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All Journal JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Jurnal Manajemen Bisnis dan Keuangan Islamic Financial And Accounting Review Referensi Islamika: Jurnal Studi Islam
Damirah
Institut Agama Islam Negeri Parepare
Religion Humanities Economics, Econometrics & Finance Social Sciences

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PENGGUNAAN APLIKASI SISTEM KEUANGAN DESA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA MALALIN KABUPATEN ENREKANG Seli Agustina; Damirah; Ismayanti; Nurfadhilah; Darwis
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 1 No. 2 (2024): MBisKu, July 2024
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v1i2.810

Abstract

Pengelolaan keuangan merupakan aspek krusial dalam operasional pemerintah desa. Guna meningkatkan efisiensi, transparansi, dan akuntabilitas dalam pengelolaan dana desa, Aplikasi Sistem Keuangan Desa dikembangkan sebagai solusi inovatif. Perangkat lunak ini dirancang untuk menyederhanakan proses pelaporan keuangan, sehingga memudahkan pemerintah desa dalam menyajikan informasi keuangan yang lebih terbuka dan dapat dipertanggungjawabkan kepada publik. Penelitian ini bertujuan untuk mengetahui sistem laporan keuangan desa malalin dan penggunaan aplikasi sistem keuangan desa terhadap kualitas laporan keuangan pemerintah Desa Malalin Kabupaten Enrekang. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Dengan pendekatan deskriptif. Hasil Penelitian menunjukkan bahwa (1) Aplikasi Siskeudes telah mentransformasi pengelolaan keuangan Desa Malalin menjadi lebih efisien, akurat, dan transparan. Dengan fitur user-friendly, pelatihan komprehensif, dan output sesuai regulasi, Siskeudes meningkatkan tata kelola keuangan desa secara signifikan. Hasilnya adalah peningkatan akuntabilitas dan partisipasi masyarakat dalam pengawasan keuangan desa, mendukung pembangunan yang berkelanjutan. (2) Aplikasi Siskeudes meningkatkan kualitas pengelolaan keuangan desa sesuai PP Nomor 71 Tahun 2010, memenuhi kriteria informasi akuntansi berkualitas. Aplikasi ini menyediakan data akurat, tepat waktu, dan mendukung pengambilan keputusan berbasis fakta, meningkatkan transparansi dan akuntabilitas. Namun, efektivitasnya bergantung pada kompetensi pengguna. Dengan penyempurnaan dan peningkatan kapasitas, Siskeudes berpotensi terus meningkatkan tata kelola keuangan desa, mendukung pembangunan berkelanjutan, dan memenuhi kebutuhan informasi pemangku kepentingan.
FAITH IN THE MARKETPLACE: HOW AMANAH SHAPES SOCIAL TRUST AND CONSUMER LOYALTY AMONG MUSLIM SMES IN INDONESIA Besse Faradiba; Ida Ilmiah Mursidin; Damirah; Aulia Nur Irsha
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 2 (2026): April
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i2.564

Abstract

This study aims to analyze the sociological role of Amanah (trustworthiness) as a spiritual-social foundation in Islamic SMEs and how it bridges the gap between formal management strategies, product quality, and consumer loyalty. It specifically investigates the potential paradox where religious ethics might interact unpredictably with modern management practices. A quantitative approach was employed utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0. Data were gathered via a structured survey involving 313 respondents, comprising active consumers and business practitioners of Islamic SMEs in Makassar, Indonesia. The results reveal that while management strategy and product quality significantly and positively influence loyalty, a striking paradox emerges: Amanah shows a significant negative moderation effect on the relationship between management strategy and consumer loyalty. This suggests that over-reliance on formal management may diminish the organic trust-building power of religious ethics. However, Amanah remains a full mediator that converts product quality into long-term loyalty. The findings suggest that "success" in Islamic business is not a simple linear integration of modern and traditional values. While formal management is essential, the traditional-religious value of Amanah constitutes a distinct form of social capital that can be stifled by excessive formalization. Practitioners must balance professional systems with authentic spiritual integrity to stabilize market relations. This study contributes to Islamic economic literature by empirically uncovering the "tension" between religious integrity and formal business strategy. It offers a new integrative framework that challenges the assumption that religious ethics and modern management always work in perfect harmony.  
INFORMATION ACCESS AND LEARNING MEDIA EFFECTS ON ISLAMIC FINANCIAL LITERACY AMONG MADRASAH STUDENTS Rahman Rahman; Syahriyah Semaun; Damirah; St Aminah; Muzdalifah Muhammadun
Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Vol. 6 No. 1 (2026): Januari-Juni 2026
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/alkharaj.v6i1.11321

