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All Journal Jurnal Bintang Pendidikan Indonesia Budgeting: Jurnal Akuntansi Syariah
Balqis, Siti Rania
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Religion Arts Education Languange, Linguistic, Communication & Media Social Sciences

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Standar Audit Syariah Dan Peran DPS: Kesesuaian, Implementasi, dan Tantangan di Indonesia Umiyati, Umiyati; Balqis, Siti Rania; Tsabitah, Hasna
Budgeting: Jurnal Akuntansi Syariah Vol. 6 No. 1 (2025): Budgeting: Jurnal Akuntansi Syariah, Juni 2025
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v6i1.5754

Abstract

This study aims to comprehensively examine the relationship between sharia audit standards and the strategic role of the Sharia Supervisory Board (DPS) in ensuring sharia compliance in Sharia Financial Institutions (LKS) in Indonesia. Using a literature review approach, this study examines three main aspects: the suitability and implementation of sharia audit standards from both AAOIFI and PSAK IAI, the effectiveness of the DPS's role, and the challenges faced in supervisory practices. The findings reveal that although AAOIFI and PSAK IAI provide a comprehensive framework, their implementation in Indonesia remains suboptimal. LKS tend to adopt PSAK IAI as the primary reference since it aligns more closely with national regulations and accounting practices, while AAOIFI standards are often used as supplementary references to strengthen sharia compliance. Broadly, the key challenges faced by DPS lie in the limited availability of qualified human resources, the gap between sharia and accounting understanding, and the need to adapt to technological advancements and modern financial products. This study recommends strengthening the integration between internal and external audits with DPS, as well as enhancing the quality of sharia-based human resources and technological capacity.
Pengaruh Pendapatan, Literasi Keuangan, dan FOMO terhadap Perilaku Konsumtif Mahasiswa Pengguna Shopee dalam Perspektif Islam Fahrezi, Mochamad Zaky; Balqis, Siti Rania; Rahmawati, Deliana; Azzahra, Aulira Mahel Putri
Jurnal Bintang Pendidikan Indonesia Vol. 3 No. 1 (2025): Februari: Jurnal Bintang Pendidikan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubpi.v3i1.3472

Abstract

This study aims to analyze the influence of income, financial literacy, and Fear of Missing Out (FOMO) on the consumptive behavior of students who use Shopee from an Islamic perspective. The research employs a quantitative approach with data collected through questionnaires distributed to Shopee-using students, utilizing a Likert scale of 1–5. The sampling technique applied is accidental sampling, and data analysis is facilitated by SPSS software. The results reveal that the Adjusted R Square value of 13% indicates that income, financial literacy, and FOMO explain 13% of the variance in students' consumptive behavior, while the remaining 87% is influenced by other factors not included in the study. Simultaneous testing shows an F-value of 5.420 with a significance of 0.002, confirming that the three independent variables significantly affect students' consumptive behavior. Notably, financial literacy and FOMO have significant impacts on students' levels of consumption. This study contributes to the literature on consumptive behavior in the context of Islamic values and provides practical guidance for students to manage their consumption wisely. Additionally, the findings offer valuable insights for e-commerce platforms to design more responsible marketing strategies aligned with Islamic principles.
Co-Authors Azzahra, Aulira Mahel Putri Fahrezi, Mochamad Zaky Rahmawati, Deliana Tsabitah, Hasna Umiyati Umiyati, Umiyati