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Jurnal Ilmiah Ekonomi dan Manajemen
Published by CV Kampus Akademik Publising
ISSN : 30257972     EISSN : 30257859     DOI : https://doi.org/10.61722/jiem/
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JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia Jurnal ini terbit 1 tahun
Arjuna Subject : Umum - Umum
Articles 19 Documents
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Search results for , issue "Vol. 2 No. 12 (2024): Desember" : 19 Documents clear
Teknik Marketing E-Comerce Shopee Bisa Mendominasi Pasar E-Comerce di Indonesia Faqihuddin Tri Wibowo; Muhammad Shidiqi Abiyu Khuzaeni; Divka Avedish; Naerul Edwin Kiky Aprianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3235

Abstract

Marketing strategy is an important component in managing a business. This article examines the marketing techniques of Shopee's e-commerce to dominate the monopolistic e-commerce market in Indonesia using a qualitative descriptive method through an in-depth literature study, comprehensively reviewing sources such as scientific journals, international journals, and books. Data collection techniques involve interviews with Shopee users. The concept of product marketing through segmentation, targeting, and positioning (STP) as well as the marketing mix provides a useful framework in identifying market opportunities and enhancing the company's competitiveness, while also minimizing potential losses. Marketing strategies consist of direct selling, earned media, point of purchase, and internet marketing. business operators must comply with various prohibitions and regulations set by the government to protect consumers and maintain healthy competition
Transformasi Digital E-Commerce Dalam Menguasai Kosentrasi Pasar di Indonesia Abdan Sifa; Isti Masruroh; Muhamad Abdan Zulfa; Sirfi Nur Fitriani; Naerul Edwin Kiky Aprianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3239

Abstract

This article discusses the current development of e-commerce in Indonesia. The evolution of e-commerce in Indonesia has had a significant impact on the concentration of the technology industry, creating a dynamic and competitive ecosystem. With ever-increasing internet penetration and widespread adoption of digital technologies, e-commerce platforms are not only revolutionizing the way consumers shop, but also driving innovation and growth in other sectors. This development provides opportunities for business actors, both large and small, to reach a wider market and introduce their products in a more efficient way. This article also discusses the impact of the development of e-commerce in Indonesia. This article highlights the factors that influence the rapid development of e-commerce, where collaboration between government, industry players and society will be the key to maximizing the potential of e-commerce and supporting inclusive digital economic growth in Indonesia. By utilizing existing technology, Indonesia has the potential to become a major player on the global e-commerce map, leading innovation and creating sustainable added value.
LITERATUR REVIEW : PERILAKU KONSUMEN DALAM PLATFORM E-COMMERCE DI ERA DIGITAL (A LITERATURE REVIEW: CONSUMER BEHAVIOR ON THE PLATFORM E-COMMERCE IN THE DIGITAL ERA) Nduru, Melanie Putri; Sitanggang, Herikson Muksa Putra; Panggabean, Susi; Matondang, Khairani Alawiyah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

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

Abstract

This research aims to understand consumer behavior on e-commerce platforms in the digital era through a literature review approach. The method used is a review of studies published between 2019 and 2024. The study focuses on factors that influence purchasing decisions, such as easy access, trust in platforms, promotions, customer reviews, and lifestyle. The results show that the convenience of shopping, a wide range of products, personalized features, and online marketing strategies are the main reasons consumers prefer e-commerce over physical stores. Additionally, cultural factors, technology trends, and growing trust in online payment systems also support the rise of online shopping habits. These findings provide useful insights for businesses to create better marketing strategies, improve customer satisfaction, and stay competitive in the digital marketplace.
IMPLEMENTASI AKUNTANSI LINGKUNGAN PADA PERUSAHAAN FMCG UNTUK MENDUKUNG EKONOMI SIRKULAR Sultan Syah Albar; Ersi Sisdianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3245

