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All Journal Islamic Ecomonics Journal Equilibrium EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Jurnal Akuntansi dan Ekonomika Jurnal Penamas Adi Buana Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Edueco Akuntansi : Jurnal Akuntansi Integratif JES (Jurnal Ekonomi Syariah El-Qist : Journal of Islamic Economics and Business (JIEB) Mejuajua Filantropi: Jurnal Manajemen Zakat dan Wakaf Innovative: Journal Of Social Science Research Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah IIJSE JURNAL RUMPUN MANAJEMEN DAN EKONOMI Sahwahita: Community Engagement Journal International Journal of Accounting Innovation Aktsar: Jurnal Akuntansi Syariah JEBRA : Jurnal Ekonomi Bisnis dan Pariwisata
Mohammad Dliyaul Muflihin
UIN Sunan Ampel Surabaya
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Assessing the Sharia Compliance of Hotel Facilities and Services in East Java: A Comparative Analysis of National and International Standards Rahmawati, Lilik; Pratikto, Muhammad Iqbal Surya; Wigati, Sri; Muflihin, Muhammad Dliyaul; Rahmani, Nur Maulidah Dini; Muntazeri, Eliya Najma
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 1 (2025): April
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2025.15.1.32-44

Abstract

This study aims to examine the compliance of Sharia-compliant hotels in East Java, Indonesia, with both national standards (DSN-MUI Fatwa No. 108/2016) and international benchmarks (CrescentRating and Salam Standard). Utilizing a qualitative methodology involving field observations and semi-structured interviews across three hotels—Namira Syariah Surabaya, Radho Syariah Malang, and Walan Syariah Sidoarjo—the research reveals partial yet consistent alignment with core Sharia hospitality principles. These include the prohibition of immoral activities, availability of prayer amenities, and the absence of alcohol and gambling. However, the integration of Islamic financial institutions remains absent across all hotels, indicating a gap in full Sharia compliance as defined nationally. From an international perspective, all hotels meet the "Accommodates" level (Level 4) under CrescentRating and correspond to Silver or Gold tiers in the Salam Standard. This study contributes to global halal tourism scholarship by offering a multi-framework compliance assessment model that can guide policy formulation and standardization efforts in Muslim-friendly destinations. It also emphasizes the urgent need for unified regulatory frameworks, formal certification, and integration of Islamic finance within the halal hospitality sector. Future research should extend this analysis to higher-rated hotels and conduct cross-regional comparisons to assess consistency in compliance and service quality.
Analisis Faktor yang Mempengaruhi Minat Masyarakat dalam Memilih Produk Asuransi Takaful Dana Pendidikan Vianti, Milda Novita; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul; Muttaqin, Muh. Syaukin
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.11615

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi minat masyarakat dalam memilih produk asuransi takaful dana pendidikan, dengan fokus pada cabang Surabaya dari PT. Asuransi Takaful Keluarga. Studi ini mengidentifikasi dan menganalisis empat faktor utama yang diyakini memainkan peran penting dalam keputusan memilih asuransi takaful dana pendidikan, yaitu faktor produk, promosi, pendapatan, dan religiusitas. Melalui pengumpulan data dari sejumlah responden yang potensial atau telah menjadi peserta asuransi takaful dana pendidikan, penelitian ini menggunakan berbagai metode analisis statistik untuk mengukur pengaruh faktor-faktor ini terhadap minat masyarakat dalam memilih produk tersebut. Hasil penelitian menunjukkan bahwa faktor produk, promosi, dan pendapatan memiliki pengaruh yang signifikan terhadap minat masyarakat untuk memilih produk asuransi takaful dana pendidikan. Selain itu, religiusitas juga ditemukan memiliki dampak yang positif terhadap minat masyarakat, mengingat sifat asuransi takaful yang sesuai dengan prinsip-prinsip syariah. Temuan ini memiliki implikasi penting bagi perusahaan asuransi, khususnya PT. Asuransi Takaful Keluarga, dalam mengembangkan strategi pemasaran yang lebih efektif. Kata kunci : minat masyarakat, asuransi takaful, faktor-faktor pengaruh
Refleksi Standar Akuntansi Pemerintah dalam Manifestasi Good Governance Nufaisa; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1068

