencies.
The urgency of implementing the maṣlahah theory as a basis for halal sport tourism: A study on the organization of marathons (Case in Borobudur Marathon) Dzikrayah, Fithri; Ridwan, Ahmad Hasan; Syarif, Nurrohman
Journal of Halal Science and Research Vol. 7 No. 1 (2026): February
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jhsr.v7i1.14696

Abstract

This study contributes to the literature on halal tourism by introducing maṣlahah theory as a normative framework for halal sport tourism, particularly in marathon organization. It expands the application of maṣlahah into the sport tourism context and provides conceptual guidance for organizing marathons that promote public benefit, ethical values, participant safety, and socio-economic sustainability. Marathons, as part of sports tourism, are seen not only as sporting activities but also as having significant potential to strengthen the halal tourism sector. This study is based on the fact that there are still marathon events that do not fully meet Sharia standards, both in terms of worship facilities, halal consumption, and event management. Using a descriptive qualitative approach, this study examines the application of maṣlahah theory as a conceptual basis in integrating maq values.USid al-sharī'ah into the practice of halal sports tourism. The results of the analysis indicate that the value of maṣlahah can be implemented in three main dimensions: first, the economic dimension through the empowerment of MSMEs and the multiplier effect on the local tourism sector; second, the social dimension through community involvement, volunteers, and strengthening social cohesion based on local culture; third, the spiritual dimension through the provision of worship facilities, halal consumption, and the avoidance of non-halal elements in events. In addition, applying the green sport event concept also strengthens the value of maṣlahah in environmental aspects. These findings confirm that maṣlahah can be a strategic paradigm for directing sports tourism not only as entertainment but also as a means of economic empowerment, community participation, and strengthening spiritual values. Keywords: Halal sport tourism; Maqāṣid al-sharī‘ah; Marathon events; Maṣlahah; Sustainable tourism.
Co-Authors Abdullah Mumtaz Assadad Ahmad, Sulthon Amanatus Sa’adah Azahra, Hilma Aulia, Ghina Zahrah Azmi Muhamad Tauhid, Nurul Bhatti, Omar Khalid Chandra Jani, Moch Alfiana Dewi, Rika Puspa Fahmi Hasan Nugroho Fahmi Hasan Nugroho Fauziah, Marsha Nur Fauziyah, Itsna Fiddienillah, Qheista Noor Hermawan, Muhamad Zacky Hidayat, Agi Attaubah Ilmia, Anisa Irfan Maulana, Irfan Istiqomah, Iis Izzul Haq Firman Maulana Jubaidah, Haifa Nur Juju Nuryanti Kiki Kurnia Laziva, Nazril Maulana, Izzul Haq Firman Maulani, Nasywa Putri Mega Benazira, Aisyah Mia Lasmi Wardiyah, Mia Lasmi Mia Nurhasanah Mila Badriyah Mugni, Halim Abdul Muhammad Baihaqi Muhammad Bilal Abdurrahman Najla Khayira Najwa Nanda Lutfi Habib Musthofa Nugroho, Fahmi Hasan Nurrohman Syarif, Nurrohman Ponirah, Ade Putri, Ajeng Saeful Qheista Noor Fiddienillah Rabbany, Rasikh Khiyar Rahayu, Halimah Auliya Rhegina Aurellyza Kustiawan Ridwan, Ahmad Hasan Rika Afrianti Putri Rofiq, Husni Silvia Septiani Siti Nurjanah, Sandra Siti Nurjanah, Wulan Supratman, Iman Susilawati, Cucu Triyana, Tya Zulfa, Inda Maula