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All Journal International Journal on Social Science, Economics and Art CARE: Jurnal Pengabdian Multi Disiplin Journal of Economic, Management, Business, Accounting Sustainability Journal Of Community Sustainability General Multidisciplinary Research Journal Journal of Financial and Business Journal of Community Service and Empowerment
Mardiyah, Suci
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Principles of Accounting Calculations in Sharia Banking Mardiyah, Suci; Rizky, Syafnur Muhammad; Hasda, Mifta; Hidayat, Hidayat; Sudirman, Wahyu Febri Ramadhan; Fithriyana, Rinda
General Multidisciplinary Research Journal Vol. 1 No. 2 (2024)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/general.v1i2.8

Abstract

Introduction: This article aims to provide a better understanding of Accounting Principles in Islamic Banking. Methods: The research method used is the literature research method or literature review. The purpose of literature research is to understand existing understanding of a research topic, identify knowledge gaps, and provide a conceptual basis for further research. Results: The research results provide a better understanding of the calculations and accounting treatment of sharia banking products, as well as discussing the importance of compliance with Islamic sharia principles in sharia banking operations. Conclusion and suggestion: This article highlights the importance of research and a deeper understanding of calculations and accounting treatment in sharia banking products to strengthen accounting practices following sharia principles. The implication of this article is to increase understanding and awareness of sharia banking among the wider community. With a better understanding of how Islamic banking operates and how their financial products and services are managed accounting, people can make smarter financial decisions that comply with sharia principles.
Analisis Pelaksanaan Akad Ijarah Muntahiyah Bit Tamlik Di Lembaga Pembiayaan Syariah Di Indonesia Mardiyah, Suci; Khairi, Rifqil
Journal of Economic, Management, Business, Accounting Sustainability Vol. 1 No. 4 (2024): November 2024
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/joembas.v1i4.38

Abstract

The purpose of this article is to analyze the implementation of the Ijarah Muntahiyah bi al-tamlik (IMBT) agreement in the practice of sharia financing institutions in Indonesia. The method used is a literature study by examining aspects of contract structure, determining rental prices and purchase options, as well as the roles and responsibilities of the parties in IMBT practice. IMBT is a hybrid contract that combines rental transactions (ijarah) and buying and selling (bai'). In practice, IMBT provides flexibility for customers to obtain ownership of leased assets according to their financial capabilities. However, the structure of the IMBT contract must be carried out carefully so that it complies with sharia principles. Determination of rental prices and purchase options must also be carried out fairly and transparently to maintain a balanced bargaining position between Islamic financial institutions and customers. In addition, the roles and responsibilities of each party need to be clearly regulated, especially regarding asset maintenance, profit sharing, and transfer of asset ownership at the end of the lease term. By understanding these aspects, it is hoped that the implementation of IMBT contracts by sharia financial institutions in Indonesia can provide optimal benefits for customers and be in line with sharia principles.
Does Investment Literacy Reduce the Impact of Investors' Cognitive Biases While Investing? (Role of Gender Difference) Sudirman, Wahyu Febri Ramadhan; Syaipudin, Muhammad; Hasda, Miftah; Priyatno, Arif Mudi; Mardiyah, Suci; Zahara, Alfiatun
International Journal on Social Science, Economics and Art Vol. 14 No. 4 (2025): February: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

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

Abstract

This study examined the role of investment literacy in reducing cognitive biases in investment decisions, particularly availability bias, overconfidence bias, and herding bias. Using a quantitative explanatory approach, data were collected from 392 stock investors in Indonesia through surveys. The study employed Multi-Group Analysis (MGA) to assess the moderating effect of gender on the relationship between investment literacy and cognitive biases. The findings indicated that higher investment literacy significantly reduced all three biases, enabling investors to process information more objectively, assess their abilities more realistically, and make independent decisions. However, the moderating effect of gender was only significant in the relationship between investment literacy and overconfidence bias, while it had no significant impact on availability bias and herding bias. These results underscore the importance of investment literacy in minimizing irrational decision-making. The findings have practical implications for investors in improving their financial decision-making, for policymakers in designing effective financial education programs, and for academics in further developing behavioral finance research.
Edukasi Akad-Akad Syariah Dan Perkembangan Ekonomi Syariah Pada Siswa SMA IT Al Utsaimin Zakir, Muhammad; Hasda, Mifta; Hidayat, Hidayat; Reza, Saru; Mardiyah, Suci
Journal of Community Sustainability Vol. 2 No. 3 (2025): September 2025
Publisher : EL-EMIR INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/jocs.v2i3.269