Abstract

This study aims to understand the implementation of government accounting standards in realizing good governance in Gunung Anyar District, Surabaya in terms of human resource competence. The research material consists of the characteristics of accrual-based financial statements, as well as the principles of good governance. This research is a qualitative research. Data collection techniques were carried out by observation, interviews and documentation studies. There were three informants selected, namely the sub-district head, the general and staffing section, and the finance section. An interpretive approach is used to describe a deep understanding of the process of government accounting standards in terms of the competence of its human resources to realize good governance in Gunung Anyar District, Surabaya. The results of this study are that in general accrual basis government accounting standards have been carried out well although in some cases further improvements and improvements are needed. The educational background of the human resources who carry out the accrual basis process, namely the KA Sub Division of Finance, is not appropriate, and it can be said that transparency is due to the fact that financial performance can be accessed via the internet. So that the public knows clearly about the financial statements.
Perekonomian di Masa Dinasti Umayyah: Sebuah Kajian Moneter dan Fiskal Muflihin, Muhammad Dliyaul
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 3 No 1 (2020): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v3i1.462

Abstract

At the middle ages is a leadership period of Islamic Daula, it can be said that the Umayyad’s Dynasty was an aggressive dynasty in politics at that time. So many caliphs from the family of the Umayyad’s who led the country at that time. The reign is known as an aggressive era, as evidenced by efforts to expand the region, the expansion will certainly have an impact on fields, one of which is the economic field. This study aims to answer how economic policy patterns are seen from monetary and fiscal aspects at that time. This research uses a qualitative method with descriptive approach. The results of this study are that there are a number of policies carried out by the Umayyad Caliphs such as the Baitul Mal policy, the real sector policy and the regional autonomy policy that had an impact on the economy at that time, especially on monetary and fiscal matters, namely money arrangements and tax.
Measuring the Strength of UIN Sunan Ampel Surabaya in Achieving PTN-BH Buchori, Imam; Muflihin, Mohammad Dliyaul; Junjunan, Mochammad Ilyas
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.3934

Abstract

This research focuses on assessing the strength of UIN Sunan Ampel Surabaya as one of the religious state universities with a public service agency towards an incorporated state university (PTN-BH). This research uses a qualitative approach by involving all components of the measurement indicators of the requirements as an incorporated state university, which are combined with qualitative data from observed respondents who understand the data conditions of UIN Sunan Ampel Surabaya. In addition, the benchmarking approach is used through visiting campuses to get expert judgment on indicators that cannot be quantified. The results of this study indicate that from the perspective of organizing quality tri dharma, the strength of UIN Sunan Ampel Surabaya is still not fully feasible to go to PTN-BH, while from the perspective of managing a state university organization based on good governance principles and the perspective of financial feasibility, UIN Sunan Ampel is already feasible to go to PTN-BH. In addition, from the total score value obtained, the accumulated strength of UIN Sunan Ampel Surabaya gets a value of 329.1 above the minimum value of eligibility to become a legal state university of 299.9.
CAPITAL MARKET REACTION TO THE IMPLEMENTATION OF THE 2024 SIMULTANEOUS ELECTION ON THE JAKARTA ISLAMIC INDEX STOCK GROUP Yuriani, Ima; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul
International Journal of Accounting Innovation Vol. 1 No. 2 (2025): June
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i2.9

