Lara Aziza Putri
Universitas Islam Negeri Mahmud Yunus Batusangkar

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Tinjauan Fikih Ekonomi terhadap Pertanggungjawaban atas Harta dalam Bisnis Kontemporer Lara Aziza Putri; Zainuddin; Abdul Kahfi; Erliati Siregar; Anggi Kartika N
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol9.i2/19200

Abstract

The development of contemporary business presents new challenges in managing and accounting for wealth, particularly within the context of Islamic economics. This study aims to explore the concept of wealth accountability in Islamic economic jurisprudence (fiqh) and its relevance to modern business practices. Using a descriptive qualitative approach and literature review method, the research analyzes both classical and contemporary sources in Islamic law and economics. The findings show that key Sharia principles such as trust, transparency, justice, and contractual clarity remain highly relevant in digital business, fintech services, and collective investments. With its normative flexibility, Islamic economic fiqh proves capable of adapting to today’s economic dynamics while upholding core Sharia values. The study underscores the need to revitalize fiqh principles in addressing digital economic growth and globalization. Thus, Islamic economic jurisprudence has strong potential to serve as both an ethical and practical foundation for fair, transparent, and sustainable business practices.
PENGARUH ANGKA MELEK HURUF DAN PENGANGGURAN TERHADAP KEMISKINAN DI PROVINSI SUMATERA BARAT Lara Aziza Putri
AL-ITTIFAQ Jurnal Ekonomi Syariah Vol. 5 No. 1 (2025): Al-Ittifaq : Jurnal Ekonomi Syariah
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/al-ittifaq.v5i1.14728

Abstract

This study aims to examine the partial and simultaneous effects of literacy rates and unemployment levels on poverty across districts in West Sumatra Province during the period 2018ÔÇô2022. Using a panel data regression approach, this research employs secondary data obtained from official statistical sources. The dependent variable is the poverty rate, while the independent variables consist of literacy rate and unemployment rate. The analysis reveals that the literacy rate has a negative and statistically significant influence on poverty, indicating that higher literacy levels contribute to reducing poverty in the region. Conversely, the unemployment rate exerts a positive and significant effect on poverty, suggesting that increased unemployment exacerbates the incidence of poverty. The F-test results further confirm that, collectively, literacy and unemployment significantly affect poverty levels. These findings underscore the importance of integrated policy measures aimed at improving educational outcomes while simultaneously addressing labor market inefficiencies to alleviate poverty. The study provides empirical support for regional development strategies that prioritize human capital investment and employment generation as key instruments in poverty reduction efforts. Furthermore, the research contributes to the literature on socioeconomic determinants of poverty by offering district-level insights within a specific provincial context in Indonesia.
Analisis Manfaat Ekonomis Surau Dagang Bagi Saudagar Tradisional Minangkabau Dalam Perspektif Ekonomi Lara Aziza Putri; Rizal Fahlefi; Reza Akmal; Miftahul Zikri
Imara: Jurnal Riset Ekonomi Islam Vol. 9 No. 1 (2025): IMARA:JURNAL RISET EKONOMI ISLAM
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v9i1.14753

