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All Journal Jurnal MD RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Salam (Islamic Economics Journal) Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Audit, Pajak, Akuntansi Publik
Aulia Mutiara Salma
UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

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The Influence Of Service Quality and Lifestyle On Purchase Decisions Using Shopee Paylater In Bandar Lampung Salma, Aulia Mutiara; Ekawati, Evi; Anggraeni, Erike
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6260

Abstract

The development of the digital world is driving transformation in the world of retail and finance. Currently, e-commerce has presented a variety of payment methods with the aim of ensuring consumer comfort and convenience in carrying out transactions. One of the trending payment features is Shopee Paylater. The aim of this research is to analyze the influence of service quality and lifestyle on purchasing decisions using Shopee Paylater in Bandar Lampung. The method in this research uses a quantitative approach. The data source in this research is primary data obtained from 114 respondents using Shopee Paylater in Bandar Lampung using accidental sampling technique. The data analysis used is multiple linear regression analysis using SPSS version 22 software. Based on the results of this research, it shows that the regression results for the service quality variable show a positive correlation of 0.262. Apart from that, the results of the T test show that tcount 2.630 > ttable 1.65833, meaning that the service quality variable influences purchasing decisions using Shopee Paylater. And the regression results for lifestyle variables show a positive correlation of 0.370. Apart from that, the results of the T test show that tcount 3.710 > ttable 1.65833, meaning that lifestyle variables influence purchasing decisions using Shopee Paylater.
Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis Salma, Aulia Mutiara; Larasati, Ayuning; Melgasari, Diny; Suryanto, Tulus
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.2196

Abstract

Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this research is descriptive quantitative method. Data collection uses the help of the Harzing's Publish or Perish program with the keywords used Tax amnesty, Tax Compliance, Tax audit. From the results of the research carried out, then mapping the findings using the VOSviewers application to be taken as a bibliometric analysis tool to visualize the network of authors and keywords. The results of the study show that tax amnesty, tax compliance, and tax audits have an effect on tax revenues. The tax amnesty policy is more effective in increasing tax revenue compared to tax compliance and tax audits. Keywords: Tax Amnesty, Tax Compliance, Tax Audit, and Tax Revenue
ENHANCING THE ROLE OF STRATEGIC MANAGEMENT IN ADVANCING THE SUSTAINABILITY OF ISLAMIC FINANCIAL INSTITUTIONS Yulitasari, Lis; Salma, Aulia Mutiara; Suhendar, Suhendar
JURNAL MANAJEMEN DAKWAH Vol. 11 No. 1 (2025)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmd.2025.111.03

Abstract

The increasing complexity of global economic competition and the rapid transformation of the financial industry present significant challenges to the sustainability of Islamic financial institutions. These challenges are further amplified by the necessity to align financial performance with ethical, social, and environmental responsibilities as mandated by the principles of maqasid al-shariah. Despite the growing discourse on sustainable finance, limited studies have integrated the domains of strategic management, sustainability, and Shariah compliance into a unified conceptual framework tailored to the specific context of Islamic financial institutions. This study aims to analyze and synthesize the role of strategic management in advancing sustainability within Islamic financial institutions, offering a comprehensive perspective that bridges theoretical insights and practical applications. The research adopts a literature review method, systematically examining and synthesizing relevant academic works, policy documents, and best practices from global and regional contexts. The findings indicate that embedding sustainability principles into the core of strategic management not only enhances institutional competitiveness and resilience but also strengthens public trust, expands financial inclusion, and ensures long-term socio-economic contributions. Furthermore, the study reveals that an integrated approach combining visionary strategic planning, adherence to maqasid al-shariah, and proactive adaptation to technological and regulatory changes serves as a robust foundation for sustainable growth. It is concluded that sustainability should be institutionalized as a strategic imperative, supported by clear performance indicators, capacity-building programs, and technology-driven innovations. The study recommends that Islamic financial institutions engage in constructive collaboration with regulators, industry associations, and stakeholders to foster an enabling ecosystem for inclusive and sustainable development. This conceptual synthesis not only contributes to the academic discourse but also provides actionable insights for policymakers and practitioners seeking to reinforce the long-term viability of Islamic financial institutions in the evolving global financial landscape.
Peran Ekonomi Islam dalam Mendukung Pencapaian Sustainable Development Goals (SDGs) Wulandari, Wulandari; Aulia Mutiara Salma
Salam (Islamic Economics Journal) Vol. 6 No. 2 (2025): Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/yd384r06

