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Soritua Ahmad Ramdani Harahap
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Islamic Business and Management Journal (IBMJ)
Published by Universitas Darussalam Gontor
ISSN : 26226316     EISSN : 26226324     DOI : 10.21111
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Islamic Business and Management Journal (IBMJ) (P-ISSN: 2622-6316 | E-ISSN: 2622-6324) is a semiannual journal published by University of Darussalam Gontor. IBMJ have collaborated with Forum Pengelola Jurnal Manajemen. In line with the objective of the University, the journal is committed to promoting and developing contemporary issues in Business and Islamic management. In the broadest sense, in order to keep scholars on research in the area of management. The editorial board welcomes original submissions in several fields: 1. Islamic Finance 2. Islamic Human Resource Management 3. Islamic Marketing IBMJ is currently indexed by ISSN BRIN, Google Scholar, and other indexes in the future.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 86 Documents
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Technological Innovation Fintech in Accounting Information System Development: Case Study of Micro, Small and Medium Enterprises (MSMEs) in Gonilan Village Farika, Devina Widya; Achyani, Fatchan
Islamic Business and Management Journal Vol. 7 No. 2 (2024): IBMJ | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ibmj.v7i2.14587

Abstract

This study aims to analyze the impact of financial technology (FinTech) innovation on the accounting information systems of Micro, Small, and Medium Enterprises (MSMEs) in Gonilan Village. The research employed a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation. The results indicate that the adoption of QRIS enhances transaction efficiency, financial record accuracy, and business branding. However, challenges such as dependence on internet connectivity and the risk of fraud remain obstacles. This study provides recommendations for training and infrastructure improvements to support the digital transformation of MSMEs. Keywords: FinTech, QRIS, Accounting Information System, MSMEs
Optimalization Micro Small And Medium Enterprises Role In Supporting The Halal Tourism Sector In Aceh Jalilah; Isnaliana; Djakfar, Inayatillah; Amanatillah, Dara
Islamic Business and Management Journal Vol. 8 No. 1 (2025): IBMJ | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ibmj.v8i1.14658

Abstract

Micro, Small and Medium Enterprises (MSMEs) and the tourism industry have an inseparable link because the availability of halal products or halal services is fundamental in building the halal tourism sector. Therefore, to support the development of the halal tourism sector, optimizing halal products, including MSME products, is one of the keys. This study aims to describe optimizing the role of MSMEs in supporting halal tourism in Aceh. The method used in this research is descriptive analysis with a qualitative approach. The data source used is primary data in the form of interviews with several related agencies, namely LPPOM MPU Aceh, Culture and Tourism Service, Aceh Cooperative and SME Service and MSME actors. The results of this research show that the government, through related institutions, namely LPPOM MPU, the Tourism Office and the Cooperatives and SMEs Service, has made efforts to support the development of the halal MSME sector in order to boost the halal tourism sector through the provision of facilities and various development programs that have been carried out. As for optimizing the role of MSMEs, if we look at the realization of objectives, alternative programs and resources, the role of MSMEs in supporting the halal tourism sector in its implementation is not yet optimal, even though the government itself has attempted various programs and policies to optimize the MSME sector.
Information System Effectiveness Analysis Accounting For Receipts, Recording and Financial Reporting At Cv. Bina Puskud Mandiri Hasibuan, Vania Adisty Hasibuan; Rama Gita Suci
Islamic Business and Management Journal Vol. 8 No. 1 (2025): IBMJ | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ibmj.v8i1.14725

Abstract

This study was conducted with the aim of determining the accounting information system for cash receipts, recording and reporting at CV Bina Puskud Mandiri. The research approach used a qualitative descriptive type with interview methods, observation, documentation and previous research results. The results of the study indicate that the accounting information system for cash receipts, recording and reporting at CV Bina Puskud Mandiri is carried out manually and computerized. Manually, it is done by recording sales recaps on cash vouchers and computerized by using Microsoft Excel in sales recaps, journals and financial reports. Using Microsoft Excel in cash receipts, recording and reporting requires more time and greater effort in accuracy so that there are no errors that can harm CV Bina Puskud Mandiri.
Determinants of Entrepreneurial Decision-Making: The Roles of E-Commerce, Digital Payment, Self-Efficacy, Accounting Information Systems, and Financial Literacy Maharani, Safira Amelia; Fauzan
Islamic Business and Management Journal Vol. 8 No. 1 (2025): IBMJ | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ibmj.v8i1.14730