Abstract

Background. Surau dagang memiliki peran strategis dalam mendukung aktivitas ekonomi saudagar tradisional Minangkabau. Selain berfungsi sebagai tempat persinggahan, surau dagang juga menjadi pusat pertukaran informasi, mediasi hubungan bisnis antar saudagar, serta wahana edukasi informal tentang strategi perdagangan. Peran multifungsi ini menjadikan surau dagang sebagai institusi sosial-budaya yang tidak hanya memperkuat kehidupan religius, tetapi juga berkontribusi nyata terhadap penguatan ekonomi lokal.Method. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus. Lokasi penelitian dipilih secara purposif di Surau Dagang Sungai Pua, Kabupaten Tanah Datar, Sumatera Barat. Informan penelitian terdiri dari pengelola surau dan tokoh adat setempat. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi lapangan, dan dokumentasi. Analisis data menggunakan pendekatan analisis tematik, yang meliputi proses reduksi data, kategorisasi, dan penarikan kesimpulan secara induktif.Results. Penelitian ini menemukan bahwa surau dagang masih aktif berfungsi sebagai tempat singgah, terutama bagi saudagar yang berdagang ke Pasar Batusangkar dan wilayah sekitarnya. Surau ini tidak hanya menyediakan fasilitas tempat tinggal sementara, tetapi juga menjadi ruang strategis untuk membangun jejaring dagang, berbagi informasi harga pasar, hingga membicarakan strategi distribusi barang antar daerah. Para saudagar menyebut keberadaan surau ini sebagai bagian penting dari "ekonomi silaturahmi" yang memperkuat kepercayaan dan loyalitas dalam jaringan perdagangan Minang.Conclusion. Temuan ini menunjukkan bahwa surau dagang berperan sebagai simpul terhadap teori ekonomi komunitas yang berbasis nilai-nilai budaya dan religius. Implikasi dari penelitian ini membuka peluang untuk mengembangkan kembali fungsi surau dagang sebagai model kelembagaan sosial dalam pengembangan ekonomi berbasis kearifan lokal. Penelitian lanjutan disarankan untuk menggali potensi replikasi model ini dalam konteks komunitas tradisional lain guna menciptakan ekosistem bisnis yang inklusif, efisien, dan berkelanjutan.
Transformasi Digital dalam Akuntansi Keuangan: Systematic Literature Review Menggunakan Pendekatan PRISMA Sofyan Abas; Lara Aziza Putri; Nurchayati Nurchayati
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.207

Abstract

Aim: This study aims to analyze the development of digital transformation in financial accounting, identify dominant technologies and research themes, and explore research gaps in the field of digital transformation in financial accounting. Method: This study employs a Systematic Literature Review (SLR) approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 framework. The data consist of scientific articles obtained from Scopus, ScienceDirect, SpringerLink, Emerald Insight, Google Scholar, and other scholarly sources. A total of 18 articles published between 2017 and 2026 met the inclusion criteria and were analyzed using content analysis with a thematic analysis approach. Results: The findings indicate that blockchain is the most dominant technology in the transformation of financial accounting due to its contribution to transparency, accountability, financial reporting quality, and fraud mitigation. Artificial Intelligence (AI) and automation also play important roles in improving the efficiency of accounting and auditing processes and supporting data-driven decision-making. However, existing research remains largely dominated by conceptual and literature-based studies, while empirical research examining the implementation of digital technologies in accounting practices remains relatively limited. Conclusion/Novelty/Implications: The novelty of this study lies in systematically mapping dominant technologies and research themes while identifying empirical research gaps. The findings imply that future research should integrate technology, governance, regulation, cybersecurity, and human resource competencies to support effective and sustainable digital transformation in financial accounting.
Tren dan Arah Penelitian Kewirausahaan Halal di Masa Depan: Systematic Literature Review dengan Pendekatan PRISMA Norvadewi Norvadewi; Iti Septi; Lara Aziza Putri
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.208

Abstract

Aims: This study aims to analyze the development and trends of research on halal entrepreneurship, identify the dominant themes and research approaches, and explore research gaps that can provide a foundation for future studies. Method: This research employs a Systematic Literature Review (SLR) method following the PRISMA 2020 guidelines. Relevant literature was identified and selected based on predetermined inclusion and exclusion criteria, followed by descriptive and thematic analysis to map the development, themes, and research directions of halal entrepreneurship. Results: The findings indicate that research on halal entrepreneurship predominantly focuses on halalpreneurship, entrepreneurial intention, halal awareness, Islamic values, halal certification, entrepreneurial characteristics, and the development of micro, small, and medium enterprises (MSMEs). The Theory of Planned Behavior (TPB) is frequently applied to explain factors influencing halal entrepreneurial intention. Furthermore, digitalization and sustainability are emerging themes that increasingly shape the development of halal entrepreneurship research. However, the existing literature remains more focused on entrepreneurial intention than on actual entrepreneurial behavior, long-term business performance, and the broader socio-economic impacts of halal entrepreneurship. Conclusion/Novelty/Implications: The novelty of this study lies in providing an integrated mapping of the development, dominant themes, research approaches, and gaps in halal entrepreneurship literature through a systematic review based on PRISMA 2020. The findings imply the need to broaden the research perspective from entrepreneurial intention toward actual business practices, long-term sustainability, and socio-economic contributions. Future research should further investigate digital-based halal entrepreneurship, sustainable halal businesses, non-food halal sectors, and cross-country studies to strengthen the theoretical and empirical development of the field.
Optimalisasi Investasi Wakaf Uang melalui Diversifikasi Aset dan Peningkatan Kapasitas Nazhir: Studi Kasus Badan Wakaf Uang Muhammadiyah Sumatera Barat Abdussalam Abdussalam; Sofyan Abas; Rina Anggraini; Lara Aziza Putri
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.209

