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Muhasabatuna: Jurnal Akuntansi Syariah
Published by Institut Agama Islam Syarifuddin Wonorejo Lumajang
ISSN : 27744388     EISSN : 27748855     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
MUHASABATUNA: Jurnal Akuntansi Syariah is a peer-reviewed and open-access platform that focuses on Accounting and Islamic Financial. The aim of MUHASABATUNA is to be an authoritative source of information on it’s focused. The scope of MUHASABATUNA are but strictly limited to: Syariah Accounting; Syariah Banking; Management Zakat, Infaq, Shodaqoh, and Waqf; Islamic Business Management; Syariah Insurance;
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 134 Documents
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Competency Analysis and Its Relevance to the Career Success of Sharia Accounting Graduates in The Digital Era Nur Indah Aulia; Dewi Febriani
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 2 (2025): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i2.3458

Abstract

This study examines the effect of graduate competencies on career success in the digital era and assesses the relevance of the Sharia Accounting curriculum to graduates’ career outcomes. A quantitative approach was employed using purposive sampling, with data collected through questionnaires administered to Sharia Accounting graduates of IAI Tazkia (cohorts 14–18). The data were analyzed using descriptive statistics and Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that graduate competencies have a significant positive effect on career success in the digital era, while curriculum relevance does not exhibit a direct effect. This study recommends continuous curriculum enhancement to align with industry dynamics and labor market needs. The study is limited by its single-institution sample, which may restrict the generalizability of the findings.
Feasibility Analysis of Clove Farming Agnes Indan; Mukhammad Idrus; Samirah Dunakhir
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 2 (2025): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i2.3648

Abstract

This study aims to evaluate the financial feasibility of clove farming in Lalonaha Village, Wolo District, Kolaka Regency. A descriptive quantitative approach was employed using primary data collected through interviews and documentation from 11 clove farmers. The analysis focused on production costs (fixed and variable), revenues, and profits, applying three key feasibility indicators: Revenue-Cost Ratio (R/C), Benefit-Cost Ratio (B/C), and Profit-Loss (L/R) analysis. The results show that clove farming in the study area is financially viable, with an R/C ratio of 23.19, a B/C ratio of 22.19, and an average annual profit of IDR 72,494,606 per farmer. These findings indicate that clove farming provides substantial returns relative to production costs and can be further developed as a sustainable agricultural enterprise. The study contributes to the literature on smallholder plantation economics by providing empirical evidence on the profitability of clove farming in Southeast Sulawesi, Indonesia.
Zuhd as an Ethical Critique of Digital Hedonism: A Literature-Based Study from the Perspective of Islamic Economic Ethics Maula Nasrifah; Sirajul Arifin
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 2 (2025): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i2.3809

Abstract

Digital hedonism, which has intensified through social media, platform-based economies, and instant consumption culture, has fostered behavioral patterns oriented toward pleasure-seeking, excessive self-presentation, and self-commodification. These developments have generated significant ethical tensions in the consumption practices of Muslim communities. This article examines the concept of zuhd as an ethical critique of digital hedonism using a qualitative library research approach. Data were drawn from classical and contemporary Islamic literature as well as empirical studies on digital consumption and Islamic economic ethics. The analysis reveals that zuhd should not be understood as hostility toward pleasure or technology, but as a value-oriented framework that regulates consumption motives in accordance with spiritual objectives (maqāṣid al-sharīʿah). In the digital context, zuhd functions as an ethical compass that mitigates consumptive pressure, strengthens self-awareness, and reorients the moral use of technology. This study offers a conceptual contribution to the development of digital consumption ethics within Islamic economic thought.
Systematic Literature Review Cash Waqf Hayatul Millah; Abdul Komar
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 2 (2025): December
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i2.3810