Abstract

Objective: This research is motivated by political phenomena related to the 2024 Simultaneous Elections in Indonesia. This study aims to examine whether the organization of the 2024 Simultaneous Elections provides significant information. A quantitative approach is used by utilizing secondary data, including daily closing prices, JCI index, trading volume, number of shares outstanding, as well as the bid and ask prices of stocks in the Jakarta Islamic Index for seven days before and after the election. Method: Hypothesis testing was conducted using paired sample t-test with Kolmogorov-Smirnov normality test. Results:  The results showed no significant difference in the average stock price, average abnormal return, and average bid-ask spread before and after the election. However, there is a significant difference in the average trading volume activity variable, which indicates the presence of information reflected by these changes. Based on these findings, it can be concluded that the market does not fully respond to election events, as market participants do not seem to consider the information generated as important.  Novelty: This journal examines the combination of several variables found in different studies, as well as hot and crucial phenomena.
DETERMINAN MINAT BELI PADA E-COMMERCE SHOPEE DALAM PERSPEKTIF PERILAKU KONSUMEN ISLAM Rindy Okky Eka Putri; Mohammad Dliyaul Muflihin; Ade Irma Suryani Lating; Maziyah Mazza Basya
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8172

Abstract

This research was conducted to find out how affiliate marketing and online promotions influence the purchasing interest of Shopee e-commerce users from the perspective of Islamic consumer behavior. With primary data obtained through questionnaires and the number of samples used was 100 respondents using purposive sampling techniques. In processing and analyzing the data, SPSS version 27 software was used through multiple linear regression analysis tests. The test results are that affiliate marketing and online promotions partially or simultaneously have a positive and significant influence on consumer buying interest of Shopee e-commerce users. However, in Islamic consumer behavior, the level of purchasing interest must still be adjusted to Islamic values and principles of Islamic consumption. These include making purchases of halal and good products, when making purchases, Islamic consumers are not easily influenced by promotions, buy products that suit their needs, and avoid unplanned purchases. This is the difference between Islamic consumption behavior and conventional consumption behavior.
Interpreting Waqf Accountability from The Perspective of Indonesian Waqf Managers Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Muflihin, Mohammad Dliyaul; Susanto, Febry Fabian; Ilmi, Muhammad Auliya' Nurul
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34108

Abstract

This transcendental phenomenological study aims to interpret the meaning of waqf accounting through the lived experiences of Indonesian waqf managers (nazhir). Data were collected through in-depth interviews and active observation over approximately two months with three nazhirs representing different institutional settings (a waqf foundation, a waqf institution, and a mosque). The analysis followed phenomenological steps of epoche (bracketing), data horizontalization, clustering of meanings, and the synthesis of an “essence of meaning.” The findings indicate that nazhirs primarily understand waqf accounting as a compulsory recording practice that ensures waqf transactions are properly documented, accountable, and communicable to the public. However, the operational forms vary, ranging from simple manual cashbook records to integrated website-based systems. At the essential level, waqf accounting is perceived as dual accountability: accountability to God (habluminallah) and accountability to people/the public (habluminannas), reflected in commitments to honest, fair, and transparent reporting and to safeguarding the trust (amanah) in line with the waqif’s intention. These results highlight accountability and transparency as foundational mechanisms for strengthening public trust and preventing conflict in waqf management. Practically, the study suggests strengthening reporting capabilities, standardizing procedures, leveraging digital technology, and sustaining public outreach through collaborative efforts among government, waqf institutions, and communities to foster a healthier waqf ecosystem.
Faktor Yang Mempengaruhi Keputusan Wisatawan Menggunakan Jasa Travel Cheria Halal Holiday Cabang Surabaya Zamrotin Aulan Nisak; Mohammad Dliyaul Muflihin; Ade Irma Suryani Lating
JURNAL EKONOMI, BISNIS DAN PARIWISATA Vol 2 No 2 (2026): JEBRA : Journal of Economic, Bussines and Tourism
Publisher : Pinus Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70795/jebra/v2/n201