Abstract

This study examines how access to information and learning media impact students' Islamic financial literacy in the digital era. This study uses a quantitative associative approach to analyze the influence of access to information and learning media on students' Islamic financial literacy in the digital era. Data were collected using a Likert-scale questionnaire and analyzed through descriptive statistics, Pearson correlation, and multiple linear regression with t-tests and F-tests. The findings indicate that access to information has a positive and significant effect on Islamic financial literacy. Learning media also exhibits a positive and significant effect, with a stronger effect than access to information. Together, both variables significantly influence students' Islamic financial literacy, highlighting the importance of an integrated learning approach. This study concludes that learning media and access to information significantly influence Islamic financial literacy, with learning media playing a more dominant role. These results suggest that policymakers and educational institutions should strengthen Islamic financial education through innovative and values-based learning media. Future studies are encouraged to incorporate additional factors to enrich our understanding of the development of Islamic financial literacy.
PENGARUH FUNDAMENTAL, TEKNIKAL, DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA SEKTOR PERBANKAN SYARIAH YANG TERDAFTAR DI BEI MIftahul Jannah; Syahriyah Semaun; Andi Ayu Frihatni; Muzdalifah Muhammadun; Damirah
Jurnal Manajemen dan Bisnis Equilibrium Vol. 12 No. 2 (2026): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalmbe.v12i2.1867

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor fundamental, teknikal, dan makro ekonomi terhadap harga saham pada sektor perbankan syariah yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Faktor fundamental diproksikan oleh Current Ratio (CR), Earnings Per Share (EPS), dan Debt to Equity Ratio (DER), faktor teknikal diproksikan oleh Trading Volume Activity (TVA), sedangkan faktor makro ekonomi diproksikan oleh inflasi dan nilai tukar. Penelitian ini menggunakan pendekatan asosiatif dengan jenis penelitian field research. Data yang digunakan merupakan data sekunder yang diperoleh dari empat bank syariah yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Analisis data dilakukan menggunakan regresi data panel dengan bantuan aplikasi EViews 13. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio (CR), Earnings Per Share (EPS), Debt to Equity Ratio (DER), Trading Volume Activity (TVA), dan inflasi tidak berpengaruh signifikan terhadap harga saham karena memiliki nilai probabilitas lebih besar dari 0,05. Sebaliknya, nilai tukar berpengaruh positif dan signifikan terhadap harga saham dengan nilai probabilitas sebesar 0,0420 (< 0,05). Hasil uji simultan menunjukkan nilai F-statistic sebesar 1,809524 dengan probabilitas 0,172485 (> 0,05), sehingga faktor fundamental, teknikal, dan makro ekonomi secara bersama-sama tidak berpengaruh signifikan terhadap harga saham. Temuan ini menunjukkan bahwa pergerakan harga saham perbankan syariah selama periode penelitian lebih dipengaruhi oleh faktor lain di luar model penelitian.
THE INFLUENCE OF ARTIFICIAL INTELLIGENCE (AI) ON FINANCIAL REPORTING IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Yusma Wulandari; Damirah; Rismala
Islamic Financial And Accounting Review Vol. 3 No. 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13191

