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All Journal IKRA-ITH EKONOMIKA Journal of Innovative and Creativity Journal of Islamic Economics and Finance Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Ascendia: Journal of Economic and Business Advancement
Masyhuri Masyhuri
Institut Agama Islam Negeri (IAIN) Bone
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Optimalisasi Audit Internal dalam Menjamin Keamanan Aset Persediaan Melalui Penguatan Pengendalian Internal dan Deteksi Fraud Febriyanti Febriyanti; Nailah Cantika A.P.M; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/wesx3a34

Abstract

This study discusses the optimization of internal audits in ensuring inventory asset security through strengthening internal controls and fraud detection, given that the risks of loss, misuse, and inaccurate recording can cause significant losses to the company. The research method uses a descriptive qualitative approach with literature studies and secondary document analysis from journals, books, official reports, and relevant previous research articles to obtain a conceptual and empirical overview. The results and discussion show that structured and systematic internal audits, which include risk-based planning, control testing, routine and surprise stock counts, segregation of duties, use of information technology, and follow-up on recommendations, play a significant role in preventing inventory fraud, improving recording accuracy, and strengthening internal control systems. In conclusion, the integration of internal audit and internal control provides double protection against the risk of inventory asset misuse, strengthens governance, accountability, and risk management reliability, making it a crucial strategy in maintaining the security of company assets.  
Pengaruh Kualitas Pelayanan Usaha Kuliner Terhadap Kepuasan Konsumen Dengan Etika Bisnis Islam Sebagai Variabel Moderating Nurfadillah Asri; Abd. Hafid; Masyhuri Masyhuri
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1491

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan terhadap kepuasan konsumen pada usaha kuliner Warung Asri serta menguji peran etika bisnis Islam sebagai variabel moderating (1). Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif dan teknik analisis Moderated Regression Analysis (MRA) (2). Pengumpulan data dilakukan melalui kuesioner terhadap 70 responden (3). Hasil penelitian menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan konsumen (4). Selain itu, etika bisnis Islam memperkuat hubungan tersebut secara signifikan (5). Penelitian ini menyarankan pengusaha kuliner agar menerapkan nilai-nilai Islam dalam pelayanan demi menciptakan kepuasan dan loyalitas konsumen (6).
Implementasi Prinsip Syariah untuk Meningkatkan Kualitas Laporan Keuangan dan Kepercayaan Investor Elly Yanti; Dwi Aryaningsi; Ardina Rasti; Masyhuri Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4q24sy73

Abstract

This study aims to examine the implementation of Sharia principles in the preparation of financial statements and their impact on information quality and investor trust. The method used is a qualitative approach through a literature review. Principles such as honesty, transparency, accountability, and fairness form the basis for presenting reliable financial information. The results show that the application of Sharia principles enhances the credibility of financial statements, reduces manipulative practices, and minimizes information asymmetry between management and investors. This leads to increased investor trust and a stronger corporate image. This study is expected to serve as a reference for developing financial reporting practices that emphasize integrity and public trust.
Analisis Pembiayaan Murabahah dan Musyarakah dalam Perspektif Akuntasi Syariah Antika Gusmiranda; A. Ariy Maulana; Andi Muhammad Alif Musa; Masyhuri Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/c4csgw23

Abstract

Penelitian ini bertujuan untuk mengkaji pembiayaan murabahah dan musyarakah dalam perbankan syariah melalui perspektif akuntansi syariah dengan pendekatan kualitatif berbasis studi pustaka. Kajian ini difokuskan pada pemahaman konsep, penerapan, serta pengaruh kedua jenis pembiayaan terhadap kinerja keuangan bank syariah. Pembiayaan murabahah berkontribusi dalam menjaga stabilitas pendapatan karena adanya kepastian margin keuntungan yang telah disepakati sejak awal, sedangkan musyarakah berpotensi meningkatkan profitabilitas melalui mekanisme bagi hasil, meskipun memiliki tingkat risiko yang lebih tinggi. Hasil kajian menunjukkan bahwa kedua akad pembiayaan tersebut saling melengkapi dalam menjaga keseimbangan kinerja keuangan bank syariah. Murabahah berperan dalam menjaga stabilitas keuangan jangka pendek, sementara musyarakah mendukung pertumbuhan keuangan jangka panjang. Penerapan prinsip akuntansi syariah seperti keadilan, transparansi, dan akuntabilitas menjadi faktor penting dalam memastikan kesesuaian praktik pembiayaan dengan ketentuan syariah. Integrasi antara kedua akad tersebut serta penerapan akuntansi syariah yang tepat menjadi kunci dalam mendukung keberlanjutan kinerja keuangan bank syariah.  
Tinjauan Audit Syariah Terhadap Transaksi Digital E-Ticketing pada Entitas Syariah Lilisyam Mulyaningsi; Fitra Naswalia; Andi Nayla Salsabila; Jaya Angriawan; Masyhuri Masyhuri
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5svxay44

