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All Journal Jurnal Akuntansi Indonesia eCo-Buss INTEGRITAS : Jurnal Pengabdian Sharia Economic and Management Business Journal (SEMBJ) Cermat : Jurnal Cendekiawan dan Riset Multidisiplin Akademik Terintegrasi Islamic Economics Journal
Khansa Shabihah
Universitas Islam Sultan Agung
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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The Role of Financial Literacy in Moderating the Influence of Fintech and Financial Inclusion on Financial Performance Khansa Shabihah; Mutamimmah Mutamimmah; Rita Rosalina; Dedi Rusdi; Ahmad Salim
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2555

Abstract

Micro, small, and medium-sized businesses (MSMBs) are crucial for boosting community economic empowerment and job creation.  Unfortunately, many players in the MSME sector struggle with good financial management due to even a simple lack of knowledge about financial reporting.  In this study, we aim to analyze how fintech and financial inclusion affect the financial performance of micro, small, and medium-sized enterprises (MSMEs), controlling for financial literacy as a moderating variable.  A quantitative explanatory research approach is utilized in this work.  Using a purposive sample technique, one hundred MSME players in the culinary sector of Semarang City were chosen.  The data was collected via secondary sources, surveys, and interviews conducted by the Central Java Provincial Cooperatives and MSMEs Office.  Moderated Regression Analysis (MRA) and multiple linear regression were employed for the data analysis.  The findings were reliable according to the traditional premise.  Financial inclusion (β = 0.171; p < 0.05) and financial performance (B = 0.289; p < 0.05) were both markedly enhanced by fintech, according to the study's findings.  The effect of financial literacy on financial success was stronger than that of fintech (B = 0.017; p < 0.05) and financial inclusion (B = 0.022; p < 0.05).  This research highlights the critical importance of financial literacy for MSMEs to maximize digital financial services.
Digital Zakat Literacy: Synergy of Religious Values and Technology from the Utaut Perspective Khansa Shabihah; Dedi Rusdi; Amnisuhailah Abarahan; Tazkiya Nafsa Ramadhani
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 2 (2026): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i2.2117

Abstract

Background: As digital technology becomes increasingly embedded in daily life, its influence extends into faith-based and philanthropic activities among Muslim communities, particularly through the development of digital zakat services. This study investigates whether technology-related factors (performance expectancy, effort expectancy, social influence, facilitating conditions) and institutional as well as personal factors (transparency, accountability, religiosity) affect the intention to participate in digital zakat systems. Method: The findings show that transparency (B = 0.156; p = 0.007) and accountability (B = 0.416; p < 0.001) have a positive and significant effect on the intention to use digital zakat services. Meanwhile, religiosity (B = -0.001; p = 0.977) does not have a significant effect. Conclusion: Institutional trust, reflected through transparency and accountability, plays a more important role in encouraging the use of digital zakat platforms than individual religiosity. Therefore, zakat management institutions should focus on improving transparency, accountability, and system reliability to increase public participation.
Enhancing Zakat Payer Satisfaction through Zakat Literacy and Digital Literacy with QRIS as a Payment Enabler Muhammad Iqbal Ramdhani; Ari Pranaditya; Ahmad Hijri Alfian; Khansa Shabihah
Islamic Economics Journal Vol. 12 No. 01 (2026): Islamic Economics Journal
Publisher : Faculty of Economics and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v12i01.56

Abstract

Zakat is one of the five pillars of Islamic social finance and is a form of maliyah ijtima'iyah worship (worship related to property and social), which must be performed by Muslims if they meet certain conditions (property reaches the nisab and haul, among others). The level of zakat literacy among Muslims also remains varied. Many individuals still have a limited understanding of zakat obligations, calculation methods, distribution mechanisms, and the role of digital technology in facilitating zakat payments. This condition may affect zakat payers' satisfaction with digital payment platforms provided by zakat institutions. Consumer satisfaction in QRIS-based zakat payments is an important academic and practical issue because it determines the effectiveness, acceptance, and sustainability of digital zakat services, while also enriching the limited literature on the role of zakat literacy, digital literacy, and digital payment systems in Islamic social finance. This study aims to examine the effects of zakat literacy, digital literacy, perceived usefulness, and perceived ease of use on customer satisfaction toward QRIS-based zakat payments using an extended Technology Acceptance Model. This research was conducted with 190 zakat payers at LAZIS in Semarang City who have used QRIS for payment. The data analysis in this study was conducted using Structural Equation Modeling (SEM) with AMOS software. The findings reveal that zakat literacy, digital literacy, perceived usefulness, and perceived ease of use positively affect customer satisfaction with QRIS-based zakat payments, indicating that higher levels of literacy and positive perceptions of technology enhance users’ satisfaction with digital zakat payment services.
Optimizing Business Success: The Role of Accounting Information, Business Capital Management, and Response To Environmental Uncertainty Rita Rosalina; Muhammad Ja’far Shodiq; Khansa Shabihah
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.10-26

