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All Journal MALIA Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi JSE: Jurnal Sharia Economica
Susanty, Widya
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Economics, Econometrics & Finance Education Social Sciences Other

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PERANAN ‘URF DAN ADAT DALAM PEMBENTUKAN HUKUM ISLAM DAN IMPLIKASINYA TERHADAP EKONOMI SYARIAH Susanty, Widya; Nurhayati, Nurhayati; Anggraini, Tuti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.895

Abstract

The purpose of this study is to analyze the role of 'urf and custom in the formation of Islamic law and its implications for Islamic economics. This study uses a qualitative approach with a library study method to explore the role of 'urf and customary customs in the formation of Islamic law and its impact on Islamic economics. Research data were collected from various literatures, such as books, journals, manuscripts. Document analysis techniques were applied to understand the concept of 'urf and custom from the perspective of Islamic law and its application in the contemporary socio-economic context. The results of the study indicate that Islamic economics, custom ('urf) has a significant role as one of the sources of law that can be used to answer contemporary economic problems. The application of 'urf in Islamic economics can be seen in the activities or transactions of buying and selling salam, bay al wafa' contracts, providing guarantees for the purchase of electronic goods, handover in single currency transactions (taqabuth) and others. Customs help shape local economic practices according to the needs of the community, such as in the buying and selling system, determining marriage dowries, economic cooperation, and distributing zakat and waqf.
Pengaruh Use of Fintech Dan Financial Stress Terhadap Financial Well-Being Riswanto , Riswanto; Susanty, Widya; Sembiring , Muhammad Simba; Harahap, Aulia Rahman; Balatif, Muhammad Rijal
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5514

Abstract

Sebagian besar masyarakat saat ini menghadapi ancaman besar terhadap kesejahteraan finansial (Financial Well-Being) dan ekonomi mereka. Ekonomi konsumen membujuk mereka untuk membelanjakan uang, Internet menawarkan cara mudah untuk berbelanja, dan sistem kartu kredit memberi mereka sarana yang tersedia dan transparan untuk meminjam uang. Di Indonesia sendiri, pengelolaan keuangan sudah sangat difokuskan untuk ditingkatkan, dengan didukungnya perkembangan financial technology yang terus merambah kesemua kalangan saat ini. Hal tersebut tidak lepas dari penduduk yang semakin bertambah, serta perkembangan pasar keuangan yang semakin pesat. Hal ini mendorong masyarakat agar menguasai teknologi sebagai sarana mempermudah dalam pengelolaan keuangan masyarakat. Salah satu masyarakat yang terkena dampaknya adalah masyarakat Kota Medan Penelitian ini bertujuan untuk mengetahui pengaruh Use Of Financial Technology Dan Financial Stress Terhadap Financial Well-Being. Penelitian ini adalah penelitian asosiatif dan jenis data yang digunakan adalah data kuantitatif. Data yang digunakan diperoleh dari data primer dan data sekunder. Metode analisis yang digunakan adalah analisis regresi linier berganda. Populasi dan sampel dalam penelitian ini berjumlah 45 orang masyarakat Generasi Milineal Kota Medan di Kecamatan Medan Kota dengan Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian ini menunjukkan bahwa Use of Financial Technology berpengaruh positif dan signifikan terhadap Financial Well-Being, Financial Stress berpengaruh positif dan signifikan terhadap Financial Well-Being Pada Generasi Milineal Di Kota Medan.
Analisis Implementasi PSAK 101 dalam Penyusunan Laporan Keuangan pada Koperasi Syariah: Studi Fenomenologi pada BMT Susanty, Widya; Majid, Shabri Abd; Sugianto
JSE: Jurnal Sharia Economica Vol. 4 No. 3 (2025): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i3.2196

Abstract

Accounting Standards Statement (PSAK) 101 in the preparation of financial reports in Islamic cooperatives, especially Baitul Maal wa Tamwil (BMT). The method used is the Systematic Literature Review (SLR) with the PRISMA 2020 approach. A total of 10 scientific articles published between 2015 and 2025 were analyzed to answer three main research focuses, namely: (1) the level of compliance of Islamic cooperatives with the provisions of PSAK 101, (2) components of financial reports that are not yet in accordance or have not been prepared, and (3) inhibiting and driving factors in the implementation of the standard. The results of the study show that the majority of Islamic cooperatives only prepare balance sheets and profit and loss statements, while other components such as temporary syirkah fund reports, ZIS reports, and trust funds are rarely disclosed. The main obstacles in the implementation of PSAK 101 include low literacy in Islamic accounting, the lack of integration of sharia-based financial information systems, and weak external supervision. However, there are initiatives and internal awareness from cooperative managers to improve the quality of financial reporting
The Influence of Digital Resilience and Service Quality on Switching Intention of Bank Syariah Indonesia (BSI) Customers in Aceh with Subjective Norm as a Mediating Variable Nadia, Nadia; Susanty, Widya; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
MALIA: Jurnal Ekonomi Islam Vol 16 No 2 (2025)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v16i2.6284

Abstract

Introduction: This study examines the influence of digital resilience and service quality on the switching intention of customers at Bank Syariah Indonesia (BSI) in Aceh, with subjective norm as a mediating variable. The purpose is to understand both the direct and indirect effects of these variables in shaping customer loyalty within the context of Islamic banking. Methods: This quantitative research employs Structural Equation Modeling (SEM) using SmartPLS 4.0 to analyze data collected from 100 respondents. Results: Based on the hypothesis test results obtained through the bootstrapping procedure, all paths between constructs in this research model show statistical significance at the 5% significance level. This is indicated by T-statistic values ≥ 1.65 and p-values ≤ 0.05. Conclusion and suggestion: These findings suggest that technological performance and service delivery alone are not sufficient; social perceptions and community norms also play a vital role in customer retention. Therefore, to reduce the intention for switching, BSI must integrate digital excellence with strategies that build and sustain positive public perception and social support. This study emphasizes the need for a balanced approach between technical capability and socio-cultural engagement in Islamic banking services.
Co-Authors Andri Soemitra Aulia Rahman Harahap Balatif, Muhammad Rijal Iskandar Muda Majid, Shabri Abd Nadia Nadia Nurhayati Nurhayati Riswanto , Riswanto Sembiring , Muhammad Simba Sugianto Tuti Anggraini Yusrizal Yusrizal