Abstract

This study aims to analyze the compliance of digital e-ticketing transactions in Islamic entities with Sharia audit principles. The rapid advancement of information technology has encouraged the adoption of digital services, including e-ticketing systems that offer convenience, efficiency, accuracy, and speed in transaction processes. However, the implementation of such systems requires proper supervision to ensure that all transaction mechanisms comply with Islamic principles and ethical standards. This research employs a qualitative method using a literature review approach by examining relevant journals, books, regulations, and fatwas related to digital transactions and Sharia auditing. The findings reveal that digital e-ticketing transactions can be considered Sharia-compliant when they fulfill the requirements of clear contractual agreements (akad), transparent information disclosure, fair pricing mechanisms, and the absence of prohibited elements such as riba (usury), gharar (uncertainty), and maysir (gambling). Furthermore, Sharia auditing plays a crucial role in identifying potential non-compliance issues, evaluating the implementation of Islamic principles, and providing recommendations for continuous improvement. Effective and sustainable Sharia audits contribute to strengthening Sharia compliance, enhancing user trust, maintaining the integrity of digital transactions, and supporting the development of technology-based services that align with Islamic values and the objectives of maqashid al-shariah in modern financial and service environments.
Analisis Implementasi Standar Akuntansi untuk Meningkatkan Transparansi Laporan Keuangan dalam Instansi Syariah Tasya Tasya; Riska Anisa; Andi Risma; Masyhuri Masyhuri
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/57bzxy72

Abstract

Transparency of financial reporting is a strategic aspect in supporting the implementation of good governance in sharia institutions. Sharia accounting standards serve as guidelines in the process of recognizing, measuring, presenting, and disclosing financial information, thus producing higher quality, relevant, and reliable financial reports. This study aims to analyze the role of accounting standards implementation in improving the transparency of sharia institutions' financial reports. This study uses a literature study method with a qualitative descriptive approach through a review of various relevant scientific journals, regulations, and Sharia Financial Accounting Standards (SAK) applicable in Indonesia. The results of the study indicate that consistent application of sharia accounting standards can improve the quality of financial reporting, strengthen accountability, and increase stakeholder trust in sharia institutions. Transparency of financial reporting can be achieved through complete disclosure of information, compliance with sharia principles, and presentation of reports in accordance with Sharia PSAK. However, the implementation of sharia accounting standards still faces various obstacles, such as limited human resource competency, low understanding of applicable standards, and a suboptimal financial reporting system. Therefore, strengthening human resource competencies, enhancing oversight, and optimizing the implementation of Sharia Financial Accounting Standards (PSAK) are necessary to promote greater transparency and accountability in financial reporting. Research findings demonstrate that the implementation of Sharia accounting standards plays a crucial role in improving the quality of financial reporting and strengthening the sustainability and trust of Sharia institutions.
Analisis Peluang dan Tantangan Digitalisasi Akuntansi Syariah pada Lembaga Keuangan Syariah di Indonesia Edrial Tri Putra; Andi Muh. Adam; Fharel Fharel; Masyhuri Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/7cbw2c22

