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TRANSFORMATION OF INFORMATION SYSTEMS TOWARDS RISK MANAGEMENT IN SYARIAH BANKS IN THE DIGITAL ERA: TRANSFORMASI SISTEM INFORMASI TERHADAP PENGELOLAAN RISIKO PADA BANK SYARIAH DI ERA DIGITAL
Get PDFABSTRAK
Artikel ini bertujuan untuk mengkaji secara sistematis hubungan antara transformasi sistem informasi dan pengelolaan risiko pada bank syariah di era digital, dengan fokus pada mekanisme bagi hasil yang berlandaskan prinsip keadilan dan transparansi. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan mengikuti pedoman PRISMA untuk memastikan transparansi dan akurasi dalam proses seleksi literatur. Teknik pengumpulan data dilakukan melalui pencarian artikel ilmiah dari berbagai database bereputasi seperti SINTA, DOAJ, dan Scopus, menggunakan kata kunci yang relevan dengan topik penelitian.Sebanyak 30 artikel yang memenuhi kriteria inklusi dan eksklusi dianalisis secara tematik untuk mengidentifikasi pola-pola temuan terkait pengaruh transformasi digital terhadap efektivitas manajemen risiko di bank syariah. Hasil penelitian menunjukkan bahwa transformasi sistem informasi berperan penting dalam meningkatkan kemampuan bank syariah dalam mengidentifikasi, mengukur, dan mengendalikan risiko, khususnya pada produk-produk berbasis akad seperti mudharabah dan musyarakah. Sistem informasi digital juga terbukti berkontribusi dalam menjaga prinsip-prinsip syariah, meningkatkan efisiensi operasional, dan mendorong transparansi dalam pelaporan serta pengambilan keputusan.Meskipun demikian, tantangan seperti ketimpangan informasi, keterbatasan infrastruktur, dan kompleksitas algoritma digital masih menjadi hambatan dalam implementasinya secara menyeluruh. Kajian ini memberikan kontribusi teoretis terhadap pengembangan literatur ekonomi Islam dengan menawarkan kerangka integratif antara digitalisasi, manajemen risiko, dan kepatuhan syariah. Secara praktis, temuan ini berguna bagi regulator, pengembang sistem informasi, dan pelaku industri perbankan syariah dalam merancang solusi digital yang tetap berlandaskan nilai-nilai Islam.ABSTRACT
This article aims to systematically examine the relationship between information system transformation and risk management in Islamic banking in the digital era, with a particular focus on profit-sharing mechanisms grounded in the principles of fairness and transparency. The study employs a Systematic Literature Review (SLR) method following the PRISMA guidelines to ensure transparency and rigor in the literature selection process. Data were collected through searches of reputable databases such as SINTA, DOAJ, and Scopus, using relevant keywords aligned with the research objectives.A total of 30 articles meeting inclusion and exclusion criteria were analyzed thematically to identify patterns related to the impact of digital transformation on risk management effectiveness within Islamic banks. The findings reveal that information system transformation significantly enhances the bank’s ability to identify, measure, and control risks, particularly in contracts such as mudharabah and musyarakah. Digital systems also contribute to ensuring Sharia compliance, improving operational efficiency, and fostering transparency in reporting and decision-making processes.However, the implementation still faces several challenges, including information asymmetry, infrastructure limitations, and algorithmic complexity. The study offers a theoretical contribution by integrating digital transformation, risk management, and Sharia compliance into a unified framework within the Islamic economics literature. Practically, the findings provide valuable insights for regulators, Islamic system developers, and banking practitioners in designing responsive and Sharia-compliant digital infrastructures that align with Islamic ethical and legal principles
profit-sharing scheme, mudharabah, musyarakah, digitalization, effectiveness, Islamic banking.: Dynamics of Mudharabah and Musyarakah Implementation in the Islamic Banking Industry in the Era of Digital Disruption