Abstract

Indonesia merupakan negara urutan nomor satu dengan jumlah penduduk terbanyak didunia. Surabaya menempati urutan nomor satu kota dengan jumlah penduduk muslim terbanyak di Jawa Timur. Semakin banyak jumlah penduduk muslim, semakin banyak juga kebutuhan orang muslim salah satunya yaitu pariwisata yang ditunjang oleh travel halal. Travel halal di Surabaya salah satunya adalah travel Cheria Halal Holiday yang merupakan pelopor travel halal pertama di Indonesia yang masih dirasa memiliki wisatawan masih sedikit. Tujuan penelitian ini adalah untuk mengetahui bagaimana variabel bebas yaitu religiusitas, branding halal, dan harga, berpengaruh secara parsial dan simultan terhadap variabel independen yaitu keputusan untuk menggunakan jasa Cheria Halal Holiday. metode yang digunakan adalah metode kuantitatif melalui analisis regresi linier berganda. populasi dari penelitan ini adalah wisatawan travel Cheria Halal Holiday yang berjumlah 145 periode November 2023. selanjutnya, peneliti menggunakan sampel berjumlah 60 responden wisatawan sesuai dengan rumus slovin yang diolah datanya dengan menggunakan alat statistika SPSS. Penelitian ini mengahsilkan bahwa dari ketiga variabel bebas (religiusitas, branding halal, dan harga) memiliki pengaruh signfikan terhadap keputusan menggunakan jasa travel Cheria Halal Holiday cabang Surabaya dengan nilai signifikansi berturut-turut adalah sebesar 0.005, 0.043, 0.000.
Local Government Role in Supporting Food MSMEs in Berbek Village, Sidoarjo toward Achieving SDGs: Decent Work and Economic Growth Mohammad Dliyaul Muflihin; Ilmi Khoiriyyah Maulany; Fatia Aulia Putri Yudianti
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.10901

Abstract

This study aims to describe the role of the village government in supporting food-sector MSMEs in Berbek Village, Sidoarjo Regency, in achieving Sustainable Development Goals (SDGs) Goal 8: Decent Work and Economic Growth. Using a qualitative case study approach, data were collected through interviews, observations, and documentation involving village officials and local MSME actors. The findings indicate that the Berbek Village Government acts as a facilitator, regulator, and catalyst through entrepreneurship training, assistance with business licensing and halal certification, product promotion, and facilitation of access to capital in collaboration with financial institutions and local associations. These initiatives contribute to increased productivity, expanded market reach, and improved welfare, particularly among women engaged in home-based industries. Furthermore, collaboration among the village government, village-owned enterprises (BUMDes), and MSME communities strengthens an inclusive and sustainable local economic ecosystem aligned with the SDGs.
Co-Authors Ade Irma Suryani Lating Adibah, Alda Naila Adjeng Nurussalam Afandi, Muhammad Husen Angger Tri Pujasari Anggraini Aripratiwi, Ratna Aripratiwi, Ratna Anggraini Arlina, Agustin Mila Azizah, Jihan Nur Buchori, Imam Dwi Putri Agustin Faadhilah, Amanda Fakky Fahrisal Nur Fatia Aulia Putri Yudianti Haikal Ardinata Baharuddin Hidayat, Ahmad Agus Hukama, Mochamad Davin Ilmi Khoiriyyah Maulany Ilmi, Muhammad Auliya' Nurul Imam Buchori Isdhihar Aziz, Muhammad Argha Jannah, Binti Shofiatul Khozainul Ulum Kiki Erlita Noviantika Lutfia khairani Manda Destara Prameswari Maziyah Mazza Basya Mochammad Ilyas Junjunan Muh. Syaukin Muttaqin Muhammad Benito Awaludin Robani Muhammad Rizki Ashari Muntazeri, Eliya Najma Muttaqin, Muh. Syaukin Ningtias, Novia Siswari Nor Rokhmawati Nufaisa Nufaisa Nufaisa NUR FAIZAH Pratikto, Muhammad Iqbal Surya Rahayu, Hastanti Agustin Rahmani, Nur Maulidah Dini Rahmawati, Lilik Rindy Okky Eka Putri Risdiana Puspita Robbah Khunaifih Rolianah, Wiwik Saidatur Romaisyah, Luqita Salsabila, Shofiyah Nugraha Siti Kalimah Sri Wigati Susanto, Febry Fabian Vianti, Milda Novita Yuriani, Ima Zamrotin Aulan Nisak