Abstract

The development of digital technology has driven significant transformation in the financial sector, including Islamic financial institutions in Indonesia. This transformation has also influenced the practice of Islamic accounting, which plays an important role in providing transparent, accurate, and Sharia-compliant financial information. This article aims to examine the opportunities and challenges arising from the implementation of digitalization in Islamic accounting within Islamic financial institutions in Indonesia. The study employs a qualitative approach through a literature review by analyzing various scientific publications, regulations, and related references. The findings indicate that digitalization offers several opportunities, including improved operational efficiency, faster data processing, enhanced quality of financial reporting, and greater ease in monitoring and decision-making processes.  
Analisis Kelangkaan Pupuk Pertanian Bagi Petani Terhadap Produktivitas Dan Kesejahteraan Dari Pandangan Ekonomi Syariah (Studi Kasus Desa Ajang Pulu Kecamatan Sibulue) Arbi Ansyah; Sitti Nikmah Marzuki; Masyhuri Masyhuri
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis kelangkaan pupuk pertanian serta dampaknya terhadap produktivitas dan kesejahteraan petani di Desa Ajang Pulu, Kecamatan Sibulue, Kabupaten Bone, dalam perspektif ekonomi syariah. Permasalahan utama yang diangkat adalah belum optimalnya distribusi pupuk bersubsidi yang menyebabkan kelangkaan, keterlambatan penyaluran, dan ketidaksesuaian kuota dengan kebutuhan riil petani. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan lapangan melalui wawancara mendalam, observasi, dan dokumentasi terhadap petani, pengecer pupuk, serta pihak terkait. Hasil penelitian menunjukkan bahwa distribusi pupuk di Desa Ajang Pulu masih menghadapi berbagai kendala seperti keterlambatan pengiriman, keterbatasan kuota, dan ketidaktepatan sasaran penerima. Kondisi tersebut berdampak pada menurunnya hasil panen dan kesejahteraan petani. Dalam perspektif ekonomi syariah, sistem distribusi yang belum merata ini belum sepenuhnya mencerminkan prinsip keadilan (al-‘adl), kemaslahatan (maslahah), dan amanah. Kesimpulannya, agar distribusi pupuk lebih efektif dan sesuai dengan nilai-nilai Islam, diperlukan penyederhanaan regulasi, peningkatan transparansi, serta pengawasan yang lebih ketat untuk memastikan keadilan dan kesejahteraan petani secara berkelanjutan.
ADAPTASI MAHASISWA TERHADAP PENGGUNAAN MICROSOFT EXCEL PADA PRAKTIK AKUNTANSI DI LABORATORIUM AKUNTANSI SYARIAH IAIN BONE Fahmi Andika; Masyhuri Masyhuri
Journal of Islamic Economics and Finance Vol. 2 No. 4 (2026): Mei
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v2i4.3771

Abstract

Penelitian ini bertujuan untuk mengeksplorasi adaptasi mahasiswa Akuntansi Syariah IAIN Bone terhadap penggunaan Microsoft Excel pada praktik akuntansi di Laboratorium Akuntansi Syariah, meliputi pengalaman penggunaan, kemudahan yang dirasakan, kendala yang dihadapi, strategi mengatasi kesulitan, serta persepsi mahasiswa terhadap pemanfaatan teknologi tersebut. Metode penelitian yang digunakan adalah penelitian kualitatif deskriptif dengan melibatkan tujuh mahasiswa yang dipilih secara purposive sampling. Data dikumpulkan melalui wawancara semi-terstruktur dan observasi, kemudian dianalisis menggunakan tahapan reduksi data, penyajian data, dan penarikan kesimpulan dengan triangulasi sumber serta member checking untuk menjamin keabsahan data. Hasil penelitian menunjukkan bahwa Microsoft Excel memberikan pengalaman belajar yang positif karena membantu proses pencatatan transaksi, penjurnalan, dan penyusunan laporan keuangan menjadi lebih cepat, sistematis, dan efisien dibandingkan metode manual. Mahasiswa merasakan kemudahan terutama pada proses penginputan data dan penyusunan laporan keuangan, namun masih menghadapi kendala dalam memahami rumus, menentukan daftar perkiraan, mengelompokkan akun, serta keterbatasan perangkat yang digunakan. Untuk mengatasi kendala tersebut, mahasiswa menerapkan strategi belajar mandiri melalui internet dan YouTube, berdiskusi dengan teman, serta memanfaatkan bimbingan dosen selama praktikum. Simpulan penelitian menunjukkan bahwa mahasiswa memiliki kemampuan adaptasi yang cukup baik serta persepsi positif terhadap penggunaan Microsoft Excel karena dianggap mudah digunakan, bermanfaat, dan relevan dalam mendukung pembelajaran akuntansi serta meningkatkan kesiapan menghadapi dunia kerja di era digital.  
Co-Authors A. Ariy Maulana Abd. Hafid Andi Muh. Adam Andi Muhammad Alif Musa Andi Nayla Salsabila Andi Risma Antika Gusmiranda Arbi Ansyah Ardina Rasti Dwi Aryaningsi Edrial Tri Putra Elly Yanti Fahmi Andika Febriyanti Febriyanti Fharel Fharel Fitra Naswalia Jaya Angriawan Lilisyam Mulyaningsi Nailah Cantika A.P.M Nurfadillah Asri Riska Anisa Sitti Nikmah Marzuki, Sitti Nikmah Tasya Tasya