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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Munazzama Journal of Islamic Management and Pilgrimage
Rifanda Putri, Nia
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Religion Economics, Econometrics & Finance Social Sciences Other

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Analisis Pengaruh Financial Forecasting Terhadap Efisiensi Pengelolaan Keuangan Bagi UMKM. Cahyono, Ari Nugroho; Rifanda Putri, Nia
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 1 (2024): Januari (2024) - Juni (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i1.1525

Abstract

This study aims to analyze the role of financial forecasting as a basis for financial planning, control, and decision-making, as well as its influence on the efficiency of financial management in MSMEs. This research employs a qualitative research design with a case study approach. Data were collected through in-depth interviews and focus group discussions (FGDs) involving key informants directly engaged in financial and operational management. Data analysis was conducted using the interactive model of Miles and Huberman, encompassing data reduction, data display, and conclusion drawing, with data validity ensured through source and method triangulation. The findings indicate that MSME financial management is still predominantly based on experience and manual record-keeping, resulting in the absence of systematic financial forecasting practices. However, financial forecasting is perceived to enhance the accuracy of financial information, improve operational efficiency, and support higher-quality financial decision-making when supported by adequate financial records. This study concludes that financial forecasting represents a strategic managerial accounting instrument for improving the efficiency of MSME financial management, with its effectiveness largely dependent on the quality of financial records and the accounting competence of business actors. Keywords: financial, forecasting, financial management efficiency, MSMEs.
Persuasive Da'wah Approach from the Perspective of the Qur'an Nurbini; Rifanda Putri, Nia
Munazzama: Journal of Islamic Management and Pilgrimage Vol. 5 No. 2 (2025): December
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/mz.v5i2.29171

Abstract

Persuasive da’wah is an approach that emphasizes gentleness, wisdom, and exemplary conduct in conveying Islamic teachings. This paper aims to explore the concept, foundation, and implementation of persuasive da’wah from the perspective of the Qur’an. This study employs a library research method with a qualitative-descriptive approach, which involves tracing, collecting, and analyzing primary sources in the form of verses from the Al-Qur’an and scholarly interpretations (tafsir), as well as secondary sources in the form of literature on the science of da'wah and Islamic communication. This paper examines Qur’anic verses that serve as the basis for persuasive da’wah, including Surah An-Nahl (16:125), Ali Imran (3:159), and Thaha (20:43–44). The findings reveal that the Qur’an emphasizes that da’wah should be carried out with hikmah (wisdom), mau‘izhah hasanah (good advice), and mujādalah billatī hiya ahsan (dialogue in the best manner). These principles affirm that da’wah is not merely the transmission of religious messages but a process of touching hearts and fostering spiritual awareness without coercion. In the context of modern society, persuasive da’wah is increasingly relevant as it promotes humanistic, dialogical, and contextual communication. Through this approach, da’wah serves not only as a means of spreading Islamic teachings but also as a medium for nurturing moral, social, and humanitarian values in accordance with the spirit of Islam as rahmatan lil ‘alamin (a mercy to all creation).
Co-Authors Cahyono, Ari Nugroho Nurbini