Abstract

Aims: This study aims to analyze the optimization of waqf investment at Badan Wakaf Uang Muhammadiyah (BWUM) West Sumatra by focusing on waqf asset diversification, investment management, risk control, and the utilization of investment returns for community welfare. Method: This research employs a qualitative approach using an ex-post facto method. Data were collected through interviews and documentation related to waqf investment management at BWUM West Sumatra. The data were analyzed descriptively to examine the practices of investment development, supervision, reporting, risk management, and distribution of waqf benefits. Results: The findings indicate that BWUM West Sumatra has developed waqf funds through Islamic financial institutions and productive business activities, including UD Berkah. However, several investments have been discontinued due to considerations of efficiency and sustainability. Waqf investment management is supported by supervision, financial reporting, reserve fund establishment, and the distribution of investment benefits to social, educational, and healthcare sectors. These findings demonstrate that waqf investment optimization requires a balance between asset development, risk control, professional nazhir management, transparency, and the orientation toward public welfare. Conclusion/Novelty/Implications: The novelty of this study lies in its integrated analysis of waqf investment optimization by linking asset diversification, investment management, risk control, and the utilization of investment returns within the context of BWUM West Sumatra. The findings imply that strengthening nazhir professionalism, investment governance, transparency, and risk management is essential to ensure the sustainability and productivity of waqf assets. Future efforts should emphasize broader asset diversification, more strategic investment planning, and the development of productive waqf models that generate sustainable socio-economic benefits for the community.
Analisis Faktor-Faktor yang Memengaruhi Sertifikasi Halal pada UMKM di Indonesia: Systematic Literature Review dengan Pendekatan PRISMA Akhmad Nur Zaroni; Irma Yuliani; Norvadewi Norvadewi; Yuni Mayanti; Lara Aziza Putri
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.212

Abstract

Aims: This study aims to systematically analyze the factors influencing halal certification among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and to map the supporting factors and barriers affecting MSMEs’ readiness to obtain halal certification. Method: This study employs a Systematic Literature Review (SLR) using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach. The literature was collected from Google Scholar, Garuda, Scopus, ScienceDirect, DOAJ, and Dimensions using keywords related to halal certification, MSMEs, certification factors, and barriers to halal certification in Indonesia. Following the identification, screening, and eligibility assessment stages, 14 articles met the inclusion criteria and were analyzed using thematic and narrative synthesis. Results: The literature synthesis indicates that halal certification is influenced by the interaction of internal and external factors. Internal factors include halal knowledge and literacy, awareness, compliance, human resource readiness, and business preparedness. External factors comprise certification costs, procedural complexity, government support, assistance, access to information, consumer pressure, and digitalization. The main barriers identified are limited literacy, financial constraints, administrative complexity, resource limitations, and inadequate assistance. Novelty/Implications: The novelty of this study lies in integrating internal and external factors to explain the determinants of halal certification among MSMEs. The findings imply the need for a collaborative certification ecosystem through strengthening halal literacy, simplifying procedures, providing continuous assistance, enhancing institutional support, and accelerating digitalization.
Pemetaan Tren dan Perkembangan Riset Manajemen Sumber Daya Manusia Periode 2018-2024: Analisis Bibliometrik Menggunakan VOSviewer Yumhi Yumhi; Andri Susilo; Maesaroh Maesaroh; Maiza Fikri; Lara Aziza Putri
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.213

