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INDONESIA
JURNAL EKONOMI, SYARIAH DAN STUDI ISLAM
Published by YAYASAN HAIAH NUSRATUL ISLAM
ISSN : -     EISSN : 29862981     DOI : https://doi.org/10.59548
Core Subject : Religion, Humanities, Art, Social,
Religion Arts Humanities Social Sciences
Focus and Scope of this journal is the result of research or literature review on economic, shariah, and Islamic studies
Arjuna Subject : Umum - Umum
Articles 46 Documents
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Living Hadis PENERAPAN FAMMI BISYAUQIN DI PONDOK PESANTREN HAMALATUL QUR’AN PUTRI JOGOROTO: KAJIAN LIVING HADITS Qothrunnada, Alyssa; Amrulloh, Amrulloh
Jurnal Ekshis Vol 3 No 2 (2025): JURNAL EKONOMI, SYARIAH DAN STUDI ISLAM
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v3i2.501

Abstract

This study discusses the Fammi Bisyauqin tradition at the Hamalatul Qur'an Putri Jogoroto Islamic Boarding School in Jombang as a means of implementing Living Hadith in Al-Qur'an education. Fammi Bisyauqin is a method of reciting and memorizing the Al-Qur'an that is rooted in the practices of the salaf scholars and has a basis in hadith about the importance of maintaining memorization so that it is not easily lost. Unlike previous studies that emphasized the technical effectiveness of this method, this study highlights the hadith dimension and the social construction behind it. Using a qualitative approach with a Living Hadith perspective, this study combines Hadith and ethnography to explore the experiences of students, the process of meaning transmission, and religious symbols in the implementation of this tradition. Data was collected through participant observation, in-depth interviews, and documentation of pesantren activities. The results of this study that Fammi Bisyauqin is not merely a method of memorization maintenance, but also a means of spiritual strengthening, character building, and the actualization of hadith in pesantren life. These findings contribute new insights to the study of Living Hadith while enriching the discourse on Al-Qur'an learning methods in pesantren environments.
Relevansi Teori Akuntansi Donleavy dalam Era Digital: Analisis terhadap Adaptasi Standar Akuntansi di Tengah Transformasi Teknologi Chairunnisa, Nanda; Ajar, Najra Nabiilah; Muda, Iskandar
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.551

Abstract

The development of digital technology has brought fundamental changes to accounting theory and practice. The digital transformation marked by the application of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT) has not only affected accounting information systems but also challenged the relevance and conceptual framework of conventional accounting standards such as IFRS and PSAK. This study aims to examine the relevance of classical accounting theory as described by Donleavy in facing the dynamics of financial reporting digitalization. Using a descriptive qualitative approach through literature study, this study evaluates how AI, ML, and IoT change the concepts of faithful representation, measurement reliability, and decision usefulness in financial reporting. The results show that the application of digital technology strengthens transparency, efficiency, and the value of accounting information, but at the same time poses conceptual challenges to the recognition, measurement, and verification of digital assets and artificial intelligence algorithms. A principles-based standards approach is considered more relevant than rule-based standards in the digital context because it provides flexibility and room for professional judgment regarding data-based transactions and intangible assets.
Relevansi Teori Akuntansi dan Teori Agensi dalam Praktik Akuntansi di Era Digital: Tinjauan Konseptual dalam Konteks Artificial Intelligence, Machine Learning, dan Internet of Things Maramis, Yolanda Noviasari; Siregar, Putri; Muda, Iskandar
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.553

Abstract

The development of digital technologies has significantly transformed accounting practices, particularly through the use of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT). This transformation raises important questions regarding the relevance of classical accounting theory and agency theory in modern accounting environments. This study aims to evaluate whether both theories remain relevant, undergo adjustment, or face new challenges in digital accounting practices, and to examine how technological developments affect the principles of accountability, transparency, and reliability in financial reporting. This research uses a qualitative descriptive approach with a conceptual analysis based on Donleavy’s (2018) framework in Foundations of Accounting Theory: Theoretical Logic and Professional Ethics and ten international journal articles published in 2025. The findings show that accounting theory and agency theory remain relevant but experience adjustments in explaining the role of technology. At the same time, digital technologies introduce challenges such as algorithmic opacity, data bias, and unclear accountability. Overall, both theories remain essential as conceptual foundations in guiding digital accounting practices.
Peran Program Kuliah Kerja Nyata dalam Meningkatkan Edukasi Keuangan Syariah pada Pelaku Usaha Mikro (Studi Kasus Desa Jaharun B Kec. Galang Deli Serdang Sumatera Utara) Al Hayyu, Muhammad Ihsan; Pasaribu, Ali Safran; Fadhilah, Farras; Rangkuti, Miswar Rasyid
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.624

