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All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) JSE: Jurnal Sharia Economica
Majid, Shabri Abd
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Economics, Econometrics & Finance

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Integrasi Prinsip Syariah pada Manajemen Kinerja Proyek CSR: Studi Kasus Sektor Pertambangan Indonesia Aulia Dewi, Nurul; Majid, Shabri Abd; Sugianto, Sugianto
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2049

Abstract

The mining industry in Indonesia plays a vital role in national economic development, yet it poses serious social and environmental challenges. Corporate Social Responsibility (CSR) practices have emerged as a strategic solution to bridge the interests of corporations and affected communities. This article aims to analyze how Sharia principles can be systematically integrated into the performance management of CSR projects within the mining sector. Through a qualitative, literature-based approach, this study finds that Sharia values such as amanah (trustworthiness), adl (justice), and ta'awun (cooperation), along with the maqasid al-shari'ah framework, serve as an essential foundation. Furthermore, evaluation models like the Sharia Triple Bottom Line and ESG-Sharia have been shown to broaden the scope of CSR performance to include a spiritual dimension. Supporting factors for its implementation include Islamic leadership and the encouragement of ethical investors, while key barriers are low Sharia literacy and the conflict between profit-orientation and ethical values. This study recommends the establishment of a national standard for Islamic CSR and the strengthening of practitioner capacity to achieve a more transformative, just, and sustainable CSR approach.
Efisiensi Syariah dalam Era Digital: Tinjauan Sistematis terhadap Pengelolaan Zakat di Era QRIS dan Fintech Islam Siregar, Tetty Handayani; 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.v4i3.2137

Abstract

Digital transformation in zakat management is inevitable amidst the development of Islamic financial technology. This study aims to systematically examine the influence of digital technology on the efficiency of zakat management in Indonesia and other Muslim countries. Using the Systematic Literature Review (SLR) approach based on PRISMA 2020, this article analyzes 10 scientific literature published between 2015–2025. The results of the study show that the use of technology such as QRIS, SIMBA, digital wallets, and Islamic fintech can increase the operational efficiency of zakat institutions, especially in terms of service speed, transparency, and cost reduction. However, this effectiveness is not evenly distributed because there are still obstacles in the readiness of human resources, infrastructure, and institutional integration. The study also found that there is no standardized efficiency evaluation model among zakat managers. This study recommends the importance of cross-sector collaboration, strengthening the digital capacity of amil, and integrating digital systems between institutions to create a more efficient and sustainable digital zakat ecosystem. These findings are expected to be a reference in policy making and developing a digital zakat system that is adaptive to the challenges of the 5.0 era
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
Co-Authors AULIA DEWI, NURUL Siregar, Tetty Handayani Sugianto Sugianto Sugianto Susanty, Widya