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Journal of Sharia Economics, Banking and Accounting
Published by Sekolah Tinggi Agama Nurul Islam Mojokerto
ISSN : 30319110     EISSN : 30319110     DOI : https://doi.org/10.52620/jseba
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Sharia Economics, Banking and Accounting, published by STAI Nurul Islam Mojokerto. It is a biannual refereed journal concerned with the practice and processes of Sharia Economics, Banking and Accounting. It provides a forum for academics, practitioners and community representatives to explore issues and reflect on practices relating to the full range of engaged activity. This journal is a peer-reviewed online journal dedicated to the publication of high quality research focused on research and best pratices. The mission of Journal of Sharia Economics, Banking and Accounting is to serve as the premier peer-reviewed, interdisciplinary journal to advance theory and practice related to all forms of social science. This includes highlighting innovative endeavors, critically examining emerging issues, trends, challenges, and opportunities; and reporting on studies of impact in the areas of social sciences and humanities.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 33 Documents
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Analisis Sertifikasi Halal dan Harga terhadap Keputusan Membeli Produk pada Toko Kens Bakery Sawojajar Malang Thoyibah, Qurrota A'yun Pramitha; Rosy, Pahrur
Journal of Sharia Economics, Banking and Accounting Vol 2, No 1: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i1.151

Abstract

Persaingan bisnis yang ketat menjadikan masyarakat dapat memilih produk yang murah dengan cara yang mudah. Akibatnya timbul persaingan dalam menawarkan produk yang  berkualitas dengan harga yang mampu bersaing di pasaran. Sertifikasi halal bertujuan untuk memberikan kepastian hukum dan perlindungan terhadap konsumsen, serta meningkatkan daya saing produk dalam negeri guna meningkatkan pendapatan. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas produk dan harga terhadap minat beli pada Toko Kens Bakery dan untuk mengetahui variabel manakah yang mempunyai pengaruh lebih dominan terhadap Keputusan Membeli Produk pada Toko Ken’s Bakery. Penelitian ini menggunakan metode penelitian kuantitatif. Responden dalam penelitian ini adalah konsumen Toko Ken’s Bakery  yang berjumlah 53 orang. Berdasarkan hasil penelitian Uji Simultan / bersama-sama (uji F) membuktikan bahwa semua variabel independen (bebas) yaitu Sertifikasi Halal (X1) dan Harga (X2) mempunyai pengaruh yang signifikan terhadap variabel dependen (terikat) yaitu variabel Keputusan membeli produk (Y). Dimana diketahui nilai Fhitung 8,499 lebih dari Ftabel 3,16. Sehingga dapat disimpulkan bahwa semua variabel independen (bebas) terdapat pengaruh terhadap keputusan membeli produk pada Toko   Ken’s Bakery. Secara statistik menggunakan Uji Parsial menunjukkan bahwa seluruh variabel independen (bebas) berpengaruh terhadap keputusan membeli produk pada Toko Ken’s Bakery. Maka bisa dilihat dari hasil uji parsial/individu (Uji T) variabel yang paling dominan adalah variabel harga dengan nilai Thitung 2,562 lebih dari Ttabel 2,002465.
Differential Analysis in Ultra Micro Business: The role of Activity Based Costing Rohma, Frida Fanani; Bullah, Habi; Chamalinda, Khy'sh Nusri Leapatra; Zulfatillah, Auliya
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.179

Abstract

Production costs are a part of determining the cost of goods that can affect the amount of profit generated by the company. The development of research is still limited to an effort to consider several traditional counting techniques, differential analysis and Activity Based Costing (ABC) separately. This study seeks to explore the role of differential analysis using the Activity Based Costing (ABC) method in the simultaneous analysis mechanism. This study uses a qualitative method. This research uses Ultra Micro Based on initial observations, it is shown that the understanding of the management of cost information is still very limited. Thus, an exploration was carried out by facilitating the preparation of a differential analysis by elaborating activity-based costing in the system for determining the cost of production. The results showed that the application of differential costs as the basis for making special orders decisions was to add up all production costs, variable costs and fixed costs. The profit obtained is greater than the profit obtained without a special order and the best alternative used by the company in making decisions is receiving from customers.
Strategi Pendayagunaan Program “Gresik Berdaya” dalam Meningkatkan Ekonomi Mustahik di Badan Amil Zakat Nasional (BAZNAS) Gresik Rahman, Taufiqur
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.182