Abstract

Abstract The Sustainable Development Goals (SDGs) are a global development agenda aimed at achieving sustainable human well-being through a balance of economic, social, and environmental dimensions. However, achieving SDG targets in various countries still faces structural challenges, including poverty, social inequality, and environmental degradation. This study aims to analyze the role of Islamic economics in supporting the achievement of the SDGs by emphasizing the conceptual suitability and contribution of Islamic economic instruments to sustainable development. This study uses a qualitative approach with a systematic literature review method that discusses Islamic economics, maqāṣid al-sharī‘ah, Islamic social finance, and the SDGs. The results of the study indicate a strong convergence between Islamic economic principles and the goals of the SDGs, particularly in the aspects of social justice, inclusiveness, and sustainability. Maqāṣid al-sharī‘ah serves as a normative foundation that expands the meaning of sustainable development beyond economic growth to social welfare and environmental protection. Furthermore, Islamic economic and financial instruments such as zakat, waqf, Islamic microfinance, and green sukuk have strategic potential in supporting poverty alleviation, inequality reduction, and financing sustainable development. However, optimizing the role of Islamic economics still faces challenges such as low Islamic financial literacy, suboptimal institutional governance, and limited policy integration. Therefore, strengthening the synergy of policies, institutions, and innovation is necessary so that Islamic economics can contribute more effectively to achieving the SDGs. Keywords : Islamic economics, Sustainable Development Goals (SDGs), maqāṣid al-sharī‘ah, Islamic social finance, sustainable development.
PERKEMBANGAN INDUSTRI HALAL DI INDONESIA Aulia Mutiara Salma
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 1 (2025): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i1.6729

Abstract

Industri halal merupakan salah satu sektor ekonomi yang mengalami perkembangan signifikan di era globalisasi saat ini, tidak hanya di negara-negara berpenduduk mayoritas Muslim, tetapi juga di berbagai negara non-Muslim karena meningkatnya kesadaran konsumen terhadap produk yang tidak hanya halal secara agama, tetapi juga thayyib (aman, sehat, dan etis). Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka (library research), yaitu suatu metode penelitian yang dilakukan dengan cara mengkaji, menelaah, dan menganalisis berbagai sumber tertulis yang relevan dengan objek kajian. Perkembangan industri halal di Indonesia menunjukkan tren pertumbuhan yang signifikan dalam beberapa sektor ekonomi utama. Faktor utama yang mendukung perkembangan industri halal di Indonesia adalah besarnya jumlah penduduk Muslim. Perkembangan industri halal di Indonesia didorong oleh beberapa faktor utama, yaitu besarnya jumlah penduduk Muslim sebagai basis pasar domestik, meningkatnya kesadaran masyarakat terhadap produk halal dan thayyib, serta dukungan regulasi melalui Undang-Undang Jaminan Produk Halal
Peran Islamic Social Finance dalam Mendukung Pencapaian Maqashid Syariah Aulia Mutiara Salma
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8834

