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Peningkatan Daya Saing Pesantren; Kontribusi Good Corporate Governance dan Informasi Akuntansi Melalui Kinerja Organisasi Pesantren di Kota Jambi Faturahman, Faturahman; Fikri, Atar Satria; Tanjung, Ferry Saputra
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.24991

Abstract

Testing the contribution of good corporate governance and accounting information to the competitiveness of Islamic boarding schools through the organizational performance of Islamic boarding schools in Jambi City is the focus of the objective. The associative descriptive type was used in this research. The population and sample are modern Islamic boarding schools in Jambi City using non-probability sampling techniques, namely Islamic boarding schools that have been operating for more than 5 years. Meanwhile, respondents were selected using a purposive technique which included Islamic boarding school administrators, Islamic boarding school students, Islamic boarding school parents, and the general public. The samples obtained were 9 Islamic boarding schools from the 12 currently existing Islamic boarding schools. Linear regression was used to evaluate the data. Based on research findings, good corporate governance and financial information both contribute significantly to the competitiveness of Islamic boarding schools. Meanwhile, good corporate governance really helps the competitiveness of Islamic boarding schools, but accounting information does not. good corporate governance and financial information make a significant contribution to the competitiveness of Islamic boarding schools through organizational performance.
PEMAHAMAN DIGITAL DAN IMPLEMENTASI QRIS BANK SYARIAH INDONESIA PADA PEDAGANG UMKM KULINER DI KECAMATAN TELANAIPURA KOTA JAMBI Salma Mauliyanti; Ambok Pangiuk; Faturahman Faturahman
Nusantara Hasana Journal Vol. 5 No. 12 (2026): Nusantara Hasana Journal, May 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i12.2056

Abstract

This study is motivated by the development of digital technology in non-cash payment systems through the Quick Response Code Indonesian Standard (QRIS), particularly at Bank Syariah Indonesia (BSI). Although the use of BSI QRIS among culinary MSME merchants in Telanaipura District, Jambi City is relatively high quantitatively, the digital understanding of business actors remains low and its implementation is not yet optimal. This condition indicates a gap between the level of usage and the quality of QRIS utilization in supporting more efficient, transparent, and professional business management. This study aims to determine the level of digital understanding of culinary MSME merchants regarding the use of BSI QRIS, analyze its implementation in daily business activities, and identify the efforts made by Bank Syariah Indonesia to improve understanding and optimize the use of BSI QRIS. The research method used is a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation of culinary MSME merchants located on Arif Rahman Hakim Street, Telanaipura District, Jambi City. Data analysis techniques include data reduction, data presentation, and conclusion drawing, while data validity is ensured through triangulation. The results show that the digital understanding of MSME merchants regarding BSI QRIS is still relatively low and uneven. Most merchants use QRIS only as a non-cash payment tool without fully understanding its functions, benefits, and operational mechanisms. The implementation of BSI QRIS in business activities is still administrative and formal in nature, and has not been optimally utilized for transaction recording and financial management. The efforts made by Bank Syariah Indonesia (BSI) include socialization and education, assistance and facilitation, as well as monitoring and evaluation, which have improved digital understanding and encouraged QRIS adoption; however, their implementation is not yet fully optimal due to uneven distribution and limited follow-up on evaluation results.