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All Journal Al-Mustashfa Journal of Economics and Business UBS AL-FALAH : Journal of Islamic Economics Jurnal Akuntansi dan Keuangan (JAK) Journal of Islamic Economics Lariba Islamic Tourism Journal of Sharia Accounting and Tax (JSAT Journal of Sharia Tourism and Hospitality Aktsar: Jurnal Akuntansi Syariah Contemporary Islamic Economic and Business Review Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Ridwan Widagdo
UIN Siber Syekh Nurjati Cirebon
Religion Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Audit Internal, Lingkungan Kerja dan Kinerja Karyawan: Studi pada PT. Beton Darma Jati Perkasa Kecamatan Losari Kabupaten Brebes Kopipah, Kopipah; Widagdo, Ridwan; Nakhwatunnisa, Haulah
Journal of Sharia Accounting and Tax Vol. 3 No. 1 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i1.393

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh audit internal dan lingkungan kerja terhadap kinerja karyawan pada PT. Beton Darma Jati Perkasa Kecamatan Losari Kabupaten Brebes. Metode kuantitatif digunakan dalam penelitian ini. Populasi dalam penelitian ini adalah karyawan pada PT. Beton Darma Jati Perkasa Kecamatan Losari Kabupaten Brebes yaitu sebanyak 30 karyawan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode sampling jenuh. Sampel dalam penelitian ini berjumlah 30 responden. Hasil penelitian menunjukkan bahwa secara parsial, audit internal dan lingkungan kerja berpengaruh positif terhadap kinerja karyawan.
Dampak Rasio Keuangan Terhadap Kesulitan Keuangan (Financial Distress) Bank Umum Syariah Anggraeni, Dea; Widagdo, Ridwan; Ulfah, Mariyah
Journal of Sharia Accounting and Tax Vol. 3 No. 1 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i1.395

Abstract

Kestabilan sektor keuangan, terutama dalam industri perbankan sangat penting karena dapat mempengaruhi keberlanjutan dan stabilitas ekonomi di Indonesia. Stabilitas perbankan ditandai dengan kemampuannya menjalankan fungsi sebagai lembaga intermediasi dan tidak mengalami financial distress. Tujuan penelitian ini adalah untuk menganalisis pengaruh rasio keuangan terhadap financial distress berdampak pada perusahaan di sektor perbankan. Penelitian ini menggunakan pendekatan kuantitatif eksplanatif. Metode purposive sampling digunakan untuk mengumpulkan sampel, yang menghasilkan jumlah sampel sebanyak sembilan bank umum syariah. Hasil penelitian menunjukkan bahwa rasio profitabilitas dan aktivitas berpengaruh terhadap financial distress, sementara rasio likuiditas dan solvabilitas tidak berpengaruh terhadap financial distress. Manajemen bank disarankan untuk terus mengelola keuangan dengan baik agar tidak mengalami penurunan yang dapat menyebabkan ketidakmampuan menyelesaikan masalah keuangan di masa depan.
DETERMINANTS OF SALES VOLUME OF HEALTH SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2023 PERIOD Hafif, Alimul; Wartoyo, Wartoyo; Widagdo, Ridwan
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3495

Abstract

The purpose of this study is to measure the influence of production costs, selling costs, and general administrative costs on sales volume in health sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period either partially or simultaneously. The method used is a quantitative method with panel data from secondary data sources and analyzed using panel data regression with Common Effect, Fixed Effect, and Random Effect testing models. The sample and population are sourced from Health Companies listed on the IDX for the 2019-2023 period. The population used is 34 companies with a sample of 9 companies. Then for data analysis techniques, it starts with a panel data selection test, a classical assumption test, and a hypothesis test. Then the results obtained are (1) Production costs affect sales volume. (2) The cost of sales has no effect on the volume. (3) General administrative costs affect sales volume. (4) Simultaneously production costs, selling costs, and general administrative costs affect sales volume. Then an adjusted R-square value of 99.59% was also obtained.
Zakat Sebagai Instrument Keuangan Syariah Inklusif dalam Mewujudkan Suistanable Development Goals Rokhlinasari, Sri; Widagdo, Ridwan
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i6.1523

