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All Journal Jurnal Ilmiah Ekonomi Islam SEIKO : Journal of Management & Business Ekono Insentif Community Development Journal: Jurnal Pengabdian Masyarakat El-Iqtishod: Jurnal Ekonomi Syariah An-Nisbah : Jurnal Perbankan Syariah Jurnal Ar-Ribh Ikhtisar: Jurnal Pengetahuan Islam Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah ProBisnis : Jurnal Manajemen Return : Study of Management, Economic and Bussines Jurnal Manajemen Keuangan Syariah JSE: Jurnal Sharia Economica Journal of Waqf and Islamic Economic Philanthropy Jurnal Bisinis Digital IECON: International Economics and Business Conference IJEFSD
Fadly Yashari Soumena
Institut Parahikma Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Library & Information Science Physics Public Health Social Sciences

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Analisis Implementasi Standar Akuntansi Syariah dalam Laporan Keuangan Bank Umum Syariah di Indonesia Masriani; Soumena, Fadly Yashari
An-Nisbah: Jurnal Perbankan Syariah Vol. 6 No. 2 (2025): An-Nisbah: Jurnal Perbankan Syariah
Publisher : PRODI PERBANKAN SYARIAH INSTITUT AGAMA ISLAM (IAI) SUNAN KALIJOGO MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/nisbah.v6i2.3745

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan standar akuntansi syariah (PSAK Syariah) dalam laporan keuangan bank syariah di Indonesia, dengan fokus pada kesesuaian terhadap prinsip-prinsip syariah, tantangan implementasi, serta perbandingan antar lembaga. Metode yang digunakan adalah studi dokumen, dengan data diperoleh dari laporan keuangan, literatur akademik, dan regulasi terkait. Hasil penelitian menunjukkan bahwa meskipun bank syariah telah mengadopsi PSAK Syariah, masih terdapat perbedaan signifikan dalam tingkat kepatuhan dan kelengkapan laporan, terutama pada penyajian informasi terkait dana zakat dan akad-akad syariah. Tantangan utama yang dihadapi mencakup keterbatasan SDM, sistem informasi yang belum optimal, dan perbedaan pemahaman terhadap standar syariah. Penelitian ini merekomendasikan penguatan pelatihan akuntansi syariah, harmonisasi sistem pelaporan, dan peningkatan pengawasan regulator untuk memastikan pelaporan keuangan yang akuntabel, transparan, dan sesuai nilai-nilai Islam.
Institutional Framework and Regulatory Challenges in the Development of the Sharia Financial Sector in Indonesia: A Political Economy Perspective Soumena, Fadly Yashari; Anwar, Anas Iswanto; Arsyad, Rahmat; Laming, Ripa Fajarina; Bahasoan, Awal Nopriyanto
Jurnal Ar-Ribh Vol. 6 No. 2 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i2.12812

Abstract

This study aims to examine the institutional framework and regulatory challenges in the development of the Sharia financial sector in Indonesia.The main objectives of this research are to analyze the role of government institutions and regulatory bodies, as well as to identify regulatory barriers, in order to strengthen the institutional framework and support the growth of the Sharia financial sector in Indonesia.This study utilizes qualitative research to analyze the institutional framework and regulatory challenges in Indonesia's Sharia financial sector from a political economy perspective. Data will be gathered from policy documents, legal regulations, government reports, academic publications, case studies, and expert interviews. The analysis will involve content analysis for policy documents and regulations, interview analysis, and descriptive analysis of statistical data on the sector's growth.Overall, the results of the analysis show that through this active participation, the Indonesian government hopes to strengthen Indonesia's image as the global financial center of Shariah and the country's economic position at the international level. Thus, the role of the Indonesian government in the Sharia financial sector is expected to continue to grow, provide greater benefits to Indonesians, and strengthen Indonesia's position at the international level. Increased intensive collaboration between governments, practitioners, and colleges in the form of development programs to produce competent human resources (HRM) finance. Providing stronger policy incentives and support The government needs to provide stronger incentives and policy support to develop Sharia finance in Indonesia. Encourage the development of innovative Sharia financial products.
The Effect Of Entrepreneurship Competence And Islamic Business Ethics On The Performance Of Micro And Small Enterprises (SMEs) Makassar Soumena, Fadly Yashari
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.11733

Abstract

The objective of this study is to (1) investigate the effect of entrepreneurial skills on the performance of micro and small enterprises (MSEs) in Makassar, (2) explore the implications of Islamic business ethics on the performance of MSEs in Makassar. The primary data were collected using questionnaires and multiple regression analysis. The population of this study were all participants of MSEs in Pasar Cidu, Makassar, and the sample used in this study consisted of 40 representatives, and the data obtained were analyzed by IBM SPSS Statistics 26. The results of this study indicate that (1) several business skills have a significant influence on the performance of SMEs, (2) some Islamic business ethics have a significant influence, and (3) both variables concurrently have a significant impact on the performance of SMEs in small and medium enterprises. So far, research findings suggest that entrepreneurial competence and Islamic business ethics strongly influence the performance of SMEs in Makassar. The significance of this study is to show that entrepreneurial ability has a substantial impact on the performance of SME participants. Likewise, Islamic business ethics influence consumers in making a purchase decision.
PELATIHAN PENGGUNAAN SPSS UNTUK ANALISIS DATA PENELITIAN TERINDEKS SCOPUS Saputra, Dhanar Intan Surya; Widiastuti, Sri; Muratno, Muratno; Soumena, Fadly Yashari; Sudarso, Hendra; Riny, Riny
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37089