Abstract

The Islamic economy in Indonesia has shown significant growth as public awareness of Sharia-based financial instruments, including cash waqf, has strategic potential to support the social and economic development of the community. Although the potential for cash waqf in Indonesia is estimated to reach trillions of rupiah annually, its management remains far from optimal due to low public literacy, the institutional capacity of nadzir (managers), and weak transparency and innovation in productive waqf management. This study aims to analyze scientific developments, intellectual structures, and key research themes on cash waqf through a Systematic Literature Review (SLR) approach and bibliometric analysis. Data were obtained from the Scopus database using keywords related to cash waqf and Islamic social finance. The analysis shows that the study of cash waqf has evolved towards a multidisciplinary approach emphasizing three main focuses: strengthening the governance and accountability of waqf institutions, innovation in financial instruments such as cash waqf linked sukuk, and behavioral factors and public trust in waqf management institutions. This study confirms that the synergy between good governance, Sharia financial innovation, and increased public literacy and trust is key to optimizing productive and sustainable cash waqf management. These findings are expected to provide conceptual contributions and strategic recommendations for the development of a professional, safe, and Sharia-compliant cash waqf ecosystem in Indonesian.
Fundamental Analysis and Stock Price Forecasting Using the Autoregressive Integrated Moving Average Method at PT AKR Corporindo Tbk Novelyarosa Ambar Chelsea Pailah; Muthia Putri Awalia; Riene Elisabeth Infasye Womsiwor; Salsabila Farsya Fadhilah Hairuddin; Radian Januari Situmeang; Kurniawan Patma
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3930

Abstract

This research basically aims to see where AKRA's stock price will move in the future, and the tool chosen to answer that is the ARIMA statistical method, which stands for Autoregressive Integrated Moving Average. The research has two goals: first, to build the most suitable model, and second, to use that model to predict AKRA's stock price, so investors aren't too in the dark when making decisions. The data used is sourced from Yahoo Finance, specifically the daily closing prices of AKRA stock ranging from 2021 to 2026. That time span is actually enough to capture various dynamics that occur, and the format in the form of a time series is perfect to be used as material for analyzing this model. The preparation steps themselves are not short; there are several stages that must be passed one by one and cannot be skipped carelessly. Initially, the data is checked to see if it is stationary or not through the ADF test. From there, the ACF and PACF charts are examined to read patterns and determine a reasonable model structure. To determine which model is the best, the reference is the AIC value. After selecting the model, the residuals are not immediately ignored; they are checked again through diagnostic tests to ensure nothing is overlooked. All of this is done in RStudio. The hope is that from this rather convoluted process, this study can provide a fairly clear picture of future AKRA price trends, through a valid ARIMA model that can be relied upon for projections over several upcoming periods.
A Sustainable Financial Accountability and Governance Model for Pesantren: Integrating Business, Education, and Da'wah for Economic Independence Hoirul Ichfan; Supriyanto
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3945

Abstract

Pesantren play a strategic role as Islamic educational institutions that function not only as centers for the transmission of religious knowledge but also as agents of da’wah, social empowerment, and community economic development. The complexity of these functions requires accountability and financial governance systems capable of supporting institutional sustainability in a comprehensive manner. This study aims to develop a sustainable pesantren financial accountability and governance model that integrates business, education, and da’wah functions to foster economic independence. The study employed a qualitative approach with a conceptual design through a literature review supported by empirical data collected through interviews, observations, and documentation at Kyai Syarifuddin Islamic Boarding School. The analysis was conducted through the synthesis of theories on accountability, organizational governance, sustainability, Islamic accounting, and pesantren management. The findings indicate that pesantren sustainability is determined by the synergy of three main pillars: business as a driver of economic independence, education as the core value, and da’wah as a source of social legitimacy. This study proposes an Input–Process–Output–Outcome (IPOO)-based Sustainable Pesantren Financial Accountability and Governance Model that integrates organizational resources, financial governance, accountability, business, education, and da’wah. The model contributes to enhancing transparency, stakeholder trust, economic independence, and the long-term sustainability of pesantren.
Transformation of Accountability in Village Fund Management: Conventional and Sharia Enterprise Model Theory in Samaelo Village, Barebbo District, Bone Regency Suhaini; Muhammad Fakhri Amir; Musrini Muis
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3956

Abstract

This research aims to analyze the transformation of accountability in village fund management from the conventional model to the Syariah Enterprise Theory (SET) approach in Samaelo Village, Barebbo District, Bone Regency. The focus of this research is to examine the differences in accountability characteristics between the conventional model, which is administrative and regulatory in nature, and the SET approach, which emphasizes spiritual, moral, and social values in village financial management. This research uses a qualitative approach with data collection methods thru in-depth interviews, field observations, and documentation. The informants in this study include the village head, village officials, and the community involved in the village fund management process. The data obtained were analyzed descriptively to fulfilll the form and direction of the accountability transformation that occurs. The research results show that accountability in the conventional model places more emphasis on compliance with formal rules and the preparation of accountability reports. However, this approach does not yet fully reflect the values of substantive transparency and moral responsibility. On the contrary, the application of principles in Syariah Enterprise Theory encourages the realization of more comprehensive accountability, which is not only oriented toward the government and society but also toward spiritual responsibility to God. This transformation is reflected in the increasing awareness of village officials in applying the values of trustworthiness, honesty, justice, and transparency at every stage of village fund management. Based on the research results, it can be concluded that the integration of Sharia values in village fund management can strengthen the quality of accountability comprehensively, both from administrative, social, and spiritual aspects. Therefore, the Sharia Enterprise Theory approach can be used as an alternative in building a more integrity-oriented accountability system that focuses on the welfare of the community.
Analysis of the Preparation of Financial Statements for Al-Amin Mosque, Karella Village, Mare District, Bone Regency Based on PSAK 45 Hasriani; Rini Idayanti; Hartas Hasbi
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3974