Abstract

Abstract: The implementation of environmental accounting in Fast-Moving Consumer Goods (FMCG) companies has a very important role in supporting the principles of a circular economy, an economic model that aims to minimize waste and maximize the reuse, repair, and recycling of resources. In the context of the FMCG industry, which is known for its high levels of consumption and production as well as significant environmental impacts, the implementation of environmental accounting provides greater transparency into the management of natural resources and their impacts on the environment. Environmental accounting focuses on measuring, recording, and reporting the costs and benefits associated with activities related to environmental protection, emission reduction, use of renewable energy, waste management, and carbon footprint reduction. This study aims to explore how FMCG companies can integrate environmental accounting into their operations as part of efforts to support a circular economy. Specifically, this study analyzes the various approaches adopted by FMCG companies in implementing environmental accounting, the challenges faced in its implementation, and the potential benefits that can be obtained both financially and environmentally. One of the main objectives of implementing environmental accounting is to ensure that companies can identify and manage environmental costs effectively, and provide transparent information to stakeholders regarding the environmental impacts generated by their activities. The circular economy approach in the FMCG industry involves developing more durable products, designing products that are easily recycled, reducing the use of new raw materials, and better waste management. Environmental accounting helps companies allocate the costs associated with these efforts, while ensuring that sustainability is an integral part of the company's long-term strategy. This study uses a qualitative method with case analysis of several leading FMCG companies, to understand how they implement environmental accounting in order to support the circular economy. The results of this study indicate that although many FMCG companies have begun to integrate environmental accounting practices into their strategies, there are significant challenges related to the lack of clear standards in reporting, as well as limited resources to measure environmental impacts accurately. However, companies that successfully implement environmental accounting tend to gain long-term benefits in terms of cost reduction, improved corporate image, and reduced environmental impact. Therefore, FMCG companies are expected to prioritize the integration of environmental accounting as a tool to support the transition to a more sustainable and efficient circular economy. Keywords: Environmental Accounting, Circular Economy, FMCG Companies, Sustainability, Natural Resource Management, Recycling Abstrak: Implementasi akuntansi lingkungan pada perusahaan Fast-Moving Consumer Goods (FMCG) memiliki peran yang sangat penting dalam mendukung prinsip ekonomi sirkular, yaitu model ekonomi yang bertujuan untuk meminimalkan limbah dan memaksimalkan penggunaan kembali, perbaikan, dan daur ulang sumber daya. Dalam konteks industri FMCG, yang dikenal dengan tingkat konsumsi dan produksi yang tinggi serta dampak lingkungan yang signifikan, penerapan akuntansi lingkungan memberikan transparansi yang lebih baik terhadap pengelolaan sumber daya alam dan dampaknya terhadap lingkungan. Akuntansi lingkungan berfokus pada pengukuran, pencatatan, dan pelaporan biaya serta manfaat yang terkait dengan aktivitas yang berhubungan dengan perlindungan lingkungan, pengurangan emisi, penggunaan energi terbarukan, pengelolaan limbah, dan pengurangan jejak karbon.Studi ini bertujuan untuk mengeksplorasi bagaimana perusahaan FMCG dapat mengintegrasikan akuntansi lingkungan dalam operasional mereka sebagai bagian dari upaya mendukung ekonomi sirkular. Secara khusus, penelitian ini menganalisis berbagai pendekatan yang diadopsi oleh perusahaan FMCG dalam mengimplementasikan akuntansi lingkungan, tantangan yang dihadapi dalam penerapannya, serta potensi manfaat yang dapat diperoleh baik dari sisi keuangan maupun lingkungan. Salah satu tujuan utama dari penerapan akuntansi lingkungan adalah untuk memastikan bahwa perusahaan dapat mengidentifikasi dan mengelola biaya lingkungan secara efektif, serta memberikan informasi yang transparan kepada pemangku kepentingan mengenai dampak lingkungan yang dihasilkan oleh aktivitas mereka.Pendekatan ekonomi sirkular dalam industri FMCG melibatkan pengembangan produk yang lebih tahan lama, desain produk yang mudah didaur ulang, pengurangan penggunaan bahan baku baru, dan pengelolaan limbah yang lebih baik. Akuntansi lingkungan membantu perusahaan untuk mengalokasikan biaya yang terkait dengan upaya-upaya tersebut, sekaligus memastikan bahwa keberlanjutan menjadi bagian integral dari strategi jangka panjang perusahaan. Studi ini menggunakan metode kualitatif dengan analisis kasus pada beberapa perusahaan FMCG terkemuka, untuk memahami bagaimana mereka menerapkan akuntansi lingkungan dalam rangka mendukung ekonomi sirkular. Hasil penelitian ini menunjukkan bahwa meskipun banyak perusahaan FMCG telah mulai mengintegrasikan praktik akuntansi lingkungan dalam strategi mereka, terdapat tantangan signifikan terkait dengan kurangnya standar yang jelas dalam pelaporan, serta keterbatasan sumber daya untuk mengukur dampak lingkungan secara akurat. Meskipun demikian, perusahaan yang berhasil mengimplementasikan akuntansi lingkungan dengan baik cenderung memperoleh manfaat jangka panjang dalam hal pengurangan biaya, peningkatan citra perusahaan, dan pengurangan dampak lingkungan. Oleh karena itu, perusahaan FMCG diharapkan dapat lebih memprioritaskan integrasi akuntansi lingkungan sebagai alat untuk mendukung peralihan menuju ekonomi sirkular yang lebih berkelanjutan dan efisien. Kata Kunci: Akuntansi Lingkungan, Ekonomi Sirkular, Perusahaan FMCG, Keberlanjutan, Pengelolaan Sumber Daya Alam, Daur Ulang
ANALISIS PENERAPAN STANDAR AKUNTANSI LINGKUNGAN DALAM MENINGKATKAN SEKTOR UMKM DI INDONESIA Wandi Pratama; Ersi Sisdianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3248

