Article Per Year (5 Year)
p-Index From 2021 - 2026
0.882
P-Index
This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL BJRM (Bongaya Journal of Research in Management) Sharia Economic and Management Business Journal (SEMBJ)
Nur Fitry Latief
Institut Agama Islam Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
GLOBAL VALUES IN LOCAL WISDOM BASED MANAGEMENT ACCOUNTING FOR THE DEVELOPMENT OF RELIGIOUS HIGHER EDUCATION Nur Fitry Latief; Youlanda Hasan
SOSIOEDUKASI Vol 15 No 1 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i1.7389

Abstract

This study aims to analyze, evaluate, and develop an in-depth exploration of the local cultural philosophy “Biar Kalah Nasi Mar Jang Kalah Aksi” as the foundation for formulating a new concept in management accounting to strengthen the global competitiveness of state religious higher education institutions. A qualitative research method with a descriptive ethnographic approach was employed to collect data through in-depth interviews with informants from 15 cities and regencies in North Sulawesi Province, as well as those residing outside the province, particularly key informants with a deep understanding of this local wisdom. The findings reveal that this cultural philosophy embodies values of resilience, innovation, and efficiency under conditions of limitation, which can be integrated into management accounting systems as an adaptive model for addressing global challenges while preserving local identity. Furthermore, the application of these values has the potential to optimize resource management and reinforce the institutional identity of state religious higher education institutions in responding to global changes and demands. The novelty of this study lies in the development of a local wisdom–based management accounting concept that is not only culturally relevant but also provides a responsive and sustainable foundation for the advancement of state religious higher education institutions.
OPTIMIZATION OF ZAKAT, INFAQ, AND DIGITAL ALMS FOR POVERTY ALLEVIATION: ANALYSIS OF DISTRIBUTION EFFICIENCY BY DATA ENVELOPMENT ANALYSIS Nur Fitry Latief
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.7395

Abstract

This study analyzes the distribution efficiency of digital zakat, infaq, and sadaqah (ZIS) in Indonesian zakat management institutions using Data Envelopment Analysis (DEA) to measure its contribution to poverty alleviation. Using data from 25 digital LAZs for the 2021-2023 period, this research applies DEA-CCR and DEA-BCC models to measure technical efficiency, scale efficiency, and allocative efficiency. Input variables include collected ZIS funds, digital operational costs, and number of personnel, while outputs encompass number of mustahik served, poverty reduction rate, and program sustainability. Results show only 9 LAZs (36%) achieved full efficiency with an average efficiency score of 0.73, indicating a 37% potential output increase. DEA-BCC analysis identified 14 LAZs (56%) achieving pure technical efficiency, with scale inefficiency as the main source of inefficiency. LAZs with integrated digital fundraising models have 27% higher efficiency. Slack analysis reveals the largest input excess in operational costs (22.6%) and output shortfall in poverty reduction (30.4%). The study recommends scaling up for LAZs with increasing returns to scale, process optimization for decreasing returns to scale, adoption of data analytics, automated distribution systems, and increased proportion of productive programs to maximize poverty alleviation impact.
ANALISIS PREFERENSI EFEKTIVITAS PROGRAM KARTU PRAKERJA DALAM MENINGKATKAN PENYERAPAN TENAGA KERJA DI KOTA MALANG Nurhasni Muis; Syamsul Alam; Nur Fitry Latief
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 1 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i1.591

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran dan kualitas pelayanan terhadap loyalitas konsumen dengan kepuasan konsumen sebagai variabel mediasi pada penjualan produk emas di PT Pegadaian Cabang Kolaka. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori. Populasi penelitian adalah seluruh konsumen yang melakukan transaksi pembelian produk emas di PT Pegadaian Cabang Kolaka. Teknik pengambilan sampel menggunakan accidental sampling dengan jumlah sampel sebanyak 100 responden. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dianalisis menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa strategi pemasaran tidak berpengaruh signifikan terhadap loyalitas konsumen. Sebaliknya, kualitas pelayanan berpengaruh positif dan signifikan terhadap loyalitas konsumen. Kepuasan konsumen terbukti berpengaruh positif dan signifikan terhadap loyalitas konsumen. Selain itu, strategi pemasaran dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan konsumen. Hasil pengujian mediasi menunjukkan bahwa kepuasan konsumen mampu memediasi pengaruh strategi pemasaran terhadap loyalitas konsumen serta memediasi pengaruh kualitas pelayanan terhadap loyalitas konsumen. Temuan penelitian menegaskan bahwa kepuasan konsumen merupakan faktor kunci dalam membentuk loyalitas konsumen produk emas di PT Pegadaian Cabang Kolaka. Oleh karena itu, perusahaan perlu memprioritaskan
The Effectiveness of BAZNAS Productive Zakat Programme in Poverty Alleviation: A CIBEST Model Approach Nur Fitry Latief; Syamsul Alam
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.10395