Abstract

Pelatihan Penggunaan SPSS untuk Analisis Data Penelitian Terindeks Scopus diadakan sebagai respons terhadap meningkatnya kebutuhan akan keterampilan analisis data yang akurat dan sesuai standar internasional di kalangan peneliti. Publikasi ilmiah yang terindeks di jurnal bereputasi seperti Scopus membutuhkan metodologi analisis yang tepat, yang hanya dapat dicapai dengan pemahaman mendalam tentang perangkat lunak statistik seperti SPSS. Pelatihan ini diikuti oleh 32 peserta yang berasal dari berbagai latar belakang akademik dan profesional, bertujuan untuk membekali mereka dengan keterampilan analisis yang dibutuhkan dalam menyusun penelitian berkualitas tinggi. Metode pelatihan mencakup penyampaian materi secara sistematis, praktik langsung dengan studi kasus, dan evaluasi akhir untuk mengukur pemahaman peserta. Hasil menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan SPSS, terutama dalam hal pemilihan uji statistik yang tepat dan interpretasi data. Kesimpulannya, pelatihan ini efektif dalam membantu peserta meningkatkan kualitas penelitian mereka, yang diharapkan dapat memenuhi standar publikasi internasional. Hasil ini menegaskan pentingnya pelatihan teknis yang terstruktur untuk mendukung kemampuan analisis data yang lebih baik di kalangan peneliti.
Analisis Efektivitas Peran Bank Umum Syariah Terhadap Jumlah Uang Beredar (Jub) Di Indonesia 2016-2024 Afifah, Nur; Soumena, Fadly Yashari
Ekono Insentif Vol 19 No 2 (2025): Ekono Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36787/jei.v19i2.2117

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis efektivitas peran Bank Umum Syariah terhadap jumlah uang beredar (JUB) di Indonesia selama periode 2016–2024 dengan variabel pembiayaan mudharabah dan modal kerja UMKM. Menggunakan data sekunder diperoleh dari Otoritas Jasa Keuangan (OJK) dan Badan Pusat Statistik (BPS). Metode penelitian menggunakan pendekatan kuantitatif dengan regresi linear berganda berbantuan SPSS 23. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah berpengaruh negatif dan signifikan terhadap JUB, sedangkan modal kerja UMKM berpengaruh positif dan signifikan terhadap JUB. Secara simultan kedua variabel berpengaruh signifikan terhadap JUB. Temuan ini menegaskan pentingnya optimalisasi pembiayaan syariah dan penguatan akses modal UMKM untuk mendukung stabilitas moneter dan pertumbuhan ekonomi berkelanjutan di Indonesia. Abstract This study aims to analyze the effectiveness of the role of Islamic Commercial Banks on the money supply (JUB) in Indonesia during the 2016–2024 period, using mudharabah financing and MSME working capital as the main variables. The research employs secondary data obtained from the Financial Services Authority (OJK) and Statistics Indonesia (BPS). The study applies a quantitative approach using multiple linear regression analysis with the assistance of SPSS 23. The results show that mudharabah financing has a negative and significant effect on the money supply, while MSME working capital has a positive and significant effect on the money supply. Simultaneously, both variables have a significant effect on the money supply. These findings emphasize the importance of optimizing Islamic financing and strengthening MSME access to capital in supporting monetary stability and sustainable economic growth in Indonesia.
The Influence of SME Funding and Non-Performing Financing on Indonesia's Economic Growth in The Period 2015-2022 Fadly Yashari Soumena; Umaima Umaima; Nurwahida Nurwahida; Dwi Resky Yulianti Syam
Return : Study of Management, Economic and Bussines Vol. 3 No. 3 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i2.219

Abstract

This research aims to analyze the effect of MSME fund disbursement and non-performing financing (NPF) on Indonesia's economic growth in the 2015-2022 period. The research method used is quantitative with a descriptive approach. The data used comes from secondary data sources, such as the financial statements of the Financial Services Authority (OJK) and the Central Bureau of Statistics. The results showed that partially, the distribution of MSME funds had a positive and significant effect on Indonesia's economic growth. This shows that financial support provided to MSMEs through the distribution of funds makes an important contribution in encouraging better economic growth. However, partially, non-performing financing (NPF) has an insignificant negative effect on economic growth. Although the NPF problem may affect the financial sector, the results of this research show that its impact on overall economic growth is not significant. Simultaneously, MSME disbursement and NPF have a positive and significant influence on Indonesia's economic growth. This result confirms the importance of good management of MSME disbursement and NPF control in supporting sustainable economic growth. The implication of this research is that proper allocation of funds to MSMEs can improve business efficiency and development. In addition, effective handling of the NPF problem can minimize its negative impact on economic growth. Thus, policies that support good disbursement of MSME funds and effective NPF control can contribute to stronger and more sustainable economic growth in Indonesia.
Co-Authors Achmad Riyadi Alni Cahya Kamila Anwar, Anas Iswanto Awal Nopriyanto Bahasoan Bahasoan, Awal Nopriyanto Baso Akib Dhanar Intan Surya Saputra Dwi Resky Yulianti Syam Endang Sulastri Faizal Hajar, Nurul hasran, Katini Hendra Sudarso Ihsan Nuari Imran Imran, Ihsan Nuari Kamila, Alni Cahya Laming, Ripa Fajarina latippa, Andi hijratul Aswad Masriani . Meldilianus Nabas J. Lenas Muh. Nasar Muhammad Afif Muratno, Muratno Nasar, Muh Nurul Qayyum Nurwahida Nurwahida Patimari, Siti Rahmat Arsyad Rina Riny, Riny Ripa Fajarina Laming Salsabila, Tertia Sri Rahmi Sri Widiastuti, Sri Tertia Salsabila Umaima Umaima wahyuni wahyuni