Abstract

Abstract: The implementation of environmental accounting standards in the Micro, Small, and Medium Enterprises (MSMEs) sector in Indonesia is a crucial issue in supporting sustainable development. MSMEs, as the backbone of the national economy, significantly impact the environment through emissions, waste, and resource utilization. This study employs a qualitative method with a literature review approach to analyze the application of environmental accounting standards in managing environmental impacts by MSMEs in Indonesia. The findings reveal that although the adoption of environmental accounting standards in the MSMEs sector remains limited, awareness of sustainability's importance is growing. Challenges such as low understanding, limited resources, and insufficient regulatory support are identified as major obstacles. However, opportunities exist through training, incentives, and collaboration between the government, business actors, and communities to enhance the implementation of these standards. In conclusion, environmental accounting adoption can serve as a strategic move for MSMEs to improve operational efficiency, regulatory compliance, and competitiveness in the global market. Keywords: Environmental Accounting, Msmes, Accounting Standards, Sustainability, Sustainable Development Abstrak: Penerapan standar akuntansi lingkungan di sektor Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia menjadi isu penting dalam mendukung pembangunan berkelanjutan. UMKM, sebagai tulang punggung perekonomian nasional, memiliki dampak signifikan terhadap lingkungan, baik dalam bentuk emisi, limbah, maupun penggunaan sumber daya alam. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi pustaka untuk menganalisis penerapan standar akuntansi lingkungan dalam pengelolaan dampak lingkungan oleh UMKM di Indonesia. Hasil kajian menunjukkan bahwa meskipun penerapan standar akuntansi lingkungan di sektor UMKM masih terbatas, kesadaran akan pentingnya keberlanjutan terus meningkat. Faktor seperti rendahnya pemahaman, keterbatasan sumber daya, dan kurangnya regulasi yang mendukung menjadi tantangan utama. Namun, terdapat peluang melalui pelatihan, insentif, dan kolaborasi antara pemerintah, pelaku usaha, dan komunitas untuk meningkatkan implementasi standar ini. Kesimpulannya, penerapan akuntansi lingkungan dapat menjadi langkah strategis bagi UMKM untuk meningkatkan efisiensi operasional, kepatuhan regulasi, dan daya saing di pasar global. Kata kunci: Iklan, Oppo, Semiotika, Smartphone, Simbolisme
Analisis Strengths, Weaknesses, Opportunities, dan Strategi Email Marketing Dalam Pemasaran Baitulloh, Sabit; Sulistyowati, Sulistyowati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3256

