Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen Kesatuan JURNAL ECONOMINA Al-Muzdahir: Jurnal Ekonomi Syariah IIJSE
Masiyah Kholmi
Universitas Muhammadiyah Malang, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Building Sustainable Pesantren Financial Accountability: Family Culture Transformation in Governance System Ammar Tsaqif; Masiyah Kholmi; Driana Leniwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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

Abstract

Good Corporate Governance (GCG) is an essential principle in ensuring accountability in Islamic educational institutions, including pesantren. This study investigates the role of family culture in enhancing financial accountability within pesantren's governance systems. The research problem arises from the lack of formal financial management systems in many pesantren, leading to reduced public trust and sustainability. The research aims to explore how family-based leadership can support the development of transparent and accountable financial management practices in pesantren. A qualitative case study approach was employed at Pondok Pesantren Nurul Ulum in Malang, East Java, involving interviews with key management members. Findings indicate that while the pesantren lacks formal regulations regarding public funding sources and sanctions, its family-based leadership fosters accountability through strong internal control and moral responsibility. The study concludes that incorporating family values into financial governance can enhance transparency and sustainability in pesantren management.
A Multidimensional Construction of the Meaning of Income from an Auditor’s Perspective Harti Novika Wiradhika; Masiyah Kholmi; Eko Handayanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5076

Abstract

Auditors play a critical role in maintaining the credibility of financial reports and public trust. This study aims to clarify the meaning of income from the perspectives of junior and senior auditors. The research method used is a qualitative descriptive case study approach, through data collection in the form of in-depth interviews, observations, and documentation of auditors working at the public accounting firm. The data was analyzed using NVivo14 software to identify themes in the interview results. The results showed that auditors interpreted their income in four main dimensions, namely the material dimension (fulfillment of needs and future savings), non-material dimension (professional recognition and appreciation for performance), fairness dimension (reflection of equality between workload and compensation and system transparency), and spiritual dimension (income as sustenance predetermined by God, halal, and a blessing). This study contributes by providing a multidimensional understanding of auditors’ income encompassing material, non-material, fairness, and spiritual aspects while offering practical insights for designing more holistic and value-driven compensation systems.
Preferensi Pelaku Usaha Mikro Kecil Menengah terhadap Alternatif Pembiayaan Syariah di Perbankan Syariah Siti Mayyas Sharoh; Aprilia Faizah Nur Aini; Masiyah Kholmi
Al-Muzdahir : Jurnal Ekonomi Syariah Vol. 7 No. 2 (2025): Juli: Al-Muzdahir : Jurnal Ekonomi Syariah
Publisher : Universitas Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/ekis.v7i2.2041

Abstract

This research examines the preferences of Micro, Small and Medium Enterprises (MSMEs) actors towards Sharia financing schemes offered by Islamic banking. The research uses a qualitative approach with a descriptive-analytical method based on a literature study of various relevant scientific literature, articles, books, and reports. The focus of the research is to understand the factors that influence the tendency of MSMEs to choose certain schemes, as well as their relationship with the understanding of Islamic economic principles, especially usury. Usury, which is expressly forbidden in Islam, involves unfair profits from loans that cause significant financial burdens, especially for small businesses. The high interest rates imposed by conventional financial institutions often result in increased debt, decreased productivity and even bankruptcy for MSMEs. The research findings show that MSMEs' preference for Islamic financing is influenced by the level of understanding, trust in sharia principles, ease of procedures, and risk perception. The Islamic financial system offers an alternative that complies with sharia principles and provides a more equitable and mutually beneficial financing solution.  
The Role Of Accounting Information Systems On The Effectiveness Of Independent Participant Contribution Receivables Collection Management At Bpjs Kesehatan Balikpapan Branch Wiendi Ratnasari; Masiyah Kholmi
JURNAL ECONOMINA Vol. 5 No. 10 (2026): JURNAL ECONOMINA, Oktober 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i10.4559

Abstract

This study aims to analyze the application of the Accounting Information System (SIA), the role of SIA in the effectiveness of the management of independent participant contribution receivables collection, and the obstacles faced at BPJS Kesehatan Balikpapan Branch. The research uses a qualitative approach with a case study type. Data were collected through interviews, observations, and documentation, then analyzed using the interactive model Miles, Huberman, and Saldaña (2014) which included data reduction, data presentation, and conclusion drawing and verification. The results of the study show that the SIA implemented functions as a data source to support tele-collecting activities and sending billing messages, with the workflow of input of arrears data, tele-collecting and synchronization processes, to the output of billing reports. SIA's role in the effectiveness of receivables collection has not been optimal due to limitations in terms of timeliness and data reliability, so staff have to carry out manual verification through Excel mapping and cross-check. Other obstacles found include the validity of participants' phone number data, limitations on tele-collecting human resources, and technical restrictions from third-party messaging service providers. BPJS Kesehatan Balikpapan Branch implements a multi-channel strategy in the form of WhatsApp blasts, field cadre coordination, reward schemes, and periodic data update procedures to overcome these obstacles. This study recommends increasing the frequency of data synchronization and strengthening the capacity of human resources to increase the effectiveness of receivables collection in the future Accounting information system, accounts receivable management, billing effectiveness, independent participants, BPJS Kesehatan
Co-Authors Ammar Tsaqif Aprilia Faizah Nur Aini Driana Leniwati Eko Handayanto Harti Novika Wiradhika Siti Mayyas Sharoh Wiendi Ratnasari