Abstract

ABSTRACT This study tests and analyzes the effect of accounting information, working capital management, and environmental uncertainty on business success. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study consisted of owners or managers of micro, small, and medium enterprises (MSMEs) in Central Java, with a sample size of 405 respondents. The sampling technique used was non-random sampling with a purposive sampling method. Data analysis in this study used multiple linear regression. The results of this study indicate that the use of accounting information, working capital management, and environmental uncertainty have a positive and significant effect on business success. This study contributes theoretically by enriching the literature on business success factors and becoming a reference for further research. These findings help MSMEs manage their businesses and encourage government and financial institution support to increase business competitiveness.Keywords: The Use of Accounting Information, Business Capital Management, Environmental Uncertainty ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh penggunaan informasi akuntansi, manajeman modal usaha, dan ketidakpastian lingkungan terhadap keberhasilan usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Populasi dalam penelitian ini adalah pemilik atau pengelola usaha mikro, kecil, dan menengah (UMKM) di Jawa Tengah dengan jumlah sampel sebanyak 405 responden. Teknik pengambilan sampel yang digunakan adalah non random sampling dengan metode purposive sampling. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa penggunaan informasi akuntansi, manajeman modal kerja, dan ketidakpastian lingkungan berpengaruh positif dan signifikan terhadap keberhasilan usaha. Penelitian ini berkontribusi secara teoritis dengan memperkaya literatur terkait faktor keberhasilan usaha dan menjadi referensi penelitian lanjutan. Praktisnya, temuan ini membantu UMKM dalam mengelola bisnis serta mendorong dukungan pemerintah dan lembaga keuangan untuk meningkatkan daya saing usaha. Kata Kunci: Penggunaan Informasi Akuntansi, Pengelolaan Modal Usaha, Ketidakpastian Lingkungan
Strategi Pengembangan UMKM Berbasis Syariah Demi Terwujudnya Kesejahteraan Ummat Revy Amyneva Gulnoria; Rozihan Rozihan; Khansa Shabihah
INTEGRITAS : Jurnal Pengabdian Vol 10 No 1 (2026): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v10i1.7765

Abstract

Kemajuan teknologi dan tantangan era digitalisasi merupakan dorongan dalam pentingnya penerapan nilai syariah pada pengelolaan UMKM. Dalam kajian ini bertujuan untuk mengidentifikasi efektivitas dengan melalui pendekatan edukatif-partisipatif dalam meningkatkan literasi ekonomi syariah bagi pelaku UMKM di Desa Ndudak Sidodadi. Proses pelaksanaan mencakup tahap observasi, sosialisasi, dan evaluasi yang berbasiskan pada pre-test serta diskusi interaktif. Hasil penelitian ini menunjukkan bahwa terdapat peningkatan dalam pemahaman pelaku UMKM terhadap konsep ekonomi syariah serta semangat dalam mengimplementasikan pada kegiatan bisnis nya. Kegiatan ini tidaklah hanya memperkuat pengetahuan peserta, akan tetapi juga membentuk kesadaran kolektif akan pentingnya keadilan dan keberkahan dalam pengelolaan usaha. Penerapan prinsip syariah merupakan salah satu bukti yang dapat menjadikan strategi secara efektif dalam membangun UMKM yang berdaya saing, beretika, dan berkelanjutan.
PENERAPAN PENCATATAN AKUNTANSI DALAM MENDUKUNG AKUNTABILITAS KEUANGAN PADA UMKM ANNISA 36, SEMARANG Revy Amyneva Gulnoria; Khansa Shabihah; Rozihan Rozihan
Cermat : Jurnal Cendekiawan dan Riset Multidisiplin Akademik Terintegrasi Vol. 2 No. 2 (2026): Mei-Agustus
Publisher : SMA Negeri 1 Bangkinang Kota

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cermat.v2i2.263

Abstract

This community service programme aimed to strengthen MSME financial accountability through simple accounting record-keeping assistance at Annisa 36 MSME in Semarang. The programme followed previous training on Electronic Data Capture (EDC), which had focused on non-cash transaction literacy. The assistance covered the separation of personal and business cash, the use of a cash book, routine transaction recording, and the documentation of digital transactions. The programme comprised an assessment of existing recording practices, material delivery, guided practice, and monitoring conducted one to two weeks after the activity. Data were analysed descriptively using four implementation indicators involving 36 participants. The monitoring results showed that all participants had separated personal and business cash. Twenty-eight participants (77.8%) used a cash book, while 26 participants (72.2%) routinely recorded transactions and documented digital transactions. These findings indicate that basic accounting practices had begun to be implemented, although recording consistency still required reinforcement. Follow-up assistance should focus on preparing simple income statements and periodically evaluating record-keeping practices.
Co-Authors Ahmad Hijri Alfian Ahmad Salim Amnisuhailah Abarahan Ari Pranaditya Dedi Rusdi Dedi Rusdi, SE,MSi,Akt Muhammad Iqbal Ramdhani Muhammad Ja’far Shodiq Mutamimmah Mutamimmah Revy Amyneva Gulnoria Rita Rosalina Rita Rosalina Rozihan Rozihan Tazkiya Nafsa Ramadhani