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All Journal Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Jurnal Manajemen Bisnis dan Keuangan Referensi Islamika: Jurnal Studi Islam
Damirah
Institut Agama Islam Negeri Parepare
Religion Humanities Economics, Econometrics & Finance

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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.  
NAVIGATING DIGITAL ECONOMY TRENDS: A THEORY OF PLANNED BEHAVIOR ANALYSIS OF GEN Z MUSLIM E-ENTREPRENEUR INTENTIONS Abdul Hamid; Hannani; Syaifullah; Damirah; Mohammad Arif
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 3 (2026): JUNE
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i3.672

Abstract

This study examines how Gen Z adult Muslims navigate digital economy trends by analyzing the influence of Islamic religiosity on e-entrepreneur intentions, with attitudes, perceived behavioral controls, and subjective norms as mediating variables based on Planned Behavior Theory (SDP). A quantitative cross-sectional survey was conducted with 387 Gen Z adult Muslim respondents recruited through purposive, convenience, and snowball sampling from selected Indonesian urban centers in Java and Sulawesi. Data were collected using a structured 5-point Likert scale questionnaire (22 items) and analyzed using PLS-SEM with SmartPLS 4.0. All seven hypotheses are supported. Islamic religiosity has a positive and significant direct effect on e-entrepreneurial intentions (t = 8.828, p < 0.001). Attitudes (t = 5.776, p < 0.001), perceived control of behavior (t = 4.803, p < 0.001), and subjective norms (t = 3.889, p < 0.01) also significantly predicted intention. Attitudes (indirect effects = 0.198), perceived control of behavior (0.163), and subjective norms (0.109) partially mediated the religiosity-intention relationship because the direct path from Islamic religiosity to intention remained significant. The model explains 48.3% of the variance in e-entrepreneurship intentions. These findings should be interpreted in the context of adult Muslim Gen Z respondents from specific Indonesian cities and should not be generalized to all Indonesian youth, rural populations, other religious groups, or developed country contexts. The cross-sectional design limits causal inference. Practically, universities, Islamic boarding schools, policymakers, and Islamic entrepreneurship institutions must integrate Islamic ethical values, digital skills, and community support into digital entrepreneurship programs. This study expands the SDGs by positioning Islamic religiosity as a religious-based cognitive antecedent of e-entrepreneurship intentions among Gen Z adult Muslims in Indonesia. It contributes to the theory of digital entrepreneurship in an Islamic context and offers evidence for value-based entrepreneurship education and policy design.
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.
Co-Authors Abdul Hamid Aulia Nur Irsha Darwis Hannani Ida Ilmiah Mursidin Ismayanti M.M, Besse Faradiba Mohammad Arif Muzdalifah Muhammadun Nurfadhilah, Nurfadhilah Rahman Rahman Seli Agustina St Aminah Syahriyah Semaun Syaifullah