Abstract

Penelitian ini bertujuan untuk mengetahui inovasi pendanaan yang tepat agar pelaksanaan SDGs lebih optimal dan bermanfaat bagi masyarakat kecil, kontribusi zakat sebagai instrumen keuangan syariah inklusif dalam mewujudkan SDGs dan relevansinya dalam mewujudkan SDGs dari perspektif maqashid syariah. Penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data dilakukan dengan cara wawancara dan melakukan focus group Discussion (FGD) dengan pengelola BAZNAS Wilayah III Cirebon. Analisis data kualitatif meliputi tahapan reduksi data, penyajian dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa implementasi SDGs dilakukan dengan inovasi pembiayaan bersama melalui anggaran pemerintah dan non-pemerintah, salah satunya melalui penyaluran dari lembaga zakat. Kontribusi zakat terhadap implementasi SDGs telah dilakukan oleh Badan Amil Zakat Nasional (Baznas) dalam bentuk program kemandirian, pendidikan, keagamaan, kesehatan, dan kepedulian sosial. Zakat dalam mewujudkan SDGs dengan Maqashid Syariah ditunjukkan pada program bantuan yang diselenggarakan Baznas seperti Program (1) pengentasan kemiskinan, (2) pengentasan kelaparan, (3) kesehatan dan kesejahteraan yang baik, (4) pendidikan yang berkualitas, dan (5) air bersih dan sanitasi yang relevan dengan Program SDGs.
Perbandingan Altman (Z-Score) dan Zmijewski (X-Score) dalam Analisis Tingkat Kebangkrutan Sulistianti, Putri; Widagdo, Ridwan; Wahyuningsih, Nining; Iqbal, Mohammad
Journal of Sharia Accounting and Tax Vol. 3 No. 2 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan hasil analisis pengaruh rasio keuangan terhadap tingkat kebangkrutan perusahaan dengan menggunakan model Altman Z-Score dan model Zmijewski. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan perusahaan sektor kesehatan yang terdaftar di BEI periode 2023, dengan teknik purposive sampling sebanyak 29 perusahaan. Analisis data dilakukan melalui uji asumsi klasik, uji F, uji t, dan uji R². Hasil penelitian menunjukkan bahwa rasio profitabilitas dan rasio likuiditas berpengaruh signifikan secara parsial terhadap tingkat kebangkrutan perusahaan menggunakan model Altman Z-Score, sedangkan rasio leverage tidak berpengaruh signifikan, dan rasio pertumbuhan penjualan berpengaruh negatif signifikan. Pada model Zmijewski, rasio profitabilitas dan rasio likuiditas berpengaruh negatif signifikan terhadap tingkat kebangkrutan, sedangkan rasio leverage dan rasio pertumbuhan penjualan tidak berpengaruh pada perusahaan sektor kesehatan periode 2023.
Pengaruh Budaya Organisasi dan Disiplin Kerja Terhadap Kinerja Karyawan pada Bank Umum Syariah dengan Lingkungan Kerja sebagai Variabel Moderasi Armilda Sandraningtyas; Toto Suharto; Ridwan Widagdo
CIEBER: Contemporary Islamic Economic and Business Review Vol. 1 No. 1 (2025): CIEBER: Contemporary Islamic Economic and Business Review
Publisher : Fakultas Ekonomi dan Bisni Islam UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cieber.v1i1.3

Abstract

This research aims to measure and analyze the influence of organizational culture and work discipline on employee performance at Sharia Commercial Banks in Kuningan Regency, with the work environment as a moderating variable. The method used in this research is hypothesis testing with a quantitative approach. The population in this study were all employees of Sharia Commercial Banks in Kuningan Regency. Samples were taken using the total sample technique. The number of samples taken and used in this research was 35 employees. Data collection techniques use questionnaires distributed directly. The data analysis method used is Moderated Regression Analysis with the help of SPSS software version 22. The research results show that organizational culture has a positive and significant effect on employee performance, with a calculated t value = 3.420 > t table and a significance level = 0.002 < 0.05. Work discipline has a positive and significant effect on employee performance, with a calculated t value = 4.809 > t table and a significance level of 0.000 < 0.05. The work environment is unable to moderate the influence of organizational culture on employee performance, with a parameter coefficient value (β) of 0.007 and a significance level = 0.307 > 0.05. The work environment negatively moderates (weakens) the influence of organizational culture on employee performance, with a parameter coefficient value (β) of -0.016 and a significance level = 0.048 <0.05.
Islamic fintech, financial inclusion, and MSME sustainability: Evidence from a mixed-method study in Indonesia’s digital economy Widagdo, Ridwan; Rokhlinasari, Sri; Wartoyo, Wartoyo
Journal of Islamic Economics Lariba Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss1.art11

