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Ilmiyah, Nazihah Nur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Akuntansi Syariah sebagai Instrumen Transparansi Keuangan di Masjid Cheng Ho Palembang: Islamic Accounting as an Instrument of Financial Transparency in Cheng Ho Mosque Palembang Arwandi, Safta; Azzahra, Rissa; Ilmiyah, Nazihah Nur; Azwari, Peny Cahaya
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5145

Abstract

Purpose: Mosque financial management is often still carried out in a simple manner, so that transparency and accountability are not yet fully realized. This condition can lead to limited information for congregations and the community. This study focuses on understanding the role of sharia accounting in improving financial transparency at the Cheng Ho Mosque in Palembang. Design/Methodology/Approach: This study uses a qualitative research method with a descriptive approach. The data used in this study are primary and secondary data, collected through observation, interviews, and documentation. There is one informant in this study, namely the mosque administrator who has direct authority over the financial management of the Cheng Ho Mosque in Palembang. Findings: This study found that the Cheng Ho Palembang Mosque has implemented sharia financial transparency that can be accessed by worshipers in their financial management in the Maslam application. Research Implications: Cheng Ho Mosque Palembang needs to utilize financial reports as a routine evaluation tool to improve the effectiveness and efficiency of fund management. Thus, the mosque can ensure that financial activities run in accordance with sharia accounting principles and support better decision making.
Akuntansi Syariah sebagai Instrumen Transparansi Keuangan di Masjid Cheng Ho Palembang: Islamic Accounting as an Instrument of Financial Transparency in Cheng Ho Mosque Palembang Arwandi, Safta; Azzahra, Rissa; Ilmiyah, Nazihah Nur; Azwari, Peny Cahaya
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5145

Abstract

Purpose: Mosque financial management is often still carried out in a simple manner, so that transparency and accountability are not yet fully realized. This condition can lead to limited information for congregations and the community. This study focuses on understanding the role of sharia accounting in improving financial transparency at the Cheng Ho Mosque in Palembang. Design/Methodology/Approach: This study uses a qualitative research method with a descriptive approach. The data used in this study are primary and secondary data, collected through observation, interviews, and documentation. There is one informant in this study, namely the mosque administrator who has direct authority over the financial management of the Cheng Ho Mosque in Palembang. Findings: This study found that the Cheng Ho Palembang Mosque has implemented sharia financial transparency that can be accessed by worshipers in their financial management in the Maslam application. Research Implications: Cheng Ho Mosque Palembang needs to utilize financial reports as a routine evaluation tool to improve the effectiveness and efficiency of fund management. Thus, the mosque can ensure that financial activities run in accordance with sharia accounting principles and support better decision making.
Digital Payment Systems and Gen Z E-Commerce Purchasing Behavior: Evidence from Shopee Users Dewanti, Natashah; Rafly, Muhammad; Ilmiyah, Nazihah Nur; Panorama, Maya
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5159

Abstract

Purpose: This study aims to examine Gen Z students’ purchasing behavior on the Shopee e-commerce platform, focusing on purchase frequency, preferred product categories, and the role of digital payment systems in influencing purchasing decisions. Design/Methodology/Approach: This research employed a quantitative descriptive approach using primary data collected through questionnaires. The sample consisted of 55 students from the Faculty of Islamic Economics and Business (FEBI) at UIN Raden Fatah Palembang who actively use Shopee. Respondents were selected using purposive sampling, while secondary data were obtained from relevant literature and previous studies. Findings: The results indicate that most students shop on Shopee approximately 1–3 times per month, with fashion products being the most frequently purchased category. Purchasing decisions are primarily influenced by competitive prices and promotional discounts. In addition, the convenience and accessibility of digital payment systems, particularly ShopeePay, further encourage online purchasing behavior among Gen Z students. Research Implications: These findings highlight the importance for e-commerce platforms to develop effective marketing strategies that combine competitive pricing, attractive promotional campaigns, and convenient digital payment services in order to maintain consumer engagement, especially among Gen Z as a key market segment.
Co-Authors Arwandi, Safta Azzahra, Rissa Dewanti, Natashah Maya Panorama, Maya Rafly, Muhammad