Abstract

The Community Service Program (Kuliah Kerja Nyata / KKN) represents a practical implementation of the Tri Dharma of Higher Education, particularly in fostering community engagement and empowerment. This study aims to analyze the role of the KKN program in improving Islamic financial literacy among micro-enterprise actors. The research employs a qualitative descriptive approach, allowing for an in-depth understanding of participants’ experiences and program impact. Data were collected through interviews, observations, and documentation, involving six informants consisting of micro-enterprise actors and student participants. The findings indicate that the KKN program plays a significant role in enhancing participants’ understanding of fundamental Islamic financial concepts. These include basic financial management, simple bookkeeping practices, and the application of ethical business values such as honesty (shiddiq), trustworthiness (amanah), fairness (‘adl), and transparency. The educational approach adopted by students is participatory and contextual, enabling micro-enterprise actors to easily comprehend and directly apply the knowledge in their daily business activities. Furthermore, the program contributes to increasing awareness of the importance of separating personal and business finances, planning cash flow, and avoiding practices that contradict Islamic principles, such as riba (interest).
Tradisi Mangupa-Upa Dalam Adat Mandailing Menurut Hukum Islam: Studi Kasus Di Desa Tangga Bosi III, Siabu, Kabupaten Mandailing Natal-Sumatera Utara Wahyudi, Indra; Ritonga, Habibullah; Tamba, Sulaiman
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.639

Abstract

This tradition functions not merely as a cultural ritual, but also embodies religious, social, and moral values deeply rooted in the daily life of the community. This study aims to examine the implementation of the Mangupa Upa tradition and to analyze its position from the perspective of Islamic law, particularly through the concept of ‘urf. This research employs a qualitative approach using field research methods. Data were collected through observation, in-depth interviews with traditional leaders, religious figures, and community members, as well as documentation related to the practice of Mangupa Upa. The data were analyzed using a descriptive-analytical method by linking empirical findings with Islamic legal principles and ‘urf theory. The findings indicate that the Mangupa Upa tradition in Tangga Bosi III Village remains well preserved and is regarded as a significant marker of Mandailing social identity. The tradition has undergone a process of value transformation, in which elements potentially conflicting with Islamic creed have gradually been abandoned and replaced by Islamic practices such as collective prayers, remembrance (dhikr), recitation of Surah Al-Fātiḥah, and expressions of gratitude to Allah SWT.
Implikasi Perkawinan di Bawah Tangan Terhadap Harta Anak Dan Istri (Studi Kasus di Desa Teluk Piai-Kualuh Hilir-Labura) Putra, Irwansyah; Bakar, Abu; Habibullah, Habibullah
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.640

Abstract

Unregistered marriage is a marital practice conducted without official registration and without the presence of an authorized state official, resulting in the absence of legal protection for the parties involved. This condition often causes significant disadvantages, particularly for wives and children, in terms of legal status and property rights. Although it contradicts existing laws and regulations, unregistered marriage remains widely practiced within Indonesian society. This study aims to: (a) analyze the implications of unregistered marriage for the legal status of wives, children, and marital property (a case study in Teluk Piai Village, Kualuh Hilir District, North Labuhan Batu Regency); (b) examine the legal consequences of unregistered marriage based on Law No. 1 of 1974 on Marriage and its amendments; and (c) identify the legal remedies available to protect the rights and status of the parties concerned. This research employs a qualitative approach with a case study design through direct field observation. The findings indicate that unregistered marriage, commonly performed for religious or customary reasons, lacks explicit regulation in Indonesian legislation, resulting in considerable legal vulnerability for wives and children.

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