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All Journal Jurnal Inovasi Ekonomi Syariah dan Akuntansi Mumtaza: Journal of Community Engagement
Ika Nurfitriani
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education

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Peningkatan Potensi Petani Nanas melalui Program Pendampingan Pembuatan dan Pemasaran Sambal Nanas Ika Nurfitriani; Khairan
Transformative Service Journal Vol 2 No 1 (2026)
Publisher : Yayasan Literasi Altruis Khatulistiwa

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Abstract

Manggis Village, Ngancar District, Kediri Regency is one of the largest pineapple producers in East Java, but the abundance of pineapples in the village has not been optimized by the community due to a lack of innovation in how to process pineapples into products with high selling value. Furthermore, the community lacks understanding of how to market processed pineapple products. They prefer to sell the pineapples harvested from their plantations directly at low prices without processing them to increase their selling price and community income. Therefore, innovation is needed to process pineapples into products with high selling value. Using the PAR approach, the goal of this program is for the community to be able to optimize their harvest into products with higher selling prices and to better understand how to market these products. The implementation of activities includes: (1) socialization of increasing pineapple processing yields (2) training in making pineapple sambal (3) formation of SME groups (4) ongoing assistance and marketing training. The result of this program is the creation of a pineapple sambal product named “Sambal Nanas Khas Ngancar” with very attractive packaging and labeling.  The final outcome of this program can contribute to enhancing the capacity of MSME human resources, expanding market access, and increasing farmers’ income potential through the diversification of pineapple-based processed products rooted in local potential.
Dekonstruksi Tren Halal Gen-Z : Praktik Kepatuhan Semu dan Peran Auditor Syariah Moch. Imam Maulana; Ghiska Meylanie; Lailatul Lutfi; Ferdian Azka; Ika Nurfitriani
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i4.2408

Abstract

The halal trend among Generation Z reflects not only increasing religious awareness but also the transformation of halal into a social identity, lifestyle, and digital consumption strategy. This shift creates major opportunities for the halal industry, yet it also raises the risk of pseudo-compliance through the use of religious symbols, halal claims, influencer promotion, and sharia labels without substantive business practices. This article aims to examine pseudo-compliance in the phenomena of halal washing, influencer-based halal cosmetics, and sharia paylater services, as well as to explain the role of sharia auditors in assessing the alignment between halal claims and operational practices. This study uses a qualitative method with a library research approach by reviewing national and international open-access articles published from 2020 to 2026. The findings show that sharia compliance cannot be assessed only through certificates, labels, or contract terminology, but must be examined through supply chains, ingredients, production processes, marketing ethics, funding sources, contract structures, fees, penalties, and consumer protection. Sharia auditors need to expand their work from administrative inspection to evidence-based substantive auditing. Thus, sharia auditing can serve as an important instrument for maintaining the integrity of the halal industry and preventing the exploitation of religion as a marketing strategy.
Peran Audit Internal dalam Meningkatkan Kinerja Bank Syariah Aisyah Naila Ashfa; Zahra Maylani; Alfi Nurmalinda; Zahrotus Saniyah; Ika Nurfitriani
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i4.2415

Abstract

This study aims to evaluate the strategic function of internal audit in improving operational efficiency and achieving targets in Islamic banking institutions. Utilizing qualitative methods and a literature review approach, this study analyzed secondary data from books, scholarly articles, and governance reports of Islamic banks with significant assets in Indonesia. The research findings indicate that internal audit in Islamic banks has a dual role, serving as a provider of assurance and consulting services to mitigate operational and financing risks, while also serving as a supervisor of Sharia compliance. Document analysis revealed that Bank Syariah Mandiri and Bank Muamalat Indonesia have formalized this function as a value-added component of the organization, while Bank BNI Syariah and Bank BRI Syariah have not explicitly stated it in their governance reports during the period analyzed. From this, it can be concluded that independent and competent internal audit, with full support from top management, contributes significantly to improving the financial and non-financial performance of Islamic banks.
Co-Authors Aisyah Naila Ashfa Alfi Nurmalinda Ferdian Azka Frestina Maya Safitri Ghiska Meylanie Khairan Lailatul Lutfi Moch. Imam Maulana Rifda Izzatun Nada Zahra Maylani Zahrotus Saniyah