Abstract

In this increasingly developing era, poverty is still a problem in every country, therefore there is a need for policies to reduce poverty, one of which is through zakat. Where one of the institutions that play a role in the utilization of zakat funds, namely the Gresik Regency National Amil Zakat Agency (BAZNAS) has the duties and functions of collecting and distributing, utilizing zakat, infaq, and alms (ZIS) which has several programs in utilizing ZIS funds, one of which is the Gresik Berdaya program which consists of 3 programs namely work tool assistance, business capital assistance or microfinance and rolling livestock assistance which aims to improve the mustahik economy.The type of research used by researchers in this study is a type of qualitative research with a qualitative descriptive approach that uses field research through observation, interviews and documentation of the head of the distribution department, the distribution staff and the mustahik who receive assistance. The results showed that there were 3 assistance strategies for the utilization of the Gresik Empowered program, including work tool assistance, business capital assistance, and rolling livestock assistance. BAZNAS Gresik Regency implemented a strategy by carefully selecting mustahik so that the assistance provided was truly beneficial to the mustahik, and also working with the village UPZ the assistance can be felt by the BAZNAS Gresik mustahik
Analisis Implementasi Akuntansi Berbasis Digital pada UMKM yang Terindeks Sinta: Studi Literatur Hayati, Nur; Aprilia, Nikmatul Riskiyah; Sari, Silvia; Iqrimah, Rafika; Arifin, Deswita Aurellia
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.180

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kendala-kendala yang dihadapi oleh para pelaku UMKM dalam menerapkan digital accounting serta memberikan rekomendasi untuk meningkatkan pemahaman dan penerapan digital accounting di kalangan UMKM di Indonesia. Metodologi penelitian yang digunakan dalam penelitian ini yaitu menggunakan pendekatan  literatur review. Dalam penelitian ini terdapat 20 artikel mengenai implementasi akuntansi berbasis digital pada UMKM yang sudah terakreditasi SINTA. Hasil penelitian yang diperoleh dari pemetaan mengenai implementasi akuntansi berbasis digital pada UMKM yaitu para pelaku UMKM belum sepenuhnya menerapkan akuntansi berbasis digital dalam penyusunan laporan keuangannya
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Pemberdayaan Masyarakat Terhadap Pencegahan Kecurangan Pitaloka, Bella Dwi Gina; Carolina, Anita; Abrori, Rian; Bullah, Habi
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.183

Abstract

The tourism sector is currently an important part of the economic development strategy directed at the concept of sustainable tourism. One such tourism is mangrove ecotourism which requires the implementation of good governance and open community participation to avoid fraud. Therefore, this study aims to examine the effect of implementing accountability and transparency as well as the sustainability of community participation and empowerment in all operational activities on fraud prevention. The sample obtained in this study was 161 respondents from 4 mangrove tours based on purposive sampling method which was analyzed using multiple linear regression tests. The results showed that accountability has a positive effect on fraud prevention, while transparency, community participation and community empowerment have no effect on fraud prevention
Predicting Trends in Islamic Banking & Finance: A Big Data Analysis Using Google Trends and AI Koswara, Asep
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.199

Abstract

This study employs big data analysis and AI forecasting to predict global public interest trends in Islamic Banking and Finance over the period 2020 to 2025, using Google Trends data and the artificial intelligence (NeuralProphet) model. Five key terms—Islamic finance, Islamic banking, sukuk, takaful, and halal investment—were analyzed to capture diverse sector dynamics. Forecasts reveal varying trends: takaful shows the highest predicted interest (85.6) with strong seasonal fluctuations, Islamic finance and halal investment exhibit steady growth with moderate seasonality, while sukuk and Islamic banking display irregular, event-driven patterns. Model evaluation via MAE (0.41–5.03), RMSE (0.49–6.95), and R² (0.16–0.67) reflects differing predictive accuracies, highlighting stable sectors versus more volatile markets. These findings underscore the potential of integrating big data and AI to enhance strategic planning and responsiveness in Islamic finance, supporting tailored, data-driven decision-making aligned with evolving market behavior.
Mengurai Hubungan Literasi Keuangan dan Pembiayaan UMKM: Studi Kasus ‎Transformasi Ekonomi Mikro Yazid, Muhammad Hikmal
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.175

