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All Journal Signifikan : Jurnal Ilmu Ekonomi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Inovasi Jurnal Pengabdian Masyarakat (IJPM)
Ardi, Pahmi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Empowering Loan Awareness: The Role of Sharī‘ah Financial Literacy, Blockchain, and Fintech Trust Sumar'in, Sumar'in; Ardi, Pahmi; Sumin, Sumin; Kusnadi, Iwan
Signifikan: Jurnal Ilmu Ekonomi Vol 14, No 1 (2025)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v14i1.44735

Abstract

Research Originality. Despite extensive research on Sharī‘ah financial literacy and fintech trust, their combined impact on illegal loan awareness remains unexplored. This study bridges that gap by analyzing their interaction in financial decision-making amid rising predatory lending, offering a novel perspective on their protective role against unethical financial practicesResearch Objectives. This study aims to examine the effect of Sharī‘ah financial literacy on awareness of illegal online loans, with blockchain technology understanding and Sharī‘ah fintech trust as mediating variables.Research Methods. An associative quantitative approach was employed, utilizing a survey of 519 Indonesian millennial Muslims, selected through simple random sampling. Data analysis was conducted using structural equation modeling (SEM) to explore the relationships among variables.Empirical Results. The findings indicate that Sharī‘ah financial literacy significantly influences blockchain understanding, fintech trust, and awareness of illegal online loans. Blockchain understanding enhances fintech trust but does not directly impact loan awareness, whereas trust in Sharī‘ah fintech positively affects awareness of illegal online lending risks.Implications. This study underscores the importance of improving Sharī‘ah financial literacy and blockchain understanding to strengthen consumer trust in Sharī‘ah fintech and raise awareness of illegal online lending risks. However, further research with broader samples is recommended to validate these findings.JEL Classification: G41, G28, O33, Z12, D83How to Cite:Sumar’in, Ardi. P, Sumin, & Kusnadi, I. (2025). Empowering Loan Awareness: The Role of Sharī‘ah Financial Literacy, Blockchain, and Fintech Trust. Signifikan: Jurnal Ilmu Ekonomi, 14(1), 179-196. https://doi.org/10.15408/sjie.v14i1.44735.
Empowering Loan Awareness: The Role of Sharī‘ah Financial Literacy, Blockchain, and Fintech Trust Sumar'in, Sumar'in; Ardi, Pahmi; Sumin, Sumin; Kusnadi, Iwan
Signifikan: Jurnal Ilmu Ekonomi Vol. 14 No. 1 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v14i1.44735

Abstract

Research Originality. Despite extensive research on Sharī‘ah financial literacy and fintech trust, their combined impact on illegal loan awareness remains unexplored. This study bridges that gap by analyzing their interaction in financial decision-making amid rising predatory lending, offering a novel perspective on their protective role against unethical financial practicesResearch Objectives. This study aims to examine the effect of Sharī‘ah financial literacy on awareness of illegal online loans, with blockchain technology understanding and Sharī‘ah fintech trust as mediating variables.Research Methods. An associative quantitative approach was employed, utilizing a survey of 519 Indonesian millennial Muslims, selected through simple random sampling. Data analysis was conducted using structural equation modeling (SEM) to explore the relationships among variables.Empirical Results. The findings indicate that Sharī‘ah financial literacy significantly influences blockchain understanding, fintech trust, and awareness of illegal online loans. Blockchain understanding enhances fintech trust but does not directly impact loan awareness, whereas trust in Sharī‘ah fintech positively affects awareness of illegal online lending risks.Implications. This study underscores the importance of improving Sharī‘ah financial literacy and blockchain understanding to strengthen consumer trust in Sharī‘ah fintech and raise awareness of illegal online lending risks. However, further research with broader samples is recommended to validate these findings.JEL Classification: G41, G28, O33, Z12, D83How to Cite:Sumar’in, Ardi. P, Sumin, & Kusnadi, I. (2025). Empowering Loan Awareness: The Role of Sharī‘ah Financial Literacy, Blockchain, and Fintech Trust. Signifikan: Jurnal Ilmu Ekonomi, 14(1), 179-196. https://doi.org/10.15408/sjie.v14i1.44735.
Investigasi Determinan Faktor yang Memengaruhi Penyalahgunaan Aset pada Perguruan Tinggi Ardi, Pahmi; Urumsah, Dekar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2107

Abstract

This study uses the fraud star theory approach to analyze the factors that influence asset missaproriation. The factors tested in this study are financial pressure, internal control system, quality of human resources, organizational culture, and integrity. The research uses a quantitative approach with a survey method of dsitributing questionnairies online. A total of 146 respondents related to asset management at univirsities in west kalimantan province became research respondents who were then tested and analyzed using Structural Equation Modelling (SEM) with the help of Smart PLS 3.3.3. The results showed that financial pressure and the quality human resources positively and signifianctly affected asset misuse. Organizational culture has a positive but insignificant effect on asset misuse. While the internal control system has a negative but insignificant effect on asset misuse, integrity has a negative and significant effect on asset misuse. The result of this study contribute as a reference for universities in implementing asset management policies wich can then be seen based on factors that influence asset misuse such as employees or official financial pressure, the quality human resources in the organization, the organizational culture that has been implemented in the organization, and integrity of employees. Good internal control system is also very important in universities an an effort so that asset management in universities can be carried out.
PENGELOLAAN DANA ZAKAT, INFAK DAN SEDEKAH PADA UNIT PENGUMPULAN ZAKAT (UPZ) MASJID SE-KECAMATAN SAMBAS Ardi, Pahmi; Alrizwan, U. Ari; Yuliansyah, Yuliansyah; Larasati, Sita
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 12 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i12.%p

Abstract

Terdapat beberapa kendala Unit Pengumpul Zakat (UPZ) pada masjid di Kecamatan Sambas diantaranya adalah menyusun laporan dana zakat, infak dan sedekah (ZIS) tidak sesuai dengan pedoman standar akuntansi keuangan yang berlaku serta pencatatan yang dilakukan masih menggunakan metode manual. Pengabdian ini bertujuan untuk melakukan penerapan komputerisasi akuntansi dalam penyusunan laporan keuangan dana zakat, infak dan sedekah dengan menggunakan spreadsheets untuk memudahkan Unit Pengumpul Zakat (UPZ) masjid se-Kecamatan Sambas dalam menyusun laporan dana ZIS yang transparan dan akuntabel. Pengabdian yang dilakukan menggunakan tiga (3) metode yaitu pelatihan, simulasi dan pendampingan. Tahap pelatihan adalah memberikan pemahaman kepada UPZ berkaitan dengan zakat infak dan sedekah, peraturan dalam pengelolaan dana ZIS dan penyusunan laporan keuangan berdasarkan pedoman standar akuntansi keuangan ZIS. Selanjutnya tahapan simulasi yaitu pelaksanaan praktik menyusun laporan keuangan dana ZIS menggunakan spreadsheet berdasarkan data keuangan UPZ. Terkahir adalah tahapan pendampingan yaitu tim pengabdian melakukan pendampingan kepada UPZ terakit hambatan yang dihadapi dalam penyusun laporan dana ZIS menggunakan spreadsheet. Hasil akhir dari kegiatan PKM sesuai dengan harapan yaitu meningkatnya pemahaman pengurus UPZ tentang pengelolaan dana ZIS berdasarkan peraturan yang berlaku, pengurus UPZ mampu menyusun laporan keuangan menggunakan sistem spreadsheets akuntansi ZIS. Hambatan utama yang terjadi selama kegiatan pengabdian adalah  adanya beberapa pengurus UPZ yang baru mengenali fitur spreadsheet, sehingga perlu dilakukan pendampingan tambahan oleh tim pengabdian agar pengurus dapat menfaatkan fitur pada spreadsheet dengan efektif dan efesien dalam penyusunan laporan dana ZIS
Analisis Kinerja Pemerintah Daerah dengan Rasio Keuangan Ardi, Pahmi; Junaidi; Akmadani, Oggy
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4239

Abstract

This study aims to analyze the performance of local governments using financial ratios from an agency theory perspective. The research method used is quantitative descriptive. The data collection technique is documentation using secondary data, namely the budgeting realitation report and the Bengkayang Regency Government Balance Sheet Report. The analysis techniques used include the current ratio, debt-to-equity ratio, PAD growth ratio, regional autonomy ratio, DCSR, and WCTA, which are further analyzed using agency theory. The overall current ratio calculations show good values, with values exceeding 5 from 2019 to 2021. However, the current ratio decreased in 2022–2023. The debt-to-equity ratio overall shows positive values, with significant increases from 2019 to 2022, followed by a decrease of 0.098 in 2023. The PAD growth ratio in 2019-2022 shows a significant increase in positive performance by the government, but there was a 2% decline in 2023, which must be explained transparently by the government to avoid information asymmetry. The independence ratio in 2019-2023 shows an instructive pattern, explaining the government's high dependence on transfer funds. The DCSR for 2019-2021 was above the 2.5 threshold, while in 2022 the DCSR value was below the threshold, necessitating anticipation of the risk of inability to pay debts. However, this was improved with an increase in the DCSR value in 2023 above the threshold. WCTA experienced a significant increase from 2019 to 2021, but from 2022 to 2023, WCTA decreased to 0.023 (2022) and 0.006 (2023), indicating limited working capital.
Pemberdayaan UMKM Kabupaten Sambas melalui Transformasi Tata Kelola Keuangan Berbasis Jasa Konsultasi Vokasi Dewi, Dinda Rintania; Suharman, Suharman; Lusiono, Eko Febri; Alrizwan, Uray Ari; Ardi, Pahmi
Inovasi Jurnal Pengabdian Masyarakat Vol 4 No 1 (2026): IJPM - April 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/ijpm.1051

Abstract

Permasalahan utama UMKM di Kabupaten Sambas adalah rendahnya akuntabilitas keuangan yang ditandai dengan pencampuran kas pribadi dan usaha serta ketiadaan pelaporan keuangan standar. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk mentransformasi tata kelola keuangan mitra melalui intervensi jasa konsultasi keuangan berbasis vokasi. Metode yang digunakan adalah pendekatan partisipatif-vokasional yang mencakup edukasi intensif, penelaahan masalah lapangan, dan pendampingan teknis selama tiga bulan dengan frekuensi kunjungan tiga kali per bulan. Hasil kegiatan menunjukkan perubahan praktik yang signifikan pada 10 peserta dari 5 UMKM mitra. Secara kognitif, pemahaman literasi keuangan meningkat sebesar 40% berdasarkan skor post-test. Secara praktis, 80% mitra telah mengimplementasikan pemisahan kas secara disiplin dan 100% mitra telah berhasil mengadopsi sistem pelaporan keuangan digital berbasis Microsoft Excel. Pencapaian ini membuktikan bahwa pendampingan vokasi efektif dalam meningkatkan standarisasi laporan keuangan yang menjadi prasyarat bagi UMKM dalam mengakselerasi akses permodalan formal.
Determinan Niatan Penyalahgunaan Dana Desa Perspektif Fraud Diamond Ardi, Pahmi; Suherman, Suherman; Alrizwan, U. Ari
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.14885

Abstract

This research examines the factors diving behavioral intentions toward the missaproriation of village funds across semparuk district, utilizing financial pressure, internal control systems, organizational culture, and the capability of human resources as variables within the framework of the Fraud Diamond Theory. This research employs a quantitative approach. The sample includes people directly involved with Semparuk District village fund management. Data analysis was conducted using SPSS 30, encompassing validity and reliability tests, classical assumption tests normality, multicollinearity, and heteroscedasticity, as well as hypothesis testing through multiple linear regression analysis, t-tests, and the coefficient of determination. The results indicate that financial pressure, internal control systems, and the capability of human resources have a significant influence on the intention to misappropriate of village funds. Conversely, organizational culture does not show a significant influence on the intention to misappropriate of village funds. This study is limited by its sole reliance on the fraud diamond theory, its focus on the village government scale, and the four variables utilized. Future research may expand upon the theories and variables used, such as incorporating external pressure and organizational position.
Co-Authors Akmadani, Oggy Alrizwan, U. Ari Alrizwan, Uray Ari Dekar Urumsah Dewi, Dinda Rintania Junaidi Junaidi Kusnadi, Iwan Larasati, Sita Lusiono, Eko Febri Suharman Suharman, Suharman Suherman, Suherman Sumar'in, Sumar'in Sumin, Sumin Yuliansyah Yuliansyah