Abstract

IntroductionMicro, Small, and Medium Enterprises play a critical role in economic development, employment generation, and inclusive growth, particularly in developing countries. Despite their importance, many MSMEs face persistent barriers in accessing formal financial services, which limits their ability to sustain and scale their businesses. The emergence of Islamic financial technology offers an alternative pathway by providing digital, sharia-compliant financial services that can enhance financial inclusion and support sustainable business practices.ObjectivesThis study aims to analyze the role of Islamic fintech in improving financial inclusion and its impact on MSME sustainability. It also examines the mediating role of financial inclusion in the relationship between Islamic fintech and sustainable MSME performance within a digital business environment.MethodThe study employs a mixed-method approach using a sequential exploratory design. Qualitative data were collected through in-depth interviews with MSME stakeholders in Region III Cirebon, Indonesia, while quantitative data were obtained from 96 MSMEs using structured questionnaires. The analysis combines qualitative thematic interpretation with quantitative modeling using Structural Equation Modeling with Partial Least Squares to test the proposed relationships among variables.ResultsThe findings indicate that Islamic fintech has a positive and significant effect on financial inclusion, while financial inclusion significantly enhances MSME sustainability. The results also confirm that financial inclusion mediates the relationship between Islamic fintech and MSME sustainability, suggesting that the impact of Islamic fintech operates indirectly through improved access to financial services. Qualitative findings further reveal that sustainable MSME models emphasize digital transformation, institutional support, and integration of economic and social practices.ImplicationsThe study highlights the importance of strengthening Islamic fintech ecosystems to improve financial access and support MSME sustainability. It also underscores the need for policies that promote financial literacy, digital readiness, and regulatory support to maximize the benefits of fintech adoption.Originality/NoveltyThis research contributes to the literature by providing empirical evidence on the mediating role of financial inclusion in the relationship between Islamic fintech and MSME sustainability. It offers a comprehensive perspective by integrating qualitative and quantitative approaches within the context of a developing economy.
PERAN PPN KEJAWANAN DALAM PEMBERDAYAAN EKONOMI MASYARAKAT PESISIR KOTA CIREBON Ridwan Widagdo
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 3 No. 1 (2015)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v3i1.464

Abstract

AbstrakPemberdayaan masyarakat pesisir sangat diperlukan karena seharusnya masyarakat pesisir sejahtera karena potensi sumber daya alamnya yang besar. Namun pada kenyataannya hingga saat ini sebagian besar masyarakat pesisir masih merupakan bagian dari masyarakat yang tertinggal dibandingkan dengan kelompok masyarakat lainnya. Penelitian ini bertujuan Penelitian ini bertujuan untuk mengetahui kondisi Masyarakat Pesisir Kejawanan Kota Cirebon dan Peran PPN dalam Pemberdayaan masyarakat ekonomi Pesisir Kejawanan Penelitian ini menggunakan pendekatan kualitatif, metode wawancara terhadap informan. Hasil Penelitian menunjukkan bahwa Kehidupan para nelayan di wilayah PPN Kejawanan Cirebon dalam keadaan memprihatinkan, karena dalam sekali melaut pendapatan mereka tidak sebanding dengan pengeluaran untuk solar, makan/minum, dan logistik lainnya. Sementara kondisi tempat pelelangan ikan tidak semuanya aktif  hanya satu. Pemberdayaan yang dilakukan PPN Kejawanan belum cukup mampu meningkatkan kesejahteraan nelayan.  Kata Kunci: PPN Kejawanan, Ekonomi, Masyarakat PesisirAbstractEmpowerment of coastal communities is indispensable for coastal communities should prosper because of its natural resource potential is huge. But in fact up to now most coastal communities they are part of society is left behind compared to other population groups. The aim of this study This study aims to determine the condition of Cirebon city Kejawanan Coastal Communities and the role of VAT in the Coastal Economic Community Empowerment Kejawanan This study used a qualitative approach, method of interviews with informants. Research results show that the life of the fishermen in the area of VAT Kejawanan Cirebon in a state of concern, because in their income once at sea is not worth the expense for diesel, eating / drinking, and other logistics. While the condition of the fish auction is not all active for only one. Empowerment VAT Kejawanan not quite been able to improve the welfare of fishermen. Keywords: VAT Kejawanan, Economics, Coastal Communities
Implementasi Sequence of Service Dalam Memberikan Pelayanan Kepada Tamu Di Urbanview MJ Hotel Syariah Cirebon By RedDoorz Ana Septaqiani; Ridwan Widagdo; Alvien Hariesma
i-Tourism: Jurnal Pariwisata Syariah Vol. 6 No. 1 (2026): I-TOURISM : Jurnal Pariwisata Syariah
Publisher : UIN Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/itourism.v6i1.17371

