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All Journal IQTISHODUNA El-HARAKAH : Jurnal Budaya Islam Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis MITRA: Jurnal Pemberdayaan Masyarakat Istinbath: Jurnal Hukum dan Ekonomi Islam JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Proceedings of Annual Conference for Muslim Scholars wacana equiliberium (jurnal pemikiran penelitian ekonomi) Share: Jurnal Ekonomi dan Keuangan Islam Income: Innovation Of Economics And Management Jurnal Riset Akuntansi dan Auditing Melati: Jurnal Media Komunikasi Ilmu Ekonomi Jurnal Manajemen Dan Akuntansi Medan International Conference on Islamic Economic Adpebi Science Series Journal of Accounting and Financial Issue Islamic Micro Finance Journal Journal of Business Improvement Indonesian Journal of Islamic Religion and Culture Jurnal Pengabdian Masyarakat Al-Fatimah Journal of Islamic Finance and Syariah Banking Journal of Community Engagement in Economics Journal of Innovation and Contribution to Community Service Ribhuna: Jurnal Keuangan dan Perbankan Syariah
Nanang Setiawan
Institut Agama Islam Al-Fatimah Bojonegoro
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools Setiawan, Nanang; Cholili, Azwar
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 12 No. 2 (2023)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v12i2.20120

Abstract

This study investigates the potential of cultural values as anti-fraud strategies in Islamic schools, with a specific focus on institutions in Surabaya. Utilizing a qualitative case study approach, the research gathered data through direct observation and unstructured interviews with informants. The findings underscore the importance of five core cultural values: honesty, trust, mutual cooperation, mutual respect, and mutual care. The study concludes that the implementation of these values is crucial in fostering financial reporting accountability and reducing the risk of fraud within the school environment. These insights can benefit not only educational institutions but also other organizations by providing valuable guidance for developing internal anti-fraud programs based on the internalization of cultural values. By understanding how these values contribute to a trustworthy and ethical internal environment, institutions can proactively anticipate and minimize the potential for fraudulent activity.==============================================================================================================ABSTRAK – Nilai Budaya sebagai Strategi Anti Kecurangan: Kajian dari Sekolah Islam. Penelitian ini bertujuan untuk mengeksplorasi strategi pencegahan kecurangan melalui implementasi nilai-nilai budaya di Sekolah Islam di Surabaya. Penelitian ini bersifat kualitatif melalui metode studi kasus dengan data yang dikumpulkan secara observasi langsung di lokasi penelitian dan wawancara tidak terstruktur dengan sejumlah informan. Hasil kajian menunjukkan bahwa nilai-nilai budaya yang diimplementasikan di sekolah adalah: kejujuran, amanah, gotong royong, saling menghargai, dan saling peduli. Implementasi nilai-nilai budaya tersebut terbukti menjadi faktor utama dalam membentuk akuntabilitas pelaporan keuangan dan mencegah terjadinya kecurangan di lingkungan sekolah. Hasil ini dapat menjadi panduan tidak hanya bagi lembaga pendidikan tetapi juga berbagai organisasi lainnya dalam membangun program pencegahan kecurangan internal dengan internalisasi nilai-nilai budaya tersebut. Pemahaman akan pentingnya nilai-nilai tersebut berkontribusi terhadap meningkatnya kepercayaan dan terciptanya lingkungan internal yang beretos kerja baik sehingga dapat meminimalisir berbagai potensi kecurangan.
Protection of Hajj and Umrah Pilgrims from Fraud: Evidence from Indonesia Setiawan, Nanang; Soewarno, Noorlailie
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.22865