Abstract

Artikel ini bertujuan untuk menganalisis hubungan antara literasi keuangan dan akses pembiayaan pada UMKM di Indonesia serta dampaknya terhadap perkembangan ekonomi mikro. UMKM memiliki peran yang sangat penting dalam perekonomian Indonesia, namun seringkali menghadapi tantangan dalam memperoleh pembiayaan dari lembaga keuangan formal. Salah satu faktor yang mempengaruhi adalah tingkat literasi keuangan pelaku UMKM yang masih rendah. Penelitian ini menggunakan pendekatan kualitatif dengan studi kasus pada beberapa UMKM yang telah mengikuti program literasi keuangan yang diselenggarakan oleh Bank Indonesia. Hasil penelitian menunjukkan bahwa peningkatan literasi keuangan dapat memperbesar peluang UMKM dalam mengakses pembiayaan formal, yang berdampak pada stabilitas dan keberlanjutan usaha. Program literasi keuangan yang diterapkan oleh Bank Indonesia memberikan pelatihan tentang pengelolaan keuangan yang baik, perencanaan keuangan, serta pemahaman tentang produk dan layanan keuangan yang tersedia. Meskipun demikian, penelitian ini juga menemukan adanya sejumlah kendala yang dihadapi oleh pelaku UMKM, seperti rendahnya kesadaran akan pentingnya pengelolaan keuangan yang tepat, keterbatasan pengetahuan mengenai produk keuangan, dan keterbatasan akses terhadap teknologi yang memadai. Selain itu, terdapat juga tantangan dalam mengintegrasikan pengetahuan yang diperoleh dari pelatihan ke dalam praktik sehari-hari. Oleh karena itu, penelitian ini menyimpulkan bahwa program literasi keuangan yang telah diterapkan perlu ditingkatkan dan diperluas, serta disesuaikan dengan karakteristik dan kebutuhan spesifik masing-masing sektor UMKM. Peningkatan akses terhadap teknologi dan penyuluhan yang lebih intensif juga diperlukan untuk memastikan bahwa pelaku UMKM dapat memanfaatkan pembiayaan secara maksimal. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan kebijakan ekonomi mikro yang lebih inklusif dan berkelanjutan.
Integrasi Teknologi Digital dalam Pengembangan Sistem Akuntansi Modern Salsabila, Putri; Arwani, Agus
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.210

Abstract

This study aims to systematically examine how digital technologies are integrated into modern accounting systems in Indonesia. Using a Systematic Literature Review (SLR) method, ten national journal articles from 2018–2023 were analyzed to identify trends, benefits, and challenges of technologies such as cloud accounting, artificial intelligence, big data, blockchain, and ERP. Findings show that digital integration enhances efficiency, accuracy, and transparency in financial reporting. However, barriers such as limited digital literacy, insufficient infrastructure, and inconsistent regulations hinder widespread adoption. The role of accountants is also evolving towards strategic data analysis. The study concludes that collaborative efforts among government, academia, and industry are essential for successful digital transformation in accounting. This research provides comprehensive insights and recommendations to support policy formulation and the development of technology-based accounting practices.
Towards a Systematic Classification of Methodologies in Islamic Economics Zatadini, Nabila; Lahuri, Setiawan Bin; Rosyida, Yuniar Fathiyyatur
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.287

Abstract

The methodology of Islamic economics currently used tends to adapt from contemporary economics. To address this issue, several Muslim scholars and economists have attempted to develop a methodology for Islamic economics. However, due to the diverse opinions of many Muslim scholars and economists, this methodology remains diverse and has not been systematically codified. To address this issue, this study aims to classify the methodology of Islamic economics based on literature analysis from Muslim economists. The research method used is library research which analyzes the opinions of Muslim economists from journal articles, books, papers, etc. This study found that Muslim economic opinions regarding their main discussion on the methodology of Islamic economics can be divided into four: (1) doctrine; Baqir al-Sadr and Abbas Mirakhor, (2) maqasid sharia; Umer Chapra and Mehmet Asutay, (3) economic problems; A. Mannan, Sabah Eldin Zaim, Akram Khan, Mohammad Aslam Haneef, and Sayyid Tahir, (4) human behavior; Monzer Kahf, Anas Zarqa, and Zub
Analisis Sentimen Konsumen terhadap Brand Lokal pada Pertumbuhan Ekonomi Digital di Indonesia Najwa, Nehayatul; Syafa’ati, Dini; Syakira, Elsa; Gunawan, Ade
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.207

Abstract

Penelitian ini bertujuan untuk menganalisis sentimen konsumen terhadap merek -merek lokal Indonesia dalam konteks pertumbuhan ekonomi digital. Penggunaan pendekatan kualitatif berdasarkan analisis data digital dari media sosial (Twitter dan Tiktok) dan media non-sosial (pesan online, blog, artikel) mengumpulkan penelitian ini. Sementara suasana hati konsumen didominasi oleh emosi positif (dirujuk oleh 561), peningkatan suasana hati negatif (dirujuk oleh 60) menunjukkan risiko risiko yang harus segera diantisipasi dari merek lokal. Platform Twitter dan Tiktok adalah saluran utama yang menyebarkan cerita digital dengan partisipasi penting dari pembuat konten. Namun, strategi komunikasi merek lokal tetap tidak berbasis data suasana hati dan tidak konsisten untuk membangun narasi yang mendalam. Pernyataan tersebut menyoroti pentingnya mengintegrasikan analisis suasana hati ke dalam pemasaran, pengembangan produk, dan strategi layanan. Secara teori, penelitian ini memperkaya literatur tentang branding lokal di era digital. Dalam praktiknya, hasil industri, pemerintah dan pemain KSME dapat digunakan sebagai dasar untuk menciptakan pedoman adaptasi dan strategi untuk dinamika pasar digital yang semakin kompetitif dan berbasis konsumen.

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