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Shariah Governance and Cooperative Business Sustainability: A Systematic Literature Review (2016–2026) Ahmad Hamid; Aksan; Wiwin Sultraeni; Amrullah; Ria Rezky Amalia
International Journal of Management, Economic and Accounting Vol. 4 No. 5 (2026): October 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i5.839

Islamic cooperatives combine member ownership with obligations to uphold justice, transparency, and mutual assistance. Yet evidence on how Shariah governance supports their sustainability remains dispersed across finance, management, and cooperative studies. This systematic review critically examines governance arrangements, the organizational processes connecting them to sustainability, and the conditions under which these relationships operate. The source manuscript reports a systematic search across Scopus, Web of Science, ScienceDirect, SpringerLink, and Google Scholar and a final sample of 44 studies within a review scope of 2016–2026. A narrative thematic synthesis organizes the evidence into governance structures, sustainability and member welfare, compliance and risk management, and digital transformation and financial literacy. The studies suggest that supervisory bodies contribute through their interaction with managerial competence, member participation, internal controls, and knowledge management. Reported benefits include savings mobilization, member satisfaction, compliance readiness, and operational efficiency, although heterogeneous designs and measures limit causal interpretation. Environmental outcomes receive less direct attention. We develop an interpretive framework in which formal oversight, shared ethical commitments, and organizational capabilities jointly support cooperative sustainability. Its proposed pathways require further testing through longitudinal and comparative research. The reported search chronology and publication counts require reconciliation before the review can be considered fully reproducible.

Shariah Governance and Cooperative Business Sustainability: A Systematic Literature Review (2016–2026) Ahmad Hamid; Aksan; Wiwin Sultraeni; Amrullah; Ria Rezky Amalia
International Journal of Management, Economic and Accounting Vol. 4 No. 5 (2026): October 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i5.839

Islamic cooperatives combine member ownership with obligations to uphold justice, transparency, and mutual assistance. Yet evidence on how Shariah governance supports their sustainability remains dispersed across finance, management, and cooperative studies. This systematic review critically examines governance arrangements, the organizational processes connecting them to sustainability, and the conditions under which these relationships operate. The source manuscript reports a systematic search across Scopus, Web of Science, ScienceDirect, SpringerLink, and Google Scholar and a final sample of 44 studies within a review scope of 2016–2026. A narrative thematic synthesis organizes the evidence into governance structures, sustainability and member welfare, compliance and risk management, and digital transformation and financial literacy. The studies suggest that supervisory bodies contribute through their interaction with managerial competence, member participation, internal controls, and knowledge management. Reported benefits include savings mobilization, member satisfaction, compliance readiness, and operational efficiency, although heterogeneous designs and measures limit causal interpretation. Environmental outcomes receive less direct attention. We develop an interpretive framework in which formal oversight, shared ethical commitments, and organizational capabilities jointly support cooperative sustainability. Its proposed pathways require further testing through longitudinal and comparative research. The reported search chronology and publication counts require reconciliation before the review can be considered fully reproducible.

ANALISIS PROSES TRANSFORMASI PENCATATAN MANUAL MENUJU DIGITAL PADA KOPERASI SIMPAN PINJAM ABDI KARYA SEJAHTERA KOTA KENDARI (STUDI KUALITATIF) Nur Qamariah Mus; Wiwin Sultraeni; Muh. Fathir maulid yusuf
JAMB:Journal of Digital Business and Management Vol. 1 No. 002 (2026): JAMB: Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/qyy2n237

This study aims to analyze the transformation process from manual to digital record-keeping, thesupporting and inhibiting factors, and its impacts on administrative management and services. This studyemployed a qualitative approach, with data collected through interviews, observation, and documentation. Theinformants consisted of the cooperative chairperson, manager, treasurer, and staff. The results showed that thetransformation took place gradually, beginning with the management's awareness of the limitations of manualrecord-keeping, followed by planning, provision of facilities, training, mentoring, and the use of digital devices.Supporting factors included management commitment, facilities, training and mentoring, and employeeacceptance, while the inhibiting factors were limited digital competence, incomplete system implementation, andthe need for adaptation. The initial impacts included easier data input and management, faster access toinformation, easier access to member data, and alternative payment methods through bank transfers and QRIS.The transformation is still in the development stage. This indicates that the changes remain initial and do not yetfully reflect comprehensive digital system implementation in the cooperative's administrative and serviceactivities.

ANALISIS SISTEM DAN PROSEDUR PENGAKUAN PENDAPATAN JASA KONSTRUKSI DAN MANAGED SERVICE INFRASTRUKTUR JARINGAN TELEKOMUNIKASI BERDASARKAN PSAK 72 PADA PT. TELKOM AKSES KENDARI Alfandy; Ahmad Hamid; Ilham Akbar Garusu
JAMB:Journal of Digital Business and Management Vol. 1 No. 002 (2026): JAMB: Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/8zp1jt69

This study aims to analyze the system and procedures for revenue recognition of construction services andmanaged services for telecommunications network infrastructure at PT. Telkom Akses Kendari, assess theircompliance with PSAK 72, and identify the obstacles and efforts undertaken by the company in the revenuerecognition process. This study employed a descriptive qualitative approach. Data were collected throughinterviews, observations, and documentation. Informants were selected using purposive sampling based on theirinvolvement and understanding of the revenue recognition process. Data were analyzed through datacondensation, data display, and conclusion drawing and verification. The results indicate that the revenuerecognition system at PT. Telkom Akses Kendari has been implemented systematically through coordinationamong the operational, project administration, and finance departments. The revenue recognition procedureconsists of contract receipt, work order issuance, work execution, progress monitoring, preparation of the WorkHandover Report (BAST), invoice issuance, and revenue recording. The implementation of revenue recognitionis in accordance with the five steps of PSAK 72, namely identifying contracts with customers, identifyingperformance obligations, determining the transaction price, allocating the transaction price, and recognizingrevenue when performance obligations are satisfied. The study found no material obstacles, althoughadministrative delays may occur in the verification and submission of supporting documents. The companyaddresses these conditions through progress verification, document completeness, interdepartmentalcoordination, and periodic administrative evaluation.