Abstract

This community service program was carried out for students of SMA IT Al Utsaimin Bangkinang with the main objective of providing education on Islamic contracts (akad-akad syariah) and the development of Islamic economics. This activity is considered important since students’ understanding of the basic concepts of Islamic economics varies, thus requiring systematic efforts through non-formal learning outside the classroom. The methods used in this activity included counseling, presentations, and interactive discussions. The counseling sessions aimed to provide a basic understanding of the principles of Islamic contracts, presentations were used to showcase the development of Islamic economics in Indonesia and globally, while the discussions allowed students to ask questions and clarify their understanding of the material delivered. The results of the activity indicated that the community service program was successfully implemented and carried out in accordance with the planned schedule. In general, students showed great enthusiasm in participating, although their levels of understanding differed. Some students already had a good grasp of Islamic contract concepts, some were still uncertain, and others had not yet fully understood the material. The achievement of the program’s objectives can be considered positive since all activities were successfully conducted with the support of collaboration between the school, the facilitators, and the business owners involved
Digital-Based Zakat Management at the National Amil Zakat Agency Zahrah, Alfiatun; Andini, Bunga; Mardiyah, Suci; Riski, Syafnur Muhammad; Iskandar, Iskandar
General Multidisciplinary Research Journal Vol. 2 No. 2 (2025)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63453/general.v2i2.42

Abstract

Introduction:This study aims to analyze zakat management at the National Zakat Agency (BAZNAS) in the digital era, focusing on the role of information technology in improving the effectiveness, efficiency, transparency, and accountability of zakat management. As one of the pillars of Islam, zakat plays a crucial role in promoting social welfare and reducing economic inequality. Therefore, optimal zakat management is essential, especially in today’s digital environment. Methods:This research employs a qualitative approach with a case study design. Data were collected through in-depth interviews and document analysis conducted at several zakat management institutions. The study focuses on identifying how digital systems are implemented and the challenges faced in integrating information technology into zakat management. Results:The findings reveal that the integration of digital technology—such as online platforms, mobile applications, and integrated information systems—significantly contributes to the efficiency of zakat collection and distribution processes. Digital tools also facilitate the identification of mustahik (zakat recipients), accelerate the distribution of aid, and enhance public trust in zakat institutions through transparent financial reporting. Conclusion and Suggestion: The study concludes that digital transformation plays a pivotal role in improving the performance and accountability of zakat management. However, challenges remain, including limited digital infrastructure and the need to enhance technological literacy among zakat managers. Therefore, developing robust information systems, strengthening human resource capacity, and fostering collaboration among stakeholders are key strategies for realizing effective and impactful zakat management in the digital era.
Penguatan Pemahaman dan Kesadaran Siswa MA PPMTI Tanjung Berulak Air Tiris terhadap Prinsip Keuangan Syariah Syaipudin, Muhammad; Hasda, Miftah; Riski, Syafnur Muhammad; Mardiyah, Suci
CARE: Journal Pengabdian Multi Disiplin Vol. 3 No. 2 (2025)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v3i2.50945

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Pondok Pesantren Madrasah Tarbiyah Islamiah (PPMTI) Tanjung Berulak dengan tema “Peningkatan Kesadaran dan Pengetahuan Prinsip Keuangan Syariah bagi Santri PPMTI Tanjung Berulak.” Tujuan kegiatan ini adalah untuk meningkatkan dan mengukur tingkat kesadaran serta pemahaman santri terhadap prinsip-prinsip keuangan syariah. Dalam rangka mencetak generasi muda yang tidak hanya memahami nilai-nilai keislaman tetapi juga mampu menerapkan prinsip keuangan syariah, kegiatan ini memberikan edukasi mengenai konsep dasar keuangan syariah dan implementasinya dalam lembaga keuangan syariah, khususnya pada bank syariah. Metode pelaksanaan kegiatan meliputi tahapan persiapan, pelaksanaan, dan evaluasi. Tahap persiapan dilakukan melalui koordinasi dengan pihak pesantren, penyusunan materi, dan pembuatan media pembelajaran. Tahap pelaksanaan menggunakan metode ceramah dan diskusi interaktif, diikuti oleh santri kelas 12. Setelah penyampaian materi, dilakukan sesi tanya jawab untuk memperdalam pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan kesadaran dan pengetahuan santri terhadap prinsip keuangan syariah serta meningkatnya antusiasme mereka untuk menerapkannya dalam kehidupan sehari-hari. Kegiatan ini diharapkan dapat memberikan manfaat berkelanjutan bagi para santri dan menjadikan mereka sebagai agen perubahan dalam mempromosikan keuangan syariah di lingkungan pesantren maupun masyarakat luas.
Comparative Analysis of The Benefits of Sukuk and Bonds in Indonesia Mardiyah, Suci; Zahrah, Alfiatun; Syaipudin, Muhammad; Hasda, Mifta; Sudirman, Wahyu Febri Ramadhan
Journal of Financial and Business Vol 1 No 1 (2024)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jfb.v1i1.13

