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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Ekonomi Islam Ganaya: Jurnal Ilmu Sosial dan Humaniora Owner : Riset dan Jurnal Akuntansi Almana : Jurnal Manajemen dan Bisnis JESI (Jurnal Ekonomi Syariah Indonesia) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Quantitative Economics and Management Studies Journal La Bisecoman JURNAL MANAJEMEN AKUNTANSI (JUMSI) Akuntansi Bisnis & Manajemen (ABM) Journal of Student Development Informatics Management (JoSDIM) Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Keuangan dan Perbankan Journal of Public Representative and Society Provision Electronic Journal of Education, Social Economics and Technology Amkop Management Accounting Review (AMAR) International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management RECOMS JURNAL PENELITIAN DAN PENGABDIAN
Kusmilawaty, Kusmilawaty
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Good Corporate Governance Sebagai Implementasi Amanah Dalam Al-Qur’an (Tafsir QS. Al-Mu’minun) Kusmilawaty, Kusmilawaty; Tarigan, Azhari Akmal; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12803

Abstract

The article aim is to know how Good Corporate Governance as implementation of trust in QS. Al Mu’minun. The research run by literature studies with qualitative analysis. Source of data this research from documentation studies. The result of study show that trust and promises in Islam are essential to uphold and fulfill if one wishes to be a fortunate and faithful individual. Safeguarding trust in the economic context involves effectively managing the company's resources. This responsible management is referred to as Good Corporate Governance. Based on these principles, the Best Practice Good Corporate Governance in Islam can be formulated to include: Fairness (QS. Al Mu’minun:3), Transparency (QS. Al Mu’minun:3), Accountability (QS. Al Mu’minun:8), and Fulfilling Zakat (QS. Al Mu’minun:4).
Efektivitas Sistem Informasi Akuntansi Atas Pendapatan Jasa Penitipan Barang Pada PT. Pegadaian (Persero) UPS Sibuhuan Fatwa, M. Ihsan; Sudiarti, Sri; Kusmilawaty, Kusmilawaty
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 3 (2023): September - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i3.1258

Abstract

One of the information systems that is really needed in companies, without good information, company management will experience difficulties in making decisions. The information system needed in a company is an accounting information system, because basically an Accounting Information System (AIS) is a system that processes data and transactions to produce information that is useful for planning, controlling and operating a business. This research aims to analyze the effectiveness of information systems. Accounting for Revenue from Goods Safekeeping Services at PT. Pegadaian (Persero) UPS Sibuhuan. The research method used in this research is descriptive qualitative with a field approach through interviews and documentation, then analysis is carried out. The results of this research indicate that the accounting information system for goods deposit services revenue has been implemented effectively at PT Pegadaian (Persero) UPS Sihubuan. PT Pegadaian (Persero) UPS Sihubuan uses source documents to collect initial data about business activities, and then transfers the data to a computer. With well-designed source documents, data entry can be used properly for speed in recording business activities. When data about business activities has been collected, the next step is the process of updating previously stored information about the resources affected by these activities. The updating process is carried out directly, transactions occur and then produce output, namely financial reports. There is an accounting information system reporting process for deposit service revenues in the form of recognition, measurement, disclosure, reporting and accounting report notes.
Analysis of the Impact of Fund Withdrawals by the Central Leadership of Muhammadiyah on Bank Syariah Indonesia (BSI) Solin, Naia Fingkani; Kusmilawaty, Kusmilawaty; Anggraini, Tuti
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3072

Abstract

Muhammadiyah is the largest religious organization in Indonesia that has relationships with Islamic financial institutions, including Bank Syariah Indonesia (BSI). The main issue in this study is the tension between religious institutions and Islamic financial institutions. Therefore, this research aims to analyze the impact of fund withdrawals by Muhammadiyah on BSI as the largest national Islamic bank in Indonesia. This study uses a descriptive qualitative method with documentation studies on secondary data, including financial reports, official news, and relevant academic publications. The results show that Muhammadiyah’s fund withdrawal affects BSI’s Third Party Funds (DPK) position and the financing-to-DPK ratio, while the most significant impact is on BSI’s institutional image and public trust in Islamic banking in general. Thus, Muhammadiyah’s decision to withdraw its funds from BSI has strategic implications for the national Islamic financial ecosystem.
Employee Perspective Analysis on Optimizing Insurance Use in Occupational Safety and Health Programs Ashaari, Taslam; Syahriza, Rahmi; Kusmilawaty, Kusmilawaty
International Journal of Multidisciplinary Research of Higher Education Vol 8 No 4 (2025): (October) Theme Education, Religion Studies, Social Sciences, STEM, Economic, Tou
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v8i4.435

Abstract

This study aims to analyze employees' perspectives on the optimization of insurance use in occupational safety and health programs at PT Kereta Api Logistik. Insurance is an important instrument in providing financial protection against the risk of work accidents and occupational diseases in a logistics company environment that has a high level of risk. This study uses a qualitative approach, with data collection using in-depth interviews with 8-12 employees involved in the occupational safety and health insurance program. Data collection techniques also include direct observation and the study of relevant documentation and documents. The results show that most employees feel protected and satisfied with the insurance benefits, especially in terms of medical expenses and work accident compensation. However, insurance coverage is not comprehensive, and the claims process is still not transparent and slow. A lack of education about the claims procedure was also found. The study emphasizes the importance of integrating insurance protection with training and strengthening the safety culture. Recommendations include expanding insurance coverage, digitizing claims, improving employee education, and collaborating with competent insurance providers. With these steps, the optimization of insurance protection is expected to support the optimal success of the Occupational Safety and Health program at PT Kereta Api Logistik.
Transformasi Digital Perbankan: Analisis Minat dan Persepsi Gen X Terhadap Penggunaan Mobile Banking di Era Cashless Society Nurhayati, Putri; Nurwani, Nurwani; Kusmilawaty, Kusmilawaty
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2976

Abstract

This study aims to understand Generation X's interests and perceptions of mobile banking in the cashless society era. The method used was descriptive qualitative, involving 10 informants aged 45–60 years in Medan who are mobile banking users. Data were collected through in-depth interviews and then analyzed using thematic analysis, encompassing data reduction, data presentation, and conclusion drawing. The analysis results indicate that informants' interest in continuing to use mobile banking is high. This interest is driven not only by technical convenience, but also by repeated positive experiences, a sense of security in the system, and a desire to try new features. Support for security features such as OTP, biometric verification, and PIN further strengthens their level of trust in the application. The perception analysis results indicate that most informants experienced doubt and confusion at the beginning of use. However, as usage increased, these perceptions changed to become more positive. The simple interface, assistance from family members (especially children who are more tech-savvy), and successful transactions convinced them that the application was easy to use (perceived ease of use) and useful (perceived usefulness).
Realisasi Maqashid Syariah pada Lembaga Filantropi Islam (Pengentasan Kemiskinan melalui BUMMas: Asset Based Community Development Approach) Kusmilawaty, Kusmilawaty; Majid, M Shabri Abd; Harahap, Isnaini
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15022

Abstract

The article aims to know how the mechanism of BUMMas establishments as poverty alleviation efforts with Asset Based Community Development Approach for the realitation of maqashid syariah in Islamic filantrophy institution. The research run by descriptive studies with qualitative analysis. Source of data this research from interview with Rumah Zakat and BUMMas Managements in Sumatera Utara, observation, and documentation studies. The result of study show that The mechanism for establishing BUMMas carried out by Islamic philanthropic institutions as an effort to eradicate poverty using an Asset Based Community Development approach is as follows: Rumah Zakat observes the resources and potential of the village. Human Capital is identified based on skills, expertise and educational background. Social capital is identified based on the closeness of relationships, networks, communities, and also prevailing habits or customs. Physical capital is identified based on existing infrastructure. Financial capital is identified based on the standard of living or income of potential beneficiaries. And environmental capital is identified based on the location where the Beneficiaries live; Rumah Zakat provides various business provisions and training to BUMMas. Also collaborates with the government through related agencies for business development. Rumah Zakat carries out guidance and monitoring of BUMMas by recruiting Inspiration Volunteers from community leaders on a regular and scheduled basis. With the success of BUMMas, the concept of maqashid sharia can be realized from all aspects, especially the economy. Hifz al-din (guarding religion), hifz al-nafs (guarding the soul), hifz al-maal (guarding wealth), hifz al-nasl (guarding descendants), and hifz al-aql (guarding reason).
Integrasi Good Amil Governance dan Sustainable Development Goals (SDGs): Tantangan dan Peluang Kusmilawaty, Kusmilawaty; Arismunandar, M. Fizdian; Sultoni, Ahmad Alauddin; Siregar, Saparuddin; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 02 (2025): JIEI : Vol. 11, No. 02, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Zakat memiliki potensi besar dalam mendukung pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs), khususnya dalam hal pengentasan kemiskinan, peningkatan kesehatan, pendidikan berkualitas, dan pertumbuhan ekonomi yang inklusif. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk mengeksplorasi tantangan yang dihadapi serta peluang dalam mengintegrasikan Good Amil Governance dengan SDGs. Pengumpulan data dilakukan melalui studi literatur dengan mengumpulkan informasi dari artikel, buku, dan laporan yang relevan mengenai Good Amil Governance pada lembaga zakat dan SDGs. Analisis juga mencakup bagaimana zakat berkontribusi terhadap pencapaian beberapa tujuan dalam SDGs, seperti pengurangan kemiskinan dan peningkatan pendidikan. Data yang diperoleh kemudian dianalisis menggunakan metode analisis tematik. Temuan penelitian mengungkapkan bahwa tantangan dalam mengintegrasikan Good Amil Governance dengan pencapaian SDGs di Indonesia meliputi kurangnya kesadaran dan pemahaman, keterbatasan sumber daya, regulasi dan kebijakan yang kurang mendukung, serta kurangnya koordinasi antar pemangku kepentingan. Namun, di tengah tantangan tersebut, terdapat beberapa peluang, yaitu pendidikan dan pelatihan, pengembangan kebijakan yang mendukung, pemanfaatan teknologi informasi, serta kolaborasi antar pemangku kepentingan.
Pengaruh Literasi Keuangan Terhadap Keputusan Mahasiswa Menggunakan Produk Perbankan Syariah Pada Mahasiswa Gunawan, Gempa; Syahriza, Rahmi; Kusmilawaty, Kusmilawaty
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.9333