Abstract

The Sharia-based hospitality industry in Indonesia continues to grow alongside the increasing number of Muslim tourists and Muslim-friendly destinations. However, some Sharia hotels do not consistently apply Islamic service standards, which negatively impacts the guest experience. It is crucial for these hotels to align their operations with Sharia principles to enhance Muslim guest satisfaction. This study employs a descriptive qualitative method, with data collected through interviews and direct observation. It examines how hotel staff execute the service sequence and how guests perceive the service experience during their stay, as well as the factors that support or hinder service delivery in accordance with Sharia principles. A literature review further supports this study using various reliable sources. The findings indicate that Urbanview MJ Hotel Syariah Cirebon by RedDoorz effectively implement the sequence of service from pre-arrival through check-out while adhering to rules consistent with Sharia values such as shiddiq, amanah, ihsan, and adil. The services provided create a sufficiently satisfying stay experience for guests due to efficient booking processes and responsive staff. Although this hotel promotes a culture of tolerance without requiring staff to use Islamic greetings when welcoming guests, challenges such as limited facilities and varying levels of guest knowledge still remain. Continuous improvement is needed to enhance service quality and guest satisfaction.
Faktor Penentu Kepuasan Pengguna Era Mobile banking: Integrasi Kualitas Sistem Informasi Akuntansi, Layanan, dan Keamanan Sistem Nihayatus Sya’adah; Ridwan Widagdo; Nur Eka Setiowati
Journal of Sharia Accounting and Tax Vol. 4 No. 1 (2026): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v4i1.689

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sistem informasi akuntansi, kualitas layanan dan keamanan sistem terhadap kepuasan mahasiswa pengguna aplikasi mobile banking. Penelitian dilakukan dengan metode kuantitatif dan jenis data yang digunakan adalah data primer dan sekunder dengan teknik pengumpulan data menggunakan kuesioner. Populasi dari penelitian ini adalah mahasiswa Universitas Islam Negeri Siber Syekh Nurjati Cirebon yang berjumlah 18.837 mahasiswa dan sampel yang digunakan sebanyak 100 mahasiswa pengguna mobile banking yang diperoleh dengan metode proportional stratified sampling. Pengujian data dilakukan dengan cara uji validitas dan reliabilitas, uji asumsi klasik dan uji hipotesis dengan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa kualitas sistem informasi akuntansi berpengaruh signifikan positif terhadap kepuasan mahasiswa pengguna mobile banking. Sedangkan kualitas layanan berpengaruh signifikan positif terhadap kepuasan mahasiswa pengguna mobile banking. Kemudian keamanan sistem berpengaruh signifikan positif terhadap kepuasan mahasiswa pengguna mobile banking. Kualitas sistem informasi akuntansi, kualitas layanan dan keamanan sistem secara simultan memiliki pengaruh signifikan positif terhadap kepuasan mahasiswa pengguna mobile banking. Pada koefisien determinasi (R2) menunjukkan nilai 0,751 atau 75,1% yang menyimpulkan bahwa sebesar 75,1%, kepuasan mahasiswa pengguna mobile banking dapat dijelaskan melalui kualitas sistem informasi akuntansi, kualitas layanan dan keamanan sistem sedangkan 24,9% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini.
Co-Authors Abdul Ghoni Alvien Hariesma Alvien Septian Haerisma Ana Septaqiani Anggraeni, Dea Anwar, Abdul Muizz Abdul Wadud Kasyful Armilda Sandraningtyas Daniel Happy Putra Destiani, Fitria Dwi Dewi, Komala Diana Djuwita, Diana Efriyani, Merry Hafif, Alimul Kopipah, Kopipah Makmuri Ahdi Maulida, Lida Laila Mohammad Iqbal Nakhwatunnisa, Haulah Nihayatus Sya’adah NINING WAHYUNINGSIH Nugraha, Muhammad Robi Nur Eka Setiowati Nur Eka Setiowati, Nur Eka Robiatul Hikmah Sri Rokhlinasari Sulistianti, Putri Syah, Imam Syarifudin Toto Suharto U. Syafrudin Ulfah, Mariyah Wartoyo Wartoyo Yokawati, Sinta