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All Journal Al-Mashrof: Islamic Banking and Finance Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Dwi Indriani Fidiastutik Wijaya
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Economics, Econometrics & Finance Other

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Pendampingan Penyusunan Laporan Keuangan BUMDes Sektor Pariwisata Studi Kasus Pada BUMDes Badean Dwi Indriani Fidiastutik Wijaya; Fais Syah; Irwania Deby Dhea Puspita; Mudhi Nuriyati; Yashinta Putri Anggraini; Najwa Alifa; Vanisa Nia Nur Ramadhani
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 2 No. 5 (2025): Juni
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v2i5.4658

Abstract

Artikel ini membahas kegiatan pendampingan penyusunan laporan keuangan pada BUMDes Badean, sebuah Badan Usaha Milik Desa yang bergerak di sektor pariwisata di Desa Badean, Kabupaten Jember. Permasalahan utama yang dihadapi adalah keterbatasan pemahaman pengurus terhadap prinsip akuntansi dasar dan kurang optimalnya pemanfaatan aplikasi keuangan yang tersedia. Pendekatan yang digunakan dalam kegiatan ini adalah metode deskriptif kualitatif dengan pengumpulan data primer melalui wawancara dan observasi, serta data sekunder dari dokumen laporan keuangan desa. Kegiatan pendampingan dilaksanakan secara bertahap, meliputi pengenalan, pemetaan data, penyesuaian sistem pelaporan, pembahasan hasil, hingga evaluasi akhir. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman pengurus terhadap pelaporan keuangan dan terbangunnya sistem pelaporan yang lebih tertib, akurat, serta sesuai standar akuntansi desa. Kesimpulan dari studi ini menegaskan bahwa pendampingan teknis dapat memperkuat tata kelola keuangan BUMDes, meningkatkan akuntabilitas, dan mendukung keberlanjutan usaha berbasis masyarakat. Model ini direkomendasikan sebagai acuan bagi pengembangan BUMDes lain di sektor serupa.
Optimizing Sharia Finance with Big Data to Overcome the Challenges of Digitalization Dwi Indriani Fidiastutik Wijaya; Candra Pramula Pinandita; Rahma Rina Wijayanti
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/7jya1690

Abstract

This study aims to develop a conceptual understanding of how big data can be optimized to support innovation and improve transparency, accuracy, and sharia compliance in Islamic financial institutions. A qualitative approach was employed through a systematic literature review of peer-reviewed publications from 2015 to 2025. Sources were selected based on relevance, credibility, and their contribution to understanding the nexus between big data and sharia-compliant financial systems. The findings indicate that big data enables real-time compliance monitoring, improves the accuracy of financial reporting, and enhances risk prediction aligned with Islamic jurisprudence. However, significant barriers remain, including limited technological infrastructure, privacy concerns, and the need for ethical frameworks tailored to sharia law. With targeted regulatory adjustments, infrastructure development, and capacity-building, big data holds transformative potential for the sharia finance industry. This study contributes a novel conceptual framework for data-driven transformation in Islamic finance and provides actionable insights for policymakers, regulators, and industry stakeholders seeking to align technological innovation with Islamic ethical and legal standards. Keywords: Big Data, Sharia Finance, Digital Transformation, Compliance, Financial Technology
Co-Authors Fais Syah Irwania Deby Dhea Puspita Mudhi Nuriyati Najwa Alifa Pinandita, Candra Pramula Rahma Rina Wijayanti Vanisa Nia Nur Ramadhani Yashinta Putri Anggraini