Abstract

This study explores the prevalence of fraud targeting Hajj and Umrah pilgrims in Indonesia and examines the government's role in protecting these pilgrims. Utilizing a qualitative approach, data were collected through observations and interviews with key stakeholders, including officials from the Ministry of Religious Affairs (MoRA), travel agency representatives, and Umrah pilgrims in an East Java district. The findings reveal that excessive trust in Hajj and Umrah travel agencies without verifying their licenses and track records is the primary cause of fraud. Additionally, Ponzi schemes by certain travel agencies, offering low-cost Umrah packages with uncertain travel schedules, further exacerbate the issue. The government's "Lima Pasti Umrah" (Five Guaranteed Umrahs) program is highlighted as a crucial preventive measure against fraud. This study enhances understanding of the protective measures available for Hajj and Umrah pilgrims in Indonesia and provides recommendations for improving fraud prevention programs for future pilgrims.======================================================================================================== ABSTRAK – Perlindungan Jemaah Haji dan Umrah dari Penipuan: Praktik di Indonesia. Penelitian ini mengkaji prevalensi penipuan yang menyasar jemaah haji dan umrah di Indonesia serta menganalisis peran pemerintah dalam melindungi para jemaah tersebut. Penelitian ini menggunakan pendekatan kualitatif, di mana data dikumpulkan melalui observasi dan wawancara dengan para pemangku kepentingan utama, termasuk pejabat Kementerian Agama (Kemenag), perwakilan biro travel, dan jemaah umrah di salah satu kabupaten di Jawa Timur. Temuan penelitian menunjukkan bahwa kepercayaan berlebihan terhadap biro travel haji dan umrah tanpa memeriksa izin dan rekam jejak mereka menjadi faktor utama terjadinya penipuan. Selain itu, praktik skema Ponzi yang dilakukan oleh oknum biro travel, yang menawarkan paket umrah murah dengan jadwal perjalanan yang tidak pasti, semakin memperparah masalah ini. Sebagai langkah antisipatif, pemerintah membuat Program "Lima Pasti Umrah”. Hasil kajian diharapkan dapat meningkatkan literasi mengenai perlindungan bagi jemaah haji dan umrah di Indonesia dan memberikan rekomendasi program pencegahan penipuan bagi jemaah di masa mendatang.
Keramahtamahan: Apakah Berpengaruh Terhadap Independensi Auditor? Setiawan, Nanang; Wahyudi, Imam
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 01 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2022
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.10.01.1-11

Abstract

This study analyzing aspects of hospitality to auditors and how it affects audit independence and quality of audit results. This study uses a descriptive qualitative method and a literature study approach to provide adequate understanding and explanation of a topic obtained from various literature sources. The hospitality regardless of the amount, even if the amount is below the materiality limit (KPK, 2020) may not affect the audit results. Gifts and hospitality will affect their credibility and independence as an auditor (Kampai, 2020) and the auditor independence has a positive effect on audit quality audit (DeAngelo, 1981; Megayani et al., 2020; Samsi et al., 2013; Santoso & Riharjo, 2020; Wardhani et al., 2015). This study contributes to filling the gap in previous research because there has been no similar study focuses hospitality towards independence and the quality of audit results
Pendampingan Penyusunan Proposal Bisnis sebagai Upaya Peningkatan Kapasitas Pengurus Koperasi Desa Merah Putih Kabupaten Bojonegoro Setiawan, Nanang
Journal of Community Engagement in Economics Vol 3 No 2 (2025): Journal of Community Engagement in Economics
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Al- Hikmah Indonesia - Jurnal Ekonomi Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jcee.v3i2.1281

Abstract

Koperasi Desa Merah Putih (KDMP) is a national strategic program that plays an important role in promoting rural economic self-reliance. As a newly established institution, KDMP management is assisted by a business assistant to enhance managerial capacity, improve the utilization of management information systems, and strengthen the ability to develop feasible and sustainable business plans and proposals. This community service activity focuses on intensive assistance provided by the author as a business assistant for KDMP management in Bojonegoro Regency. The objectives of this program are to support KDMP management in integrating cooperative activities into a management information system, preparing systematic business plans and proposals, and assisting in the implementation of cooperative business operations. The method employed in this activity adopts a mentoring and empowerment approach, implemented through training sessions, consultations, participatory discussions, and hands-on practices tailored to the specific needs of each cooperative. The results indicate an improvement in management’s understanding of information system–based cooperative management, the successful preparation of business plan and proposal documents ready to be submitted to relevant business partners, and enhancements in cooperative governance and operational performance. This program contributes to strengthening the institutional capacity of KDMP and supports the sustainability of village cooperative enterprises in Bojonegoro Regency
Optimalisasi Media Sosial sebagai Strategi Pemberdayaan Mahasiswa Muslim dalam Pengembangan Usaha Halal di Kabupaten Bojonegoro Nanang Setiawan; Thorida Nur Asih; Aulyatu Rachmadhani Hakim; Muhammad Mujib
Journal of Innovation and Contribution to Community Service Vol. 2 No. 1 (2026): January
Publisher : STAI Senori Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63321/jiccs.v2i1.144