Abstract

Artificial Intelligence is a system that can imitate or even surpass human intelligence in completing certain tasks. AI has driven transformation in various sectors, including financial reporting. This research aims to determine the effect of implementing AI in financial reporting in companies listed on the Jakarta Islamic Index (JII). The data used in this research are in the form of company financial reports at JII, namely balance sheets and profit and loss reports. The method used is Artificial Intelligence with variable levels of efficiency, accuracy and data analysis. This type of research is associative with an associative quantitative approach. The data collection technique is a documentation technique. The data analysis technique used is statistical analysis. This research processing uses a formula for efficiency level, accuracy level, data analysis level, and applicationE-views version 12 (X64). With 5 companies that have published financial report data for 3 consecutive years. The research results obtained show 1) The level of efficiency does not have a significant influence onFinancial Reporting, this is proven from the t-test carried out, where it is obtained equal to0.8439 > 0.05, then it can be concluded that H1 is rejected. 2) The level of accuracy has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0089 <0.05 is obtained, so it can be concluded that H2 is accepted. 3) The level of data analysis has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0011 < 0.05 is obtained, so it can be concluded that H3 is accepted.
THE INFLUENCE OF LIQUIDITY AND SALES GROWTH ON CAPITAL ADEQUACY RATIO IN SHARIA COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Nur Wahidah -; Damirah; Ira Sahara
Islamic Financial And Accounting Review Vol. 3 No. 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13201

Abstract

The growth of the sharia banking industry in Indonesia has attracted the attention of both market players and regulators. Along with this growth, attention to the factors that influence the health and stability of Islamic banks has become increasingly important. One of the main indicators used to measure a bank's financial health is the capital adequacy ratio (CAR), which reflects the bank's ability to bear the risks that arise in its operations. This research aims to determine the effect of liquidity and sales growth on capital. Adequacy ratio in sharia commercial banks listed on the Indonesian stock exchange. This research uses an associative quantitative method with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 25. The data analysis techniques for this research are classical assumption testing and hypothesis testing. The research results obtained show 1) Partial liquidity has a significant influence on the Capital Adequacy Ratio. This is proven by the t-test carried out, where the calculated t value (5.53) > t table (2.03) and a significant value of 0.000 < 0.05 are obtained. 2) Sales Growth has no significant influence on the Capital Adequacy Ratio. This is proven by the t-test carried out, where the calculated t value was obtained (-0.60) < t table (2.03) and a significant value of 0.549 > 0.05. 3) Simultaneously Liquidity and Sales Growth have a significant influence on the Capital Adequacy Ratio which has been proven from the F-Test results where the calculated f value (15.34) > f table (3.27) and a significant value of 0.00 < 0, are obtained. 05.
TRANSFORMATION OF PAYMENT METHODS AMONG MILLENIALS: A STUDY ON THE ADOPTION AND EFFECTIVENESS OF ELECTRONIC MONEY IN PAREPARE CITY Fitrah Anugrah Ramadhan; Sri Wahyuni Nur; Damirah; Multazam Mansyur Addury
Islamic Financial And Accounting Review Vol. 4 No. 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15569

Abstract

The digital revolution has changed the landscape of the payment system in Indonesia, especially among millennials who are increasingly adopting electronic money as the primary method of transactions. This study aims to analyze the adoption of factors that affect the use, as well as the effectiveness of electronic money in meeting the transaction needs of the millennial generation in Parepare City. Using a qualitative approach with a case study method, this study collected data through in-depth interviews with electronic money users from various social and economic backgrounds. The results of the study show that ease of use, transaction security, various incentives such as cashback and discounts, and social factors are the main factors in the adoption of electronic money. In addition, the effectiveness of electronic money can be seen in transaction efficiency, transaction automation, Accessibility and Flexibility, and Multitransactions. However, challenges such as uneven digital literacy and growing payment infrastructure are obstacles to wider adoption. These findings provide insights for financial service providers, governments, and the public in improving a more inclusive and effective digital payments ecosystem.
Co-Authors Andi Ayu Frihatni Aulia Nur Irsha Darwis Darwis Fitrah Anugrah Ramadhan Ida Ilmiah Mursidin Ira Sahara Ismayanti M.M, Besse Faradiba MIftahul Jannah Multazam Mansyur Addury Muzdalifah Muhammadun Muzdalifah Muhammadun Nur Wahidah - Nurfadhilah, Nurfadhilah Rahman Rahman Rismala Seli Agustina Sri Wahyuni Nur St Aminah Syahriyah Semaun Yusma Wulandari