Abstract

The objective of this study is to analyze the influence of e-commerce, digital payment systems, self-efficacy, accounting information systems, and financial literacy on entrepreneurial decision-making. This analysis will be based on a case study of Accounting students at Universitas Muhamadiyah Surakarta from the class of 2021–2023. The present study employs a quantitative approach, utilizing proportionate stratified random sampling for the selection of the study's sample. The sample consists of 313 respondents. The primary data were collected through a digital questionnaire distributed via Google Forms, utilizing a 5-point Likert scale. The data were analyzed using Partial Least Squares (PLS) and processed with SmartPLS 4.1 software. The findings suggest that e-commerce, digital payment methods, and self-efficacy exert a positive and significant influence on entrepreneurial decision-making processes. Conversely, the accounting information system does not demonstrate a substantial impact on entrepreneurial decision-making.
The Influence of Islamic Financial Literacy, Islamic Financial Inclusion, and Locus of Control on the Financial Performance of Muslim MSMEs in Pekanbaru City Saputri, Sri Wulan; Ramashar, Wira; Rodiah, Siti
Islamic Business and Management Journal Vol. 8 No. 1 (2025): IBMJ | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ibmj.v8i1.14733

Abstract

This study aims to analyze the influence of Islamic financial literacy, Islamic financial inclusion, and locus of control on the financial performance of Muslim MSMEs in Pekanbaru City. The research employs a quantitative approach using a survey method through questionnaires distributed to 100 Muslim MSME actors selected using convenience sampling. Data analysis was conducted using Structural Equation Modeling (SEM) based on SmartPLS 4.0. The results show that Islamic financial literacy has a significant positive effect on the financial performance of MSMEs. Likewise, Islamic financial inclusion has a significant positive effect on MSME financial performance. Furthermore, locus of control also has a significant positive effect on MSME financial performance. The coefficient of determination (R²) value of 0.274 indicates that these three variables explain 27.4% of the variation in the financial performance of MSMEs. These findings highlight the importance of increasing understanding of Islamic financial principles, improving access to Islamic financial services, and strengthening self-control and personal responsibility in managing business finances.
The Effect of Fraud Hexagon, Good Corporate Governance, and Whistleblowing System in Detecting Fraud in Financial Statements (Empirical Study on Food and Beverage Sub-sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021-2023 Wulandari, Dilla Fitri; Fatchan Achyani
Islamic Business and Management Journal Vol. 8 No. 1 (2025): IBMJ | June
Publisher : University of Darussalam Gontor

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

Abstract

Fraud, defined as an intentional act to obtain or lose property through deception or unfair means for personal gain, poses a serious threat to the integrity of financial information and public trust. Although the frequency of cases is lower than asset misappropriation or corruption, financial statement fraud causes the most significant financial losses and has the potential to trigger corporate bankruptcy. This study aims to analyze the influence of Fraud Hexagon, Good Corporate Governance (GCG), and Whistleblowing System in detecting fraud in financial statements. The Fraud Hexagon framework is used to identify the elements that trigger fraud, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. In the context of GCG, this study specifically highlights the role of the Board of Commissioners and the Audit Committee as pillars of internal supervision and control. Meanwhile, the Whistleblowing system is assumed to be an important mechanism in the prevention and early detection of fraudulent practices. The sampling technique used purposive sampling with 87 samples that met the research criteria. The data analysis method used is the classical assumption test and multiple linear regression analysis, with hypothesis testing through the T statistical test, F statistical test, and coefficient of determination. The results of the study indicate that opportunity, capability, and collusion in Fraud Hexagon have a positive effect on financial statement fraud. In addition, the Board of Commissioners also has a positive effect on financial statement fraud. However, pressure, rationalization, and arrogance in Fraud Hexagon, the Audit Committee in GCG, and the Whistleblowing System do not have a significant effect on financial statement fraud.

Page 9 of 9 | Total Record : 86

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