Abstract

Nowadays, the role of digital marketing is crucial in a company's marketing strategy. One of the efficient digital marketing elements is email marketing. Email marketing is a marketing strategy in which the distribution and offering of product information is sent via consumer email addresses. This research aims to analyze email marketing strategies using the SWO analysis approach, as well as strategies in achieving marketing goals. Through a comprehensive literature review, this research will identify strengths, weaknesses, opportunities and strategies in utilizing email marketing. Email marketing has strengths including: a) Facilitate Communication; b) Introduce Company Profile; c) Become a Publication Tool; d) Easy to Provide Information; e) Create a Professional Impression; f) Find Partners; g) Can Reach Potential Customers From Anywhere; h) Impact Can Be Immediately Felt; i) The Process and Results Are Easy to Measure; and ii) Processes and Results are Easy to Measure; and j) Provide Multiple Effects. While among the weaknesses are: a) Messages/Emails Sent End up in the Customer's Spam Folder; b) Time-delays that result in delays in sending messages/Emails; c) Email is not owned by everyone/customers.
Dampak Liberalisasi Perdagangan Susu terhadap Peternak Lokal di Boyolali : Studi Kasus Kebijakan Impor Putri Rahayu; Bekti Pangestu; Ridha Alfisya Rasyidin; Sarpini
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3264

Abstract

International trade plays a crucial role in the economic growth of a country, including Indonesia. However, in recent decades, the national dairy industry has faced increasingly complex challenges due to trade liberalization and import policies. The impact of this policy was the milk dumping case that occurred in Boyolal. This incident attracted national attention and raised fundamental questions regarding the sustainability of the dairy farming sector in Indonesia. Using the narrative literature review method, namely comparing and analyzing previously existing theories. The literature review study used is conducting a comprehensive literature review on the topic discussed, including reference sources such as scientific journals, books and other references. International Trade, Trade Liberalization Concept. Milk Trade Liberalization Policy in Indonesia, Especially Regarding Imports, Dairy Cattle Farmers, Boyolali, Impact of Import Policy on Dairy Cattle Farmers, dairy farmers protest the policy of restricting local milk quotas to the Industrial Processing Industry (IPS). This policy causes local cow's milk to not be absorbed by factories, to accumulate and be wasted. Government policy solution for local Boyolali milk farmers. International trade plays an important role in the economic growth of a country, including Indonesia. However, the dairy industry in Indonesia has faced complex challenges in recent decades due to trade liberalization and import policies. The most significant impact of this policy was the dumping of excess milk in Boyolali, Central Java. strict on milk imports, introducing import tariffs protects local farmers from unfair price competition.
URGENSI AKUNTANSI LINGKUNGAN DALAM MENINGKATKAN DAYA SAING PERUSAHAAN DI PASAR GLOBAL ERA DIGITAL Shalshabila Fitria Rhamadani; Ersi Sisdianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3265

Abstract

Abstract: This study aims to analyze the urgency of implementing environmental accounting to enhance corporate competitiveness in the global market during the digital era. The research employs a qualitative method with a literature review approach, collecting data from relevant journals, books, and reports. Environmental accounting plays a critical role in integrating sustainability aspects into corporate strategies, focusing on transparency and accountability for environmental impacts. This approach not only helps companies meet global standards but also builds trust among consumers and investors. The digital era offers new opportunities for implementing environmental accounting through the use of technologies such as big data and the Internet of Things (IoT) to monitor and report environmental performance in real-time. The findings indicate that integrating environmental accounting with digital technologies can strengthen a company’s competitive position in an increasingly competitive global market. Keywords: Environmental Accounting, Competitiveness, Digital Era Abstrak: Penelitian ini bertujuan untuk menganalisis urgensi penerapan akuntansi lingkungan dalam meningkatkan daya saing perusahaan di pasar global pada era digital. Metode yang digunakan adalah kualitatif dengan pendekatan studi pustaka, di mana data dikumpulkan melalui analisis literatur dari jurnal, buku, dan laporan yang relevan. Akuntansi lingkungan memainkan peran penting dalam mengintegrasikan aspek keberlanjutan ke dalam strategi bisnis perusahaan, dengan fokus pada transparansi dan akuntabilitas terhadap dampak lingkungan. Pendekatan ini tidak hanya membantu perusahaan memenuhi standar global tetapi juga meningkatkan kepercayaan konsumen dan investor. Era digital memberikan peluang baru dalam mengimplementasikan akuntansi lingkungan melalui pemanfaatan teknologi, seperti big data dan Internet of Things (IoT), untuk memantau dan melaporkan kinerja lingkungan secara real-time. Hasil penelitian menunjukkan bahwa integrasi akuntansi lingkungan dengan teknologi digital dapat memperkuat posisi kompetitif perusahaan di pasar global yang semakin kompetitif. Kata kunci: Akuntansi Lingkungan, Daya Saing, Era Digital
IMPLEMENTASI KEBIJAKAN INTEGRASI EKONOMI DAN DAMPAKNYA TERHADAP PENGEMBANGAN UMKM DI INDONESIA Ayu Nursasi; Nanda Hanifah; Rifani Tri Handani; Sarpini Sarpini
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3271