Abstract

This study evaluates the effectiveness of the Badan Amil Zakat Nasional (BAZNAS) productive zakat programme in alleviating poverty among mustahiq recipients in Manado, North Sulawesi, Indonesia, using the Combined Islamic Poverty Index and Spiritual Index (CIBEST) model. The CIBEST model provides a multidimensional assessment integrating both material welfare food, clothing, housing, education, and health and spiritual welfare faith (aqidah), worship (ibadah), morality (akhlak), family harmony, and religious knowledge thereby reflecting Islamic economics principles of holistic human welfare. A pre-test/post-test quasi-experimental design was employed, collecting data from 248 mustahiq recipients across four programme types: productive capital loans, skill and vocational training, business mentoring, and digital marketing assistance. Instruments were validated and reliable (Cronbach's α > 0.70). Paired t-tests and McNemar's tests were applied to assess pre-post differences. Results demonstrate that the proportion of mustahiq in the Welfare Quadrant (Q1) increased significantly from 18.4% to 47.3% (Δ = +28.9 percentage points), while the Absolute Poverty Quadrant (Q4) declined from 36.2% to 13.2% (Δ = −23.0 pp). The CIBEST Welfare Index rose from 0.41 to 0.69 overall (Cohen's d = 0.77, large effect), with digital marketing assistance producing the largest gain (IW: 0.41 → 0.73). All changes were statistically significant (p < 0.001). Spiritual welfare scores also showed consistent improvement across all indicators, with modest but meaningful gains. The findings confirm that productive zakat, when structured around Big Data-informed targeting (Latief, 2025a) and strategic management principles (Latief, 2025b), can generate substantial and measurable poverty reduction outcomes. The CIBEST model is validated as an appropriate, culturally grounded, and empirically sensitive instrument for zakat effectiveness evaluation in Indonesia.
Blockchain Technology Integration in Halal Supply Chain Management: Examining Trust and Transparency Mechanisms through Institutional Theory Perspective in North Sulawesi Noho Ulidam; Nur Fitry Latief
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.v7i2.2177

Abstract

Background: The halal industry in Indonesia continues to expand, yet supply chain integrity faces critical challenges related to trust, transparency, and verification of Islamic compliance throughout complex distribution networks. Objective: This study examines how blockchain technology can address institutional trust deficits and transparency gaps in halal supply chain management (HSCM) within the North Sulawesi context, grounded in Institutional Theory. Methods: Employing a mixed-methods approach combining quantitative structural equation modeling (SEM-PLS) with 287 respondents from halal-certified enterprises, logistics operators, and certification bodies, alongside qualitative interviews with 24 key informants, this study tests a conceptual framework integrating blockchain's coercive, mimetic, and normative isomorphism mechanisms on supply chain trust and transparency outcomes. Results: Findings demonstrate that blockchain adoption significantly enhances supply chain transparency (β=0.671, p<0.001) and institutional trust (β=0.589, p<0.001), with normative isomorphism emerging as the strongest isomorphic pressure (β=0.542). Smart contract deployment reduced halal verification time by an average of 67% compared to conventional processes. Digital traceability systems improved consumer confidence scores by 43.2%. Conclusion: The study proposes a Blockchain-Enabled Halal Institutional Trust (BEHIT) framework as a novel theoretical contribution, demonstrating that technology-mediated transparency mechanisms function as institutional bridges between religious governance requirements and modern supply chain operations. Practical implications extend to BAZNAS zakat institutions, Islamic banking compliance, and regional halal ecosystem development in Eastern Indonesia.
Co-Authors Noho Ulidam Nurhasni Muis Syamsul Alam Youlanda Hasan