Get PDFThe development of Islamic banking in the digital era presents both opportunities and challenges. Mudharabah and musyarakah contracts, which are based on profit and loss sharing, are ideal representations of Islamic economic principles such as justice, partnership, and transparency. However, their implementation has declined due to issues of trust, information asymmetry, and limited digital support. This study uses a Systematic Literature Review (SLR) approach to analyze 30 scientific articles published between 2013 and 2024 that discuss the effectiveness of profit-sharing schemes in Islamic banking amid digital transformation. The results show that while digitalization offers potential to improve transparency and efficiency through innovations like digital financial reporting and Sharia-compliant smart contracts, implementation remains limited due to infrastructure gaps, regulatory constraints, and low financial-digital literacy. Therefore, a collaborative effort is required among financial institutions, regulators, and users to integrate Sharia values into digital systems, enhance trust, and optimize the role of profit-sharing schemes in supporting inclusive Islamic finance.Perkembangan perbankan syariah di era digital menghadirkan peluang sekaligus tantangan. Akad mudharabah dan musyarakah yang berbasis bagi hasil merupakan representasi ideal dari prinsip ekonomi Islam seperti keadilan, kemitraan, dan transparansi. Namun, implementasi kedua akad ini mengalami penurunan akibat persoalan kepercayaan, asimetri informasi, dan belum optimalnya dukungan teknologi digital. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) terhadap 30 artikel ilmiah yang diterbitkan antara tahun 2013 hingga 2024, guna menganalisis efektivitas skema bagi hasil dalam perbankan syariah di tengah transformasi digital. Hasil kajian menunjukkan bahwa meskipun digitalisasi memiliki potensi besar untuk meningkatkan transparansi dan efisiensi melalui inovasi seperti pelaporan keuangan digital dan smart contract berbasis syariah, implementasinya masih terbatas karena kendala infrastruktur, regulasi, dan rendahnya literasi keuangan serta digital. Oleh karena itu, diperlukan sinergi antara lembaga keuangan, regulator, dan masyarakat untuk mengintegrasikan nilai-nilai syariah dalam sistem digital guna memperkuat kepercayaan dan mengoptimalkan peran skema bagi hasil dalam mewujudkan keuangan syariah yang inklusif
Pendekatan Perencanaan Pendidikan Melalui Studi Al-Qur'an dan Hadis
Get PDFPerencanaan pendidikan dapat berarti sebuah proses pembuatan peta perjalanan ke masa depan pendidikan.proses perencanaan pendidikan akan terus berjalan, berkembang dan memperbarui sepanjang proses itu. Penelitian ini menggunakan metode content analysis. Metode Content Analysis yang merupakan sebuah metode penelitian yang objek penelitiannya bukan manusia. Metode Content Analysis ini menggunakan teks maupun simbol yang berada dalam media. Analisis teks di dalam pesan teks didasarkan indera manusia. Tujuan dari penelitian ini adalah mengkaji mengenai konsep perencanaan pendidikan studi al-qur’an dan hadis, prinsip- prinsip perencanaan pendidikan studi al-qur’an dan hadis, dan langkah-langkah perencanaan pendidikan studi al-qur’an dan hadis. Sehingga kegiatan perencanaan berjalan dengan optimal. Perencanaan pendidikan yang ada dalam al-quran dan hadis merupakan perencanaan yang fleksibe
Chinese Cultural Acculturation as an Ethnosocial Learning Resource in Elementary Education
Get PDFBackground: The interaction between Chinese culture and local culture produces a unique cultural synergy, which broadens students' understanding of diversity. Learning rooted in local culture also strengthens the values of tolerance and the formation of multicultural identities among elementary school students.Purpose: This study aims to examine the acculturation of Chinese culture as an alternative to Natural and Social Sciences learning at SD Kalianyar I, Bangil.Method: Using a qualitative approach with ethnographic methods, this study presents the real form of acculturation results in physical forms such as architecture, household furniture, and culinary, as well as non-physical elements such as language, customs, and art performances. The sample consisted of 36 fifth-grade students enrolled in science and social studies. Data processing used NVivo 15.Result: The research findings show that students can identify, understand, and appreciate cultural heritage in their environment through contextual and exploratory learning activities.Theoretical implication: In the context of Natural and Social Sciences learning, Chinese cultural acculturation can be raised as learning material in both tangible and intangible forms.Practical implication: The existence of Chinese culture around the school plays an important role as a learning medium that supports the instillation of diversity values and the enrichment of Natural and Social Sciences material
Ustadzah Oki Setiana Dewi's Personal Branding Strategy on YouTube Social Media: Impact on Increasing the Popularity and Credibility of Digital Da'wah
