Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal of Taxation Insights Policy Practice Islamic Journal of Teaching and Learning
Gina Puspita
Sekolah Tinggi Agama Islam Kuningan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Adaptation of Sharia Accounting in the Digital Economy: A Study of Sharia-Based Fintech Startups in Indonesia Gina Puspita
Journal of Taxation Insights Policy Practice Vol. 1 No. 2 (2025): Journal of Taxation Insights Policy Practice
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtipjournal.v1i2.13

Abstract

The digital transformation in the financial sector has spurred the emergence of Sharia fintech startups as an innovative alternative financial service that remains compliant with Sharia principles. However, the integration of digital financial systems and Sharia accounting still faces challenges, particularly in recording contract-based transactions and preparing financial reports in accordance with Sharia Financial Accounting Standards (PSAK). While previous studies have explored Sharia compliance in conventional financial institutions, research focusing on the contextual adaptation of Sharia accounting within the digital-based fintech ecosystem remains limited. This study addresses that gap by analyzing how Sharia fintech startups in Indonesia adapt Sharia accounting practices, identifying key challenges, and formulating a novel Digital Sharia Accounting Adaptation Model tailored for the digital economy. Using a qualitative case study approach involving three Sharia fintech startups, data were collected through in-depth interviews, questionnaires for certified employees, and direct observation of the financial information systems employed. Thematic analysis was conducted to identify patterns of adaptation and innovation in digital Sharia financial reporting. Findings reveal that adaptation is significantly influenced by technological readiness, understanding of Sharia accounting, and managerial support, while major obstacles include the absence of detailed regulatory guidelines and limited human resources. The proposed model integrates Sharia compliance, technology integration, and organizational readiness, providing a practical framework for developing robust, digital-based Sharia financial reporting systems in the era of financial technology.
Teachers ' Perceptions of the Integration of Maqasid Sharia in Lesson Planning and Assessment Design Riska Rahayu; Haryati Haryati; Gina puspita
Islamic Journal of Teaching and Learning Vol. 1 No. 2 (2025): Islamic Journal of Teaching and Learning
Publisher : Sekolah Tinggi Agama Islam Kuningan (STAIKuningan)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jtlm.v1i2.13

Abstract

The integration of Maqashid Sharia values into the educational process represents a strategic approach to instilling Islamic principles holistically within learning activities. However, many educators still face challenges in understanding and applying Maqashid Sharia principles in lesson planning and assessment design. This study aims to explore teachers’ perceptions of integrating Maqashid Sharia into lesson plans (Rencana Pelaksanaan Pembelajaran or RPP) and student assessment, while also identifying the supporting and inhibiting factors in its implementation. A qualitative case study design was employed, involving Islamic Religious Education (IRE) teachers at selected high schools through purposive sampling. Data were collected via in-depth interviews, RPP and assessment instrument analysis, as well as focused group discussions. Thematic analysis was conducted through coding, categorization, and narrative interpretation. Findings indicate that while most teachers possess a sound conceptual understanding of Maqashid Sharia objectives, they often struggle to operationalize these values systematically within instructional and assessment practices. Supporting factors include value-based training and curriculum integration, whereas inhibiting factors comprise limited pedagogical resources, lack of professional mentoring, and the absence of Maqashid Sharia-aligned indicators in the national assessment system. This study highlights the urgent need to enhance teacher capacity through structured training and the incorporation of contextualized Islamic values into educational policy and practice.
Co-Authors Haryati Haryati Riska Rahayu