Abstract

Aims: This study aims to map the development and trends of Human Resource Management (HRM) research during the 2018–2024 period, identify countries, institutions, and journals that have made significant contributions and influence, and explore collaboration patterns and the direction of global HRM literature. Method: This study employs bibliometric analysis using VOSviewer software to visualize networks and relationship patterns within HRM literature. The research data were obtained from, Dimensions, and databases, covering publications from 2018 to 2024. The analysis was conducted using bibliographic coupling and collaboration network mapping based on countries, institutions, and journals to identify key contributors and the structure of HRM research development. Results: The findings indicate that HRM research during the 2018–2024 period has developed dynamically, characterized by increasingly interconnected scientific collaboration networks across countries and institutions. China, the United States, Pakistan, and Australia emerged as countries with substantial contributions and strong connectivity within the HRM research network. Higher education institutions from Europe and Asia also demonstrated significant roles in strengthening academic collaboration. In terms of publication sources, The International Journal of Human Resource Management and Human Resource Management Review emerged as dominant and influential journals in the development of HRM literature. Novelty: The novelty of this study lies in its integrated mapping of the structure and dynamics of HRM literature through bibliometric analysis of countries, institutions, journals, and scientific collaboration patterns. The findings provide an overview of key actors and major centers of HRM knowledge development globally and may serve as a basis for researchers in establishing future research directions and academic collaborations. Future studies should expand their focus on emerging HRM themes, strengthen cross-country and cross-institutional collaboration, and identify emerging research topics relevant to changes in the workplace and organizational transformation.
Islamic Financial Technology (Fintech): Menjembatani Kesenjangan Literasi dan Inklusi Keuangan Syariah di Indonesia Yuni Mayanti; Sofyan Abas; Anne Haerany; Abdul Rosid; Lara Aziza Putri
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.233

Abstract

Aims: This study aims to identify the need for Islamic financial technology (Islamic fintech) as an alternative to support Islamic financial literacy and inclusion in Indonesia. It also describes the factors that hinder the conversion of Islamic financial knowledge into the actual use of formal financial services and summarizes governance pillars, drawn from the literature and oriented toward Maqashid al-Shariah, to promote equitable and sustainable financial inclusion. Method: This study employs a library research method with a qualitative-descriptive approach. Data were collected through a review of scientific literature, regulations, and official reports relevant to Islamic financial literacy, financial inclusion, and the development of Islamic fintech in Indonesia. The literature was identified, selected, classified into five dimensions (Table 1), and synthesized descriptively to describe the literacy-inclusion gap, its contributing factors, and the opportunities and challenges of Islamic financial digitalization. The study does not apply thematic coding, empirical testing, or the development of a formal framework. Results: The findings reveal a substantial gap between Islamic financial literacy and Islamic financial inclusion in Indonesia, as reported in national survey data. This gap indicates that public knowledge has not been fully translated into the utilization of Islamic financial services. This phenomenon is explained through the concept of symbolic literacy, which refers to a condition in which people recognize Islamic financial terminology but lack a substantive understanding of contractual structures (akad), risks, operational mechanisms, and the benefits of Islamic financial products. Other barriers include low institutional transparency, pseudo-inclusion practices that may undermine public trust, limited digital infrastructure, and misalignment between technological innovation and regulatory readiness. Islamic fintech services, including peer-to-peer lending, crowdfunding, and electronic waqf (e-waqf), have the potential to expand financial access. However, the literature synthesis suggests that optimizing their role requires four governance pillars: regulation, technology, social engagement, and spirituality (Table 2). These pillars are supported by contract-based financial education, algorithmic ethics audits, consumer protection, and community collaboration. Novelty: The novelty of this study lies in the use of symbolic literacy and pseudo-inclusion as analytical concepts for explaining the gap between understanding and utilizing Islamic financial services, as well as in the synthesis of four Islamic fintech governance pillars oriented toward Maqashid al-Shariah. The findings highlight the need for integrated regulation, greater institutional transparency, financial education emphasizing contractual understanding, ethical oversight of technology, and the development of accessible digital services tailored to community needs. Accordingly, Islamic fintech should not merely expand financial access but also promote substantive, responsible, and sustainable financial inclusion in Indonesia.