Abstract

Although the population of young Muslims in Indonesia continues to grow, their halal literacy and understanding of Sharia-compliant business practices remain limited. At the same time, social media offers significant opportunities for developing halal businesses among Muslim millennials. The program employed a participatory action research approach within a qualitative framework. This community service program, implemented through an Entrepreneurship course at Institut Agama Islam Al-Fatimah, aimed to enhance students’ halal literacy and their capacity to utilize social media for halal business development aligned with Islamic values and Sharia-based brand identity. Using a qualitative approach, the program involved course-based assignments, mentoring, focus group discussions, observation, and literature review conducted over one academic semester. Students developed halal business ideas and applied digital marketing strategies through social media platforms. The results indicate that social media integration in Entrepreneurship learning effectively increases halal awareness, creativity, and digital skills, while enabling students to test business ideas, build brands, and reach broader markets at low cost. However, students’ understanding of halal remains stronger in marketing aspects than in substantive areas such as production processes and halal supply chains.
PERAN LITERASI KEUANGAN SYARIAH DALAM MEMPERKUAT PENGARUH RELIGIUSITAS ISLAM TERHADAP TINGKAT ADOPSI PERBANKAN SYARIAH DI INDONESIA Setiawan, Nanang; Asih, Thorida Nur; Asas, Fitria; Safrudin, Afif; Sulchan, Moch
RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Vol. 5 No. 1 (2026): January 2026
Publisher : Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/czjz3z31

Abstract

The development of Islamic banking in Indonesia has demonstrated significant growth; however, its adoption rate remains relatively low despite the country’s predominantly Muslim population. This study aims to examine the role of Islamic financial literacy in strengthening the influence of Islamic religiosity on the level of Islamic banking adoption in Indonesia. The study employs a quantitative research design using a survey approach of 292 Muslim university students who are customers of Islamic banks in Indonesia, with data analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that Islamic religiosity has a positive and significant effect on the level of Islamic banking adoption. Furthermore, Islamic financial literacy is found to function as a moderating variable that strengthens the relationship between Islamic religiosity and Islamic banking adoption. This study introduces a novel perspective by positioning Islamic financial literacy as a reinforcing mechanism in the relationship between Islamic religiosity and Islamic banking adoption behavior. Theoretically, this study contributes to the Islamic finance literature by enhancing understanding of the interactive role of religiosity and financial literacy in explaining the adoption behavior of Islamic financial services. Practically, the findings provide important implications for Islamic banks and regulators in designing more targeted Islamic financial education and literacy strategies to increase the adoption of Islamic banking in Indonesia Keywords : Sharia financial literacy, Islamic religiosity, Islamic banking adoption
SECTORAL MAPPING OF CREATIVE ECONOMY FIRMS ON THE INDONESIA STOCK EXCHANGE BASED ON KEMENPAREKRAF AND IDX Soedjatmiko, Soedjatmiko; Iswoyo, Andi; Setiawan, Nanang; Saputra, Akhmad Julian
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.2 September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i2.593