Abstract

Islamic Economics melalui instrumen Islamic Social Finance memiliki posisi strategis dalam menciptakan keadilan sosial, pemerataan ekonomi, dan peningkatan kesejahteraan masyarakat. Berbagai instrumen seperti zakat, infak, sedekah, wakaf, dan qard hasan mempunyai potensi yang besar dalam mendukung pemberdayaan ekonomi umat serta membantu tercapainya tujuan Maqashid Syariah, Penelitian ini bertujuan untuk menganalisis kontribusi Islamic Social Finance dalam meningkatkan kesejahteraan sosial dan memperkuat pemberdayaan ekonomi masyarakat, sekaligus mengidentifikasi berbagai tantangan dan kendala yang dihadapi dalam mengoptimalkan pencapaian Maqashid Syariah melalui pemanfaatan instrumen-instrumen tersebut. Metode penelitian yang digunakan adalah studi pustaka dengan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Islamic Social Finance memiliki kontribusi yang besar dalam upaya pengentasan kemiskinan, perluasan akses pendidikan dan layanan kesehatan, penciptaan kesempatan kerja, serta pengembangan UMKM berbasis syariah. Implementasi zakat produktif, wakaf produktif, dan pembiayaan sosial melalui skema qard hasan terbukti efektif dalam mendorong kemandirian ekonomi mustahik serta meningkatkan kesejahteraan masyarakat secara berkelanjutan. Meskipun Islamic Social Finance memiliki peran penting dalam mendukung pencapaian Maqashid Syariah, implementasinya masih menghadapi berbagai kendala, seperti rendahnya literasi masyarakat, terbatasnya profesionalisme lembaga pengelola, kurang optimalnya pemanfaatan dana produktif, serta lemahnya integrasi dengan kebijakan pembangunan nasional. Selain itu, masalah tata kelola, transparansi, dan akuntabilitas juga memengaruhi tingkat kepercayaan publik. Oleh karena itu, diperlukan penguatan regulasi, peningkatan kualitas SDM, inovasi pengelolaan, dan sinergi antara pemerintah, lembaga keuangan syariah, serta masyarakat agar peran Islamic Social Finance dapat berjalan lebih optimal dan berkelanjutan.
Ekonomi Syariah dan Artificial Intelligence (AI): Perkembangan, Peluang, dan Risiko dalam Perspektif Islam Aulia Mutiara Salma
Salam (Islamic Economics Journal) Vol. 8 No. 2 (2026): June 2026
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/w6vba523

Abstract

Perkembangan Artificial Intelligence (AI) di era digital telah membawa perubahan besar dalam berbagai sektor, termasuk ekonomi syariah. Teknologi AI memberikan peluang dalam meningkatkan efisiensi operasional, memperluas inklusi keuangan syariah, mendukung perkembangan fintech syariah, serta meningkatkan transparansi pengelolaan dana sosial Islam seperti zakat dan wakaf. Namun demikian, implementasi AI juga menghadirkan berbagai risiko dan tantangan, seperti ketidaktransparanan algoritma, penyalahgunaan data, potensi ketidakadilan ekonomi, serta kemungkinan munculnya praktik transaksi yang tidak sesuai dengan prinsip syariah. Penelitian ini bertujuan untuk menganalisis peluang, risiko, dan tantangan penggunaan AI dalam perspektif ekonomi Islam. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi pustaka (library research), melalui pengumpulan data dari jurnal ilmiah, buku, artikel akademik, dan sumber literatur terkait lainnya. Teknik analisis data dilakukan secara deskriptif-kualitatif dengan pendekatan maqashid syariah sebagai dasar analisis. Hasil penelitian menunjukkan bahwa AI memiliki potensi besar dalam mendukung transformasi ekonomi syariah menuju sistem yang lebih modern, efisien, dan inklusif. Akan tetapi, penerapannya memerlukan regulasi, pengawasan syariah, serta penerapan etika teknologi agar tetap sesuai dengan prinsip-prinsip Islam. Oleh karena itu, integrasi antara teknologi AI dan nilai-nilai syariah menjadi faktor penting dalam menciptakan kemaslahatan dan keberlanjutan ekonomi Islam di masa depan. Kata Kunci: Artificial Intelligence, ekonomi syariah, fintech syariah, maqashid syariah, transformasi digital.
Co-Authors Erike Anggraeni Evi Ekawati Larasati, Ayuning Lis Yulitasari Melgasari, Diny Suhendar Suhendar, Suhendar Tulus Suryanto Wulandari Wulandari