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Ekonomi Syariah dan Hukum: Harmonisasi Prinsip dan Praktik Fitri Durotul Kolbiah; Dini Haryati; Pakinah Herliani; Maisarah Gusvita; Muhamad Ardiansyah; Asrul Nizom; Dika Ramadhoni
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 2 (2026): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i2.1737

Abstract

This community service activity took the form of a seminar entitled sharia economics and law: harmonizing principles and practices, with the aim of increasing public and academic understanding of the relationship between Sharia economic principles and positive legal aspects in Indonesia. This activity was motivated by the limited public literacy regarding the implementation of Sharia economics in accordance with legal regulations. The implementation method included lectures, interactive discussions, and a question-and-answer session. The results showed an increase in participants' understanding of the basic concepts of Sharia economics, its legal basis, and the challenges of harmonizing Sharia principles and practices in the field. This activity is expected to strengthen legal awareness and encourage the just and sustainable implementation of Sharia economics.
Analysis of the Implementation of Accounting Information Systems in Enhancing the Effectiveness of Financial Management for MSMEs Prastika Suwandi Tjeng; Dini Haryati; Rina Nopianti; Sulaiman Efendi Siregar; Victor Pattiasina
International Journal of Economics, Business and Innovation Research Vol. 5 No. 06 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i06.6726

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in enhancing the effectiveness of financial management for MSMEs. A qualitative approach with a descriptive design was employed. The study utilized a literature review methodology, drawing on secondary data sources such as scientific journals, academic books, conference proceedings, and official documents obtained via online platforms. Data analysis followed the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The results indicate that the implementation of AIS plays a crucial role in improving MSME financial management effectiveness by facilitating structured transaction recording, enabling faster access to financial information, and supporting the management of cash, accounts receivable, accounts payable, and inventory. The information generated can also serve as a basis for business evaluation and decision-making. However, implementation faces challenges, including limited accounting and technological competencies, reliance on manual recording habits, inconsistent record-keeping, constraints regarding costs and infrastructure, and the commingling of personal and business finances. Thus, the effectiveness of AIS depends not only on the technology used but also on user capabilities and consistent application. Strengthening competencies and providing guidance are essential to ensure the optimal and sustainable utilization of AIS.