Abstract

This research aims to analyze the comparison of profits between sukuk and bonds in Indonesia, focusing on aspects such as structure, principles, and regulations, as well as the risk and profit profile of each instrument. Sukuk, which is based on Islamic sharia principles, offers the benefits of real asset ownership and profit-sharing-based income, while conventional bonds offer certainty of income through fixed interest payments. This study also discusses regulations governing the issuance of sukuk and bonds, and their impact on investment security and transparency. The analysis results show that sukuk are more attractive to investors who seek sharia compliance and stability in real assets, while bonds are more attractive to those who want income certainty and investment flexibility. This research concludes that the choice between sukuk and bonds must be adjusted to the risk profile, investment objectives, and personal preferences of each investor in Indonesia.
Legal Risk Analysis in the Sharia Bank Operational System Zahrah, Alfiatun; Mardiyah, Suci; Syaipudin, Muhammad; Reza, Saru
Journal of Financial and Business Vol 1 No 2 (2025)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jfb.v1i2.33

Abstract

This study analyzes legal risks in the operational system of Islamic banks, with the aim of identifying factors that can affect legal compliance and their implications for the stability of Islamic banking. Islamic banks operate based on sharia principles as stated in national regulations and fatwas of the National Sharia Council (DSN), so that potential legal risks can arise due to inconsistencies in products and services with sharia provisions, changes in regulations, and lack of legal understanding by stakeholders. This study uses a qualitative method with an analysis of Islamic banking regulations, case studies of legal disputes, and interviews with practitioners and regulators. The results of the study indicate that strengthening compliance with sharia regulations and harmonization between positive law and Islamic law are key to mitigating legal risks. In addition, increasing contract transparency, legal education for industry players, and the active role of supervisory authorities can increase the effectiveness of the operational system of Islamic banks. Thus, this study provides strategic recommendations for Islamic banks in managing legal risks in order to maintain the sustainability and trust of customers in the Islamic banking industry.
Urgensi Konsep dan Teori Uang dalam Islam bagi Siswa SMK IT AL-Izhar Pekanbaru Reza, Saru; Syaipudin, Muhammad; Mairiza, Diany; Hasda, Mifta; Mardiyah, Suci
Journal of Community Service and Empowerment Vol. 1 No. 1 (2024)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jcse.v1i1.26

Abstract

This community service program aims to improve students' understanding of the concept and theory of Islamic finance. This research is motivated by the need to equip the younger generation with in-depth knowledge of financial management following Islamic principles, in order to face economic challenges in the future. The methods used in this program include a participatory and educational approach, with the main activities being interactive learning sessions, financial planning simulations, and group discussions. This program improves students' understanding of the principles of Islamic finance, such as the prohibition of usury, gharar, and maysir. Students not only gain theoretical knowledge but also practical skills in managing finances through Islamic teachings. The positive impacts felt include changes in students' attitudes towards financial management, increased collective awareness of the importance of Islamic financial literacy, and strengthening relationships between students, teachers, and parents. Overall, this program has succeeded in achieving its main objective, which is to equip students with the knowledge and skills to apply Islamic financial principles in their lives, and is expected to contribute to the formation of a financially intelligent young generation committed to Islamic values.
Co-Authors Andini, Bunga Arif Mudi Priyatno Diany Mairiza Hidayat Hidayat Iskandar Iskandar Mifta Hasda Muhammad Syaipudin Muhammad Zakir Rifqil Khairi Rinda Fithriyana Riski, Syafnur Muhammad Rizky, Syafnur Muhammad Saru Reza Wahyu Febri Ramadhan Sudirman Zahara, Alfiatun Zahrah, Alfiatun