Get PDFThis study aims to analyze the personal branding strategy of Ustadzah Oki Setiana Dewi on YouTube and its impact on the increase in popularity and credibility of digital da'wah. The research method used in this study is a case study with a qualitative approach, analyzing the content uploaded by Ustadzah Oki Setiana Dewi and her interactions with the audience. The results show that Ustadzah Oki Setiana Dewi’s personal branding is consciously and consistently built through various types of da'wah content relevant to everyday life, including religious lectures, routine studies, and personal vlogs. Additionally, her closeness to the audience, especially through comments, live streaming, and Q&A sessions, gives the impression that she is an approachable and empathetic figure. The impact of the personal branding built is an increase in the popularity and credibility of digital da’wah, reflected in a surge in followers and audience trust in the da’wah content shared. This study implies that consistency in building an authentic self-image and close interaction with the audience can expand the reach of digital da’wah and strengthen the credibility of da’i.Penelitian ini bertujuan untuk menganalisis strategi personal branding Ustadzah Oki Setiana Dewi di media sosial YouTube dan dampaknya terhadap peningkatan popularitas serta kredibilitas digital dakwah. Metode yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif, menganalisis konten-konten yang diunggah oleh Ustadzah Oki Setiana Dewi serta interaksinya dengan audiens. Hasil penelitian menunjukkan bahwa personal branding Ustadzah Oki Setiana Dewi dibangun secara sadar dan konsisten melalui beragam konten dakwah yang relevan dengan kehidupan sehari-hari, termasuk ceramah agama, kajian rutin, dan vlog pribadi. Selain itu, kedekatannya dengan audiens, terutama melalui kolom komentar, live streaming, dan tanya jawab, memberikan kesan bahwa beliau adalah sosok yang mudah dijangkau dan penuh empati. Dampak dari personal branding yang dibangun adalah peningkatan popularitas dan kredibilitas dakwah digital, yang tercermin dalam lonjakan jumlah pengikut dan tingkat kepercayaan audiens terhadap konten dakwah yang disampaikan. Penelitian ini memberikan implikasi bahwa konsistensi dalam membangun citra diri yang autentik serta interaksi yang erat dengan audiens dapat memperluas jangkauan dakwah digital dan memperkuat kredibilitas pendakwah
Pengaruh Pengetahuan Kewirausahaan dan Kepribadian Wirausaha Terhadap Keberhasilan Usaha Gula Aren di Desa Luyo: The Influence of Entrepreneurial Knowledge and Entrepreneurial Personality on the Business Success of Palm Sugar Enterprises in Luyo Village
Get PDFThis study aims to analyze the influence of entrepreneurial knowledge and entrepreneurial personality on the business success of palm sugar enterprises in Luyo Village, Polewali Mandar Regency. The research employed a quantitative method with a survey approach. A total of 30 palm sugar entrepreneurs were selected as respondents using a simple random sampling technique. Research instruments were tested for validity and reliability, showing that all items were valid and reliable. Data analysis was conducted using multiple linear regression. The results reveal that entrepreneurial knowledge does not have a significant effect on the business success of palm sugar enterprises, as indicated by a significance value of 0.414 and a t-value of 0.830, which is lower than the critical t-table value of 2.051. Conversely, entrepreneurial personality has a significant and positive influence on business success, with a significance value of 0.014 and a t-value of 2.618, exceeding the t-table threshold. These findings suggest that formal entrepreneurial knowledge may not play a major role in determining the success of traditional businesses such as palm sugar production. Instead, personal traits like persistence, risk-taking, and creativity are more influential in driving entrepreneurial success. The study contributes to a contextual understanding of how internal characteristics affect small business outcomes in traditional, resource-based settings
Critical Thinking and Literacy Skills in Student Scientific Writing: Evidence from Universitas Terbuka
No full textTeaching scientific writing has been compulsory in many Indonesian universities. It is usually the main indicator for completing an undergraduate program. Despite this fact, not only do universities apply similar policies, but training in that particular skill is also an increasingