Garuda - Garba Rujukan Digital

Optimizing Sharia Finance with Big Data to Overcome the Challenges of Digitalization Dwi Indriani Fidiastutik Wijaya; Candra Pramula Pinandita; Rahma Rina Wijayanti
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/7jya1690

This study aims to develop a conceptual understanding of how big data can be optimized to support innovation and improve transparency, accuracy, and sharia compliance in Islamic financial institutions. A qualitative approach was employed through a systematic literature review of peer-reviewed publications from 2015 to 2025. Sources were selected based on relevance, credibility, and their contribution to understanding the nexus between big data and sharia-compliant financial systems. The findings indicate that big data enables real-time compliance monitoring, improves the accuracy of financial reporting, and enhances risk prediction aligned with Islamic jurisprudence. However, significant barriers remain, including limited technological infrastructure, privacy concerns, and the need for ethical frameworks tailored to sharia law. With targeted regulatory adjustments, infrastructure development, and capacity-building, big data holds transformative potential for the sharia finance industry. This study contributes a novel conceptual framework for data-driven transformation in Islamic finance and provides actionable insights for policymakers, regulators, and industry stakeholders seeking to align technological innovation with Islamic ethical and legal standards. Keywords: Big Data, Sharia Finance, Digital Transformation, Compliance, Financial Technology

JAVANESE CULTURAL VALUES THE DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN MSMEs Pinandita, Candra Pramula; Pratiwi, Berlina Yudha; Wijaya, Dwi Indriani Fidiastutik
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11146

The Javanese community, which is the majority in Kediri, has unique and profound cultural values that have shaped their way of life, social interactions, and even business practices for generations. Values such as cooperation, empathy, harmony, and deliberation often serve as the foundation for interaction and business management. Based on the explanation above, the urgent research gap is the lack of in-depth understanding of how Javanese cultural values can be specifically and explicitly harmonized in the design and implementation process of accounting information systems in SMEs. This research aims to deeply explore how Javanese cultural values, firmly held MSMEs “Sambal Pecel Bu Siti Kediri”, influence and can be harmonized in the design and implementation of AIS. Javanese cultural values are an important foundation in the life of Javanese society, shaping worldviews, ethics, and daily behavior. This research is a qualitative study based on the philosophy of post-positivism, used to examine objects in their natural conditions. shows that the design and implementation of the AIS in the MSMEs "Sambal Pecel Bu Siti" can be driven by two factors, namely Javanese cultural values and experience. The findings can be explained using the yccy theory, which states that each organization has different ways of operating. The majority of MSMEs actors understand and practice Javanese cultural values such as guyub (cooperation), nrima ing pandum (accepting with sincerity), tepa slira (empathy), and andap ashor (humility). Thus, integrating Javanese cultural values into the design and implementation of the AIS at MSMEs “Sambal Pecel Bu Siti” not only makes operations more efficient but also enhances a sense of ownership and business ethics based on culture. The system that has been built not only serves as a financial control tool but also to preserve noble values in the context of modern business.

JAVANESE CULTURAL VALUES THE DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN MSMEs Pinandita, Candra Pramula; Pratiwi, Berlina Yudha; Wijaya, Dwi Indriani Fidiastutik
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11146

The Javanese community, which is the majority in Kediri, has unique and profound cultural values that have shaped their way of life, social interactions, and even business practices for generations. Values such as cooperation, empathy, harmony, and deliberation often serve as the foundation for interaction and business management. Based on the explanation above, the urgent research gap is the lack of in-depth understanding of how Javanese cultural values can be specifically and explicitly harmonized in the design and implementation process of accounting information systems in SMEs. This research aims to deeply explore how Javanese cultural values, firmly held MSMEs “Sambal Pecel Bu Siti Kediri”, influence and can be harmonized in the design and implementation of AIS. Javanese cultural values are an important foundation in the life of Javanese society, shaping worldviews, ethics, and daily behavior. This research is a qualitative study based on the philosophy of post-positivism, used to examine objects in their natural conditions. shows that the design and implementation of the AIS in the MSMEs "Sambal Pecel Bu Siti" can be driven by two factors, namely Javanese cultural values and experience. The findings can be explained using the yccy theory, which states that each organization has different ways of operating. The majority of MSMEs actors understand and practice Javanese cultural values such as guyub (cooperation), nrima ing pandum (accepting with sincerity), tepa slira (empathy), and andap ashor (humility). Thus, integrating Javanese cultural values into the design and implementation of the AIS at MSMEs “Sambal Pecel Bu Siti” not only makes operations more efficient but also enhances a sense of ownership and business ethics based on culture. The system that has been built not only serves as a financial control tool but also to preserve noble values in the context of modern business.

Strategies to Enhance The Global Competitiveness of MSMEs Through E-Catalogs Andriyani, Fitriya; Pinandita, Candra Pramula; Oktaviani, Siska Aprilia; Ardhiarisca, Oryza; Pratiwi, Berlina Yudha
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i1.6177

MSMEs have a strategic role in the Indonesian economy, but face various challenges in competing in the global market, such as limited access to capital, low technology adoption, and obstacles in managing digital platforms such as e-catalogs. E-catalogs are a potential solution to expand markets and increase product exposure globally. This research aims to formulate an effective strategy in increasing the global competitiveness of MSMEs through the use of e-catalogs, with a case study on CV. Mutiara Sinar Mandiri. This research uses a qualitative approach with a case study method, involving in-depth interviews and secondary data analysis. The research results show that the strategies adopted by CV Mutiara Sinar Mandiri, such as the use of e-catalogs and a proactive marketing approach, have provided positive results, but there is still room for improvement in terms of relations with the government and increasing competitiveness in the global market. A more collaborative and innovative approach is needed to maximize the potential of companies in the government procurement market. It is hoped that this research can provide practical recommendations for MSMEs in utilizing e-catalogs to increase global competitiveness and expand international market reach. Keywords: CV. Mutiara Sinar Mandiri, MSMEs, E-catalog, Digitalization, Marketing Strategy, Global Competitiveness, SWOT Analysis

Unveiling the Motives of Ethical Behavior in Accounting Through Detective Conan Anime: an Interpretive Study of Behavior Pinandita, Candra Pramula; Sugiartono, Endro; Andari, Atik Tri
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7241

This research aims to explore the meaning of ethics and behavioral motives in the context of accounting through a narrative hermeneutic approach, drawing on the anime Detective Conan. Behavioral accounting views that accounting decision-making is not value-free but rather influenced by moral dilemmas, social pressures, and individual rationalization. This research analyzes several episodes of Detective Conan that feature inner conflicts, information manipulation, and dilemmas between honesty and loyalty. The analysis focuses on the narrative and dialogue of characters that represent the motives behind deviant actions, which are then interpreted using the Theory of Planned Behavior, Cognitive Moral Development, and Rest’s Four-Component Model. The findings suggest that the motivations behind actions in the anime have significant relevance to the ethical dilemmas faced by accountants, including instances of fraud, manipulative reporting, and the reluctance to disclose information. The narrative of anime presents the meaning of ethics as a social process that is not absolute but rather the result of negotiation between personal values and external pressures. These findings reinforce the position of popular culture as an alternative medium in accounting ethics education. Anime like Detective Conan can serve as a reflective and contextual medium that bridges theoretical understanding with the complex moral realities in the professional world.

Website Development as an Institutional Innovation for Implementing Village Product Bank and Green Accounting Integration Model Oktaviani, Siska Aprilia; Pinandita, Candra Pramula; Yudhistira, Prillinaya; WIjaya, Dwi Indriani Fidiastutik; Nugraheni, Ponti Primastuti Aulia; Fitrianto, Dwi Wahid; Yulianto, Alfin Dwi; Anwar, Imam Saiful
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7766

The integration of village product banks with green accounting provides institutional innovation to address the economic empowerment of MSMEs and environmental sustainability in rural communities. However, its implementation requires practical and easily accessible media to facilitate product marketing, management, and stakeholder transparency. This study aims to develop a website-based platform as a digital infrastructure to implement the integrated model of village product banks and green accounting. This study uses a research and development (R&D) approach, including needs analysis, concept design, and website development through collaboration with third parties. The novelty of the study lies in the combination of institutional innovation with digital transformation, enabling the operationalization of green accounting indicators in a web-based environment to support the marketing of village MSME products. The urgency of the research is supported by the increasing need for digital platforms to support the marketing of local products and sustainable development practices in rural areas. The resulting platform is a website www.bankprodukkarangpring.com as a means of marketing MSME products in Karangpring village with green accounting integration to increase transparency, environmental accountability, and the competitiveness of local products.

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