Abstract

This research aims to understand the preparation of financial statements for Al-Amin Mosque in Karella Village, Mare District, Bone Regency based on PSAK 45, as well as to identify the obstacles faced by the mosque management in preparing financial statements according to these standards and the efforts made to overcome them. This research uses a field research type with a descriptive qualitative approach. Data were obtained thru observation, interviews, and documentation conducted with the mosque administrators, particularly those involved in the mosque's financial management. The research results show that the preparation of financial reports for Al-Amin Mosque in Karella Village, Mare District, Bone Regency is still done simply with a cash in and cash out recording system. The financial statements prepared do not fully comply with PSAK 45 regulations because they do not yet include the statement of financial position, statement of activities, statement of cash flows, and notes to the financial statements in their entirety. The main obstacles faced by the mosque management include limited understanding of accounting and PSAK 45, lack of training, and the absence of an adequate recording system. The efforts that can be made to overcome these obstacles include enhancing the understanding of the management thru training, mentoring, and the development of a simple and easy-to-implement financial recording system. With the implementation of PSAK 45, it is hoped that the financial management of the mosque will become more transparent, accountable, and can increase the trust of the congregation and the community.
Implementation of PSAK 109 In Zakat Management Organizations In Indonesia: A Critical Review Of Transparency, Accountability, And Implementation Challenges Putriku Najla Qatrunnada; Aqila Nurul Aziza; Calista Raihana Chandra; Siti Munawaroh; Aulia Nasha Ammara; ⁠Rhonovan; Alif Syafwan Surya Hamid; Harsono Edwin Puspita
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3981

Abstract

This study is a literature review of the implementation of Financial Accounting Standards Statement (PSAK) Number 109 concerning Accounting for Zakat, Infaq, and Alms in Zakat Management Organizations (OPZ) in Indonesia. This standard was published by the Indonesian Institute of Accountants (IAI) in 2011 as a guide for the National Zakat Agency (BAZNAS) and Zakat Management Institutions (LAZ) in recognizing, measuring, presenting, and disclosing ZIS transactions in an orderly and accountable manner. This article reviews a number of empirical studies and conceptual studies published in the period 2015–2025 to identify compliance patterns, supporting factors, obstacles, and the implications of implementing the standard on the quality of OPZ financial reporting. The review results indicate that although most OPZs have implemented the main components of PSAK 109, especially in the recognition and measurement aspects, many disclosure aspects in the Notes to the Financial Statements (CALK) still do not meet the standard requirements. The limited number of competent human resources in the field of sharia accounting, weak accounting information systems, and suboptimal external supervision are the main challenges that need to be addressed immediately.
The Effect of Interest Rates, Inflation, and Exchange Rates on Stock Prices of Companies Listed on The Jakarta Islamic Index (JII) Muhammad Farid; Muhammad Agus Mujadi
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3982

Abstract

Stock prices in the real market are highly dynamic closing prices and can change quickly due to the volume of supply and demand in the capital market. This quantitative research aims to examine the influence of macroeconomic factors consisting of interest rates ($X_1$), inflation ($X_2$), and exchange rates ($X_3$) on stock prices ($Y$). The research subjects were companies listed on the Jakarta Islamic Index (JII) for the period 2021-2024. Using a purposive sampling method, a sample of 25 companies was obtained with a total of 100 observations over four years. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS software. The results of the data analysis indicate that, partially, interest rates have no positive and insignificant effect on stock prices. Meanwhile, inflation and exchange rates have been shown to have a positive and significant effect on the stock prices of companies listed on the Jakarta Islamic Index (JII).

Page 13 of 14 | Total Record : 134

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