Abstract

Kebijakan integrasi ekonomi membawa pengaruh pada pengembangan Usaha Mikro Kecil dan Menengah (UMKM) di Indonesia. Integrasi ekonomi dengan inisiatif seperti Masyarakat Ekonomi ASEAN(MEA) dan kebijakan terkait lainnya menawarkan peluang bagi UMKM untuk mengakses pasar internasional, mentransfer teknologi, serta mengadopsi digitalisasi yang dapat meningkatkan dayasaing mereka. Namun, UMKM juga menghadapi tantangan besar, seperti persaingan ketat dengan produk impor, keterbatasan modal, teknologi yang terbatas, serta fasilitas yang belum memadai, khususnya di wilayah terpencil. Metode pendekatan yang diterapkan dalam penelitian ini yaitu studi pustaka, dengan menghimpun data dari berbagai literatur yang tepat. Hasil penelitian menunjukkan bahwa meskipun kebijakan integrasi ekonomi memberikan peluang besar, banyak UMKM yang masih kesulitan untuk memanfaatkannya sepenuhnya karena berbagai hambatan struktural. Oleh karena itu, diperlukan strategi untuk meningkatkan akses pembiayaan, pelatihan keterampilan, adopsi teknologi, serta Pembangunan infrastruktur yang mendukung UMKM. Dengan dukungan kebijakan yang tepat dan sinergi antara berbagai pihak, UMKM dapat lebih berdayasaing di pasar global serta berkontribusi lebih signifikan pada perekonomian Indonesia.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN SYARIAH DAN PERANANNYA DALAM PENGELOLAAN DANA ZAKAT, INFAQ, DAN SEDEKAH DALAM PERSPEKTIF ISLAM Melyn Anggraini; Ersi Sisdianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3272

Abstract

Abstract: This study aims to analyze the application of Islamic accounting and its role in the management of zakat, infaq, and sedekah funds in Indonesia. The research method used is qualitative with a literature study approach, utilizing written sources such as journals, books, and other related documents. Islamic accounting, based on Islamic principles, plays a crucial role in ensuring that the management of zakat, infaq, and sedekah funds is conducted transparently, accountably, and in accordance with Islamic law. The implementation of Islamic accounting in the management of social funds aims to optimize the distribution of funds to the mustahik (beneficiaries) and ensure that the funds are used in accordance with the goals of Sharia. This study also identifies challenges faced in the implementation of Islamic accounting, such as the lack of understanding among zakat administrators, as well as the need for clearer and more structured accounting standards. The results of this study are expected to contribute to the development of a more effective Islamic accounting system for the management of zakat, infaq, and sedekah funds. Keywords: Islamic Accounting, Zakat, Infaq, Sedekah, Fund Management Abstrak: Penelitian ini bertujuan untuk menganalisis penerapan akuntansi syariah dan perannya dalam pengelolaan dana zakat, infaq, dan sedekah di Indonesia. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan studi pustaka, yang memanfaatkan sumber-sumber tertulis seperti jurnal, buku, dan dokumen terkait lainnya. Akuntansi syariah, yang berlandaskan pada prinsip-prinsip Islam, memiliki peran penting dalam memastikan bahwa pengelolaan dana zakat, infaq, dan sedekah dilakukan secara transparan, akuntabel, dan sesuai dengan hukum Islam. Penerapan akuntansi syariah dalam pengelolaan dana sosial ini bertujuan untuk mengoptimalkan distribusi dana kepada mustahik (penerima) dan memastikan bahwa dana digunakan sesuai dengan tujuan syariah. Penelitian ini juga mengidentifikasi tantangan yang dihadapi dalam implementasi akuntansi syariah, seperti kurangnya pemahaman di kalangan pengelola zakat, serta kebutuhan akan standar akuntansi yang lebih jelas dan terstruktur. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan sistem akuntansi syariah yang lebih efektif untuk pengelolaan dana zakat, infaq, dan sedekah. Kata kunci: Akuntansi Syariah, Zakat, Infaq, Sedekah, Pengelolaan Dana

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