Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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This Author published in this journals
All Journal Journal of Indonesian Tourism and Policy Studies Journal of Financial and Business
Arif, Muhamamd
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE STRATEGY OF DEVELOPMENT JAKARTA WALKING TOUR Musthofa, Budiman Mahmud; Arif, Muhamamd
Journal of Indonesian Tourism and Policy Studies Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

The central government has designated DKI Jakarta as one of the priority areas for Indonesia's tourism development. One of the tours that is currently being developed is the Jakarta Walking Tour. Therefore, the study of the Jakarta Walking Tour tourism development strategy is interesting to do. Data collection methods used in this study were interviews, observation, and literature study. The results show that the Jakarta Walking Tour development strategy is on the track and has shown the synergy of various Jakarta tourism stakeholders. Currently there are 6 Jakarta Walking Tour routes, but these routes must be continuously developed so that more alternative travel trips can be made. In terms of promotion, it must be further enhanced by using various media so that it is better known by the wider community.
Problems of Musyarakah Account Management in the MSME Sector: A Case Study of Obstacles to Transparency of Customer Financial Reports Arif, Muhamamd; Sudirman, Wahyu Febri Ramadhan
Journal of Financial and Business Vol 2 No 2 (2026)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/jfb.v2i2.64

Abstract

This study aims to analyze the problems of Musharakah account management in the Micro, Small, and Medium Enterprises (MSMEs) sector, with a primary focus on constraints regarding customer financial report transparency. As a profit and loss sharing financing instrument, Musharakah relies heavily on the accuracy of real profit reporting, yet its implementation is often hindered by information asymmetry. The research method employed is library research with a qualitative approach, synthesizing data from scientific literature and official financial authority reports within the last ten years. The results indicate that transparency issues are rooted in the low accounting literacy of MSME actors, leading to the inconsistent application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This condition triggers moral hazard risks in the form of inaccurate profit reporting, which impacts high monitoring costs and Non-Performing Financing (NPF) risks for Islamic banking. Logical interpretation of the findings suggests that digital transformation through cloud-based accounting systems is a strategic solution to create real-time cash flow monitoring. The study concludes that standardizing financial reporting and integrating information technology are absolute prerequisites for building trust in Musharakah partnerships and enhancing MSME accountability within the Islamic financial ecosystem.
Co-Authors Budiman Mahmud Musthofa, Budiman Mahmud Wahyu Febri Ramadhan Sudirman