Pengaruh Perilaku Konsumtif terhadap Pengelolaan Keuangan Mahasiswa dalam Perspektif Akuntansi Keperilakuan (Studi Kasus pada Penerima KIP-Kuliah Universitas Nahdlatul Ulama Sulawesi Tenggara) Sefti Fauziah; Ahmad Hamid; Muhammad Fathir Maulid Yusuf
JAMB:Journal of Digital Business and Management Vol. 1 No. 002 (2026): JAMB: Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/mnthv942

In this era of rapidly advancing economic digitalization, college students face challenges in managingtheir personal finances due to the increasing ease of making transactions and meeting consumerneeds. This situation can encourage excessive consumer behavior, which impacts financialmanagement, particularly among college students who are recipients of the KIP Kuliah scholarship.This study aims to determine the effect of consumerist behavior on the financial management ofstudents receiving the KIP Kuliah scholarship at the Nahdlatul Ulama University of SoutheastSulawesi from a behavioral accounting perspective. The study employed a quantitative approachusing a survey method via a questionnaire. The study population consisted of 353 students from the2022–2024 cohorts, with a sample of 78 respondents determined using the Slovin formula andpurposive sampling. Data analysis was conducted using simple linear regression after satisfying theclassical assumption tests. The results of the study indicate that consumerist behavior has a negativeand significant effect on students’ financial management (t-calculated = 9.754 > t-table = 1.99167;sig. = 0.001 < 0.05). The R-squared value of 55.6% indicates that consumerist behavior explains55.6% of the variation in financial management, while 44.4% is influenced by other factors. Theconclusion of this study is that the hypothesis is accepted; therefore, consumerist behavior needs tobe curbed to improve the financial management of students receiving the KIP Kuliah scholarship.

PENERAPAN AKUNTANSI ZAKAT, INFAK, DAN SEDEKAH PADA MASJID DI KOTA KENDARI Dirga Agung; Wiwin Sultraeni; Nur Rahmah
JAMB:Journal of Digital Business and Management Vol. 1 No. 002 (2026): JAMB: Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/chy4nt03

This study aims to analyze the application of zakat, infak, and sedekah (ZIS) accounting at MasjidAn-Nur and Masjid Al-Alam in Kendari City and to identify the challenges faced in managing ZISfunds in reference to PSAK 109. A qualitative descriptive approach was used, with data collectedthrough observation, interviews with mosque treasurers and administrators, and documentation offinancial records. The results show that Masjid An-Nur still records ZIS transactions manually in asingle cashbook without separating funds by type, while Masjid Al-Alam has separated the recordingof zakat, infak, and sedekah by category, although its administrators are not yet familiar with PSAK109. Neither mosque has prepared the complete set of financial statements required by the standard,such as the statement of financial position, statement of changes in funds, statement of changes inmanaged assets, and statement of cash flows. The main challenges found are manual recordingsystems, limited understanding of PSAK 109, limited human resource competence in accounting,underutilized information technology, and the absence of adequate internal control. The studyconcludes that ZIS accountability at both mosques remains partial and recommends training,mentoring from BAZNAS and related institutions, and the adoption of more structured recordingsystems to improve transparency and compliance with PSAK 109.

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PTBERKAH MUTIARA INDAH PERIODE 2023-2025 Siti Nurjawati Sondeng; Wiwin Sultraeni; Ilham Akbar Garusu
JAMB:Journal of Digital Business and Management Vol. 1 No. 002 (2026): JAMB: Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/159yp221

Kinerja keuangan merupakan indikator penting kelangsunganoperasional entitas bisnis. Penelitian ini bertujuan untuk menganalisiskinerja keuangan PT Berkah Mutiara Indah periode 2023-2025berdasarkan rasio likuiditas, rentabilitas, profitabilitas, dansolvabilitas. Metode penelitian yang digunakan adalah deskriptifkuantitatif dengan memanfaatkan data sekunder berupa laporanposisi keuangan dan laporan laba rugi perusahaan. Hasil analisismenunjukkan bahwa rasio likuiditas melalui Current Ratio, RasioPerputaran Kas, dan Inventory to Net Working Capital tergolong sehat,namun Cash Ratio terindikasi kurang sehat. Pada rasio rentabilitas(ROA dan ROE) serta rasio profitabilitas (Gross Profit Margin dan NetProfit Margin), perusahaan menunjukkan kinerja yang kurang sehatkarena berada di bawah standar industri. Sementara itu, analisissolvabilitas menunjukkan Debt to Asset Ratio yang sehat, berbandingterbalik dengan Debt to Equity Ratio yang tergolong kurang sehatakibat tingginya liabilitas terhadap pihak eksternal. Kesimpulannya,kinerja keuangan perusahaan secara keseluruhan belum berjalanoptimal. Penelitian ini memberikan kontribusi praktis beruparekomendasi efisiensi biaya operasional, peningkatan volumepenjualan, serta restrukturisasi pendanaan untuk memulihkanstabilitas finansial perusahaan

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