Abstract

Financial literacy is an important aspect in determining individual behavior in managing finances, including in choosing financial services that are in accordance with sharia principles. Among students, a good understanding of financial concepts and products can influence their decisions in using sharia banking services. This study aims to determine the effect of financial literacy on students' decisions in using sharia banking products. The method used is a quantitative approach with a simple linear regression analysis technique. Data were obtained by distributing questionnaires to 100 respondents. The results of the instrument testing showed that all items were valid and reliable with a Cronbach's Alpha value of 0.740 for financial literacy and 0.909 for usage decisions. The results of the simple linear regression analysis produced the equation Y = 17.917 + 2.047X. The hypothesis test showed a significant effect with a t_count value of 2.708, which is greater than the t_table of 1.66023, and a significance value of 0.001 which is below the threshold of 0.05. This finding indicates that every one unit increase in financial literacy will increase the decision to use Islamic banking products by 2,047 points. This study contributes theoretically by strengthening the discourse on financial literacy within the framework of Islamic economics and providing empirical evidence in the context of university students. Practically, it offers recommendations for higher education institutions and Islamic banking institutions in designing educational strategies and financial literacy enhancement programs to promote Islamic financial inclusion among the younger generation.
Co-Authors 'Ilman, Mhd. Zidni Achmadi, Faiz Mukaffi Adinda Andi Putri, Fahresya Nur Aminuyati Anita Sari Aqwa Naser Daulay Arbarija Hafiz Lubis Arismunandar, M. Fizdian Ashaari, Taslam Azhari Akmal Tarigan Batubara, Efrida Handayani Bi Rahmani, Nur Ahmadi Damayanti, Putri Merry Dharma, Budi Fachreza, Mhd Farhan Fadhila Rahma, Tri Inda Fadhila, Hayfa Azwa Fatwa, M. Ihsan Garini, Novia Ardhya Gunawan, Gempa Harahap, Nurlaila Hasibuan, Siti Hawa Irham, Mawaddah Isnaini Harahap Jambak, Arya Neta Adinda Laylan Syafina Lestari Nasution, Annio Indah Lismayanti, Lismayanti M. Ridwan M. Shabri Abd. Majid Mardatillah, Khairani Mitra, Rohma Mustapa  Khamal  Rokan Mutiah, Asmaul Nasution, Yenni Samri Julianti Nst, Nurul Hafizah Nurhayati, Putri Nurhidayah, Alimah Nurhudiani, Bella Nuri Aslami Nurma Ningsih, Sri Wahyuni Nurwani Nurwani, Nurwani Oktania, Mila Prahaski, Nabila Prisna, Nila Dera Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Sahima Hsb, Indah Salim Rambe, Ahmad Ramadan Saparuddin Siregar Setriani, Eva Nur Siregar, Indah Kurniati Siregar, Maria Santia Solin, Naia Fingkani SRI RAHAYU sri sudiarti Sugianto Sugianto Sultoni, Ahmad Alauddin Tuti Anggraini Vera, Rahmi YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI