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An The Intersection of Islamic Economics and Behavioural Economics: Understanding Consumer Choices in Halla Markets Intan, Anandhiya; Maisarah, Sausan Nuhaa; Yuliani, Tri Wahyu
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i4.6394

This research investigates the intersection of Islamic economics and behavioral economics by examining consumer choices in halal markets across Indonesia, Malaysia, and Pakistan, focusing on halal certification. The study employs qualitative methods, including interviews and surveys with consumers with a total sample of 40, halal certification officials, and firms. Findings reveal significant regional differences in consumer trust, purchasing motivations, and perceptions of halal certification. Indonesian consumers prioritize religious compliance and demonstrate strong trust in local certification bodies, while Malaysian consumers emphasize both religious adherence and global recognition of halal standards. Pakistani consumers balance affordability with compliance but face challenges due to limited public awareness. The research highlights the growing importance of digital verification tools and peer influence in shaping consumer behavior. Challenges such as administrative inefficiencies and inconsistent certification processes are identified. This study contributes novel insights by integrating behavioral economics into Islamic economics research and offers practical recommendations for harmonizing halal certification standards and enhancing consumer trust globally.

Pemahaman Investasi Bodong bagi Pelaku Usaha Mikro di Indonesia Rafinda, Ascaryan; Suroso, Agus; Maisarah, Sausan Nuhaa; Sugiarto, Sugiarto; Rafinda, Ascariena
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.17088

This community engagement initiative aims to enhance the understanding of micro-enterprises in Indonesia regarding the dangers of fraudulent investments, which are increasingly prevalent and often target small business groups with promises of high returns. The target audience includes micro-entrepreneurs in the [insert location], who typically have limited access to financial literacy and reliable investment information. The implementation methods involved face-to-face and online sessions, including awareness campaigns, interactive discussions, and simulations to identify characteristics of illegal investments. The results indicate a significant improvement in participants’ understanding of fraudulent investment schemes, the importance of investment institution legality, and preventive steps to avoid financial scams. This program also produced a simple educational module that can be independently used by micro-entrepreneurs. The activity underscores the importance of collaboration between academics, local governments, and financial institutions in strengthening the financial literacy resilience of the public, particularly within the vulnerable micro-enterprise sector.

Human Capital Accounting: A Literature Review Of Valuation, Disclosure, and Organizational Impact Prasetia, Dimas; Maisarah, Sausan Nuhaa
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.939

This study conducts a systematic literature review to explore the development of Human Capital Accounting (HCA) in the last decade, focusing on three primary areas: valuation approaches, disclosure practices, and organizational impact. A total of 21 articles were selected using the PRISMA protocol from reputable databases. The analysis reveals that no single method dominates the valuation of human capital. Instead, multiple frameworks—such as cost-based, income-based, and efficiency-based models—are applied, often in combination. The Value Added Intellectual Coefficient (VAIC) model and Data Envelopment Analysis (DEA) have gained traction as practical tools for measuring human capital efficiency. In terms of disclosure, voluntary reporting of human capital information is increasing, though inconsistencies remain across firms and sectors. Enhanced disclosure practices are positively associated with firm value and stakeholder confidence, especially in integrated reporting contexts. Finally, the organizational impact of HCA is evident in improved financial performance, productivity, and strategic decision-making, particularly when human capital is integrated with broader organizational planning. The study concludes that while the field remains fragmented, there is a growing consensus on the critical role of human capital in value creation. Future research should focus on standardizing measurement and reporting practices to strengthen the strategic role of HCA in corporate governance and sustainability.

Analisis Implementasi Manajemen Kas Dalam Pengelolaan Keuangan UMKM Maisarah, Sausan Nuhaa; Prabandari, Anandhiya Intan; Komalasari, Febyana Putri
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.947

Manajemen kas yang efektif (baik pemasukan maupun pengeluaran kas) sangat penting bagi keberlanjutan dan pertumbuhan Usaha Mikro, Kecil, Dan Menengah (UMKM). Dengan manajemen kas yang baik, UMKM dapat menghindari masalah likuiditas, membuat keputusan strategis yang tepat, dan memastikan kelangsungan bisnis mereka dalam jangka panjang. Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana manajemen kas diterapkan pada UMKM kuliner di Kabupaten Banyumas. Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi dan wawancara. Metode pengambilan sampel yang digunakan adalah purposive sampling dari sembilan UKM di Kabupaten Purwokerto Utara, masing-masing dengan omzet lebih dari Rp. 15 juta. Hasil penelitian menunjukkan bahwa manajemen kas oleh pemilik UMKM kuliner di Kabupaten Banyumas relatif baik. Hal ini dibuktikan dengan fakta bahwa sebagian besar pemilik UKM merencanakan, memantau, dan mengendalikan pendapatan dan pengeluaran mereka. Namun, pengawasan oleh sebagian besar pemilik UMKM masih terbatas pada pencatatan manual sederhana penerimaan dan penarikan dalam buku besar. Oleh karena itu, pencatatan ini belum memenuhi Standar Akuntansi Keuangan yang berlaku bagi UMKM. Lebih lanjut, penelitian ini dapat menjadi dasar bagi UMKM kuliner untuk mulai menerapkan perangkat lunak akuntansi yang memudahkan pencatatan pemasukan dan pengeluaran. Penggunaan perangkat digital ini diharapkan dapat meningkatkan akurasi dan efisiensi akuntansi keuangan, sehingga mendukung pengelolaan keuangan dan pengembangan bisnis yang lebih baik.

An The Intersection of Islamic Economics and Behavioural Economics: Understanding Consumer Choices in Halla Markets Intan, Anandhiya; Maisarah, Sausan Nuhaa; Yuliani, Tri Wahyu
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i4.6394

This research investigates the intersection of Islamic economics and behavioral economics by examining consumer choices in halal markets across Indonesia, Malaysia, and Pakistan, focusing on halal certification. The study employs qualitative methods, including interviews and surveys with consumers with a total sample of 40, halal certification officials, and firms. Findings reveal significant regional differences in consumer trust, purchasing motivations, and perceptions of halal certification. Indonesian consumers prioritize religious compliance and demonstrate strong trust in local certification bodies, while Malaysian consumers emphasize both religious adherence and global recognition of halal standards. Pakistani consumers balance affordability with compliance but face challenges due to limited public awareness. The research highlights the growing importance of digital verification tools and peer influence in shaping consumer behavior. Challenges such as administrative inefficiencies and inconsistent certification processes are identified. This study contributes novel insights by integrating behavioral economics into Islamic economics research and offers practical recommendations for harmonizing halal certification standards and enhancing consumer trust globally.

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