Abstract

This study aims to map creative economy firms listed on the Indonesia Stock Exchange (IDX) based on the official subsector classification issued by the Ministry of Tourism and Creative Economy (Kemenparekraf) and the IDX Industrial Classification (IDX-IC). Using a descriptive qualitative approach, this study employs content analysis of annual reports, initial public offering (IPO) prospectuses, and other official corporate documents. The classification framework is developed based on indicators of creative activities, intellectual property intensity, and alignment with the 17 nationally defined creative economy subsectors. The findings indicate that only a limited number of IDX-listed firms can be classified as core creative economy companies, with a concentration in the media, film, broadcasting, and advertising subsectors. In contrast, art- and culture-based subsectors such as performing arts, fine arts, crafts, and architecture are largely underrepresented. These findings reveal a structural gap between the strategic role of the creative economy and its capital market representation, while providing a sectoral mapping that supports the development of a creative economy stock index in Indonesia.
Islamic Business Ethics in Creative Industry: Honesty and Business Sustainability in Digital Era Nanang Setiawan; Achmad Hasan Basri; Azwar Cholili; Muhammad Mujib; Joko Hadi Purnomo
INCOME: Innovation of Economics and Management Vol. 5 No. 3 (2026): February
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v5i3.6888

Abstract

Digitalization and increasing market competition require business actors to adapt rapidly, often giving rise to ethical dilemmas. This study aims to analyze the implementation of Islamic business ethics in the creative industry in the digital era, with a particular emphasis on honesty (ṣidq) as a fundamental principle supporting business sustainability. This qualitative study employs a literature review and in-depth interviews with three creative industry practitioners in Lamongan Regency, East Java, consisting of owners of a food and beverage (F&B) business, a mobile phone retail business, and a photography service (photo studio) business. Based on the empirical narratives of these three business owners, the findings reveal that honesty is operationalized in concrete business practices, including transparent pricing, truthful product descriptions, consistency between digital promotion and actual product quality, and openness in communicating service limitations. Despite challenges such as intense price competition, pressure for rapid production, and aggressive digital marketing practices, the informants consciously avoid misleading promotions and exaggerated claims. In the Lamongan context, honesty functions not only as a moral–religious value but also as a practical mechanism for building consumer trust and maintaining business reputation, which in turn supports long-term business sustainability. This study contributes to the literature by offering micro-level empirical insights into how honesty is enacted as a strategic ethical practice in small-scale digital creative businesses, rather than treating Islamic business ethics merely as a normative framework. Practically, the findings offer insights for practitioners and policymakers on integrating ethical and religious values into digital business strategies to enhance trust and sustainability.
Co-Authors Abd. Muntholip Abdul Khamid Abdul Khamid, Abdul Achmad Hasan Basri Alfa Rahmiati, Alfa Alrosyidi, Ach. Faruk Amanulloh, Amanulloh Amilatul Khoiriyyah, Amilatul Ana Rahmawati Andi Iswoyo, Andi Aqthor, Nufudz Asas, Fitria Asih, Thorida Nur Aulyatu Rachmadhani Hakim Aziz, Moch. Ilham Abdul Azizah, Imroatul Azwar Cholili Azwar Cholili Dewi Pusparini Dewi, Ika Oktaviana Fadiyanto, Sofyan Hafidz, Abdulloh Hakim, Aulyatu Rachmadhani Hanafi Hanafi Haryadi, Bambang Hasanah, Naili Uswatun HUDA, MUHAMMAD MIFTAKHUL Imam Wahyudi Imam Wahyudi Indrawan, Imam Wahyudi ING Wardana Ismi Fitri Aulia Jamilatul Uyun Joko Hadi Purnomo Mafruhah, Anisatul Maisaroh, Sitti Manshur, Ahmad Mohammad Nizarul Alim Monica Resavita Muhammad Miftakhul Huda Muhammad Mujib Muhammad Mujib Muntholip, Abd Muntholip, Abd. Naila, Isrotun Noorlailie Soewarno Nuraini, Melan Oktaviana Dewi, Ika Rahman, Alief Putriana Resavita, Monica Riskiyatur Rohemah Riskiyatur Rohemah, Riskiyatur Risky Mezi Muria Safrudin, Afif Saputra, Akhmad Julian Sasmita, Lintang Auliya Shen, Chin Tien Soedjatmiko Soedjatmiko Sulchan, Moch Tarjo Tarjo Thorida Nur Asih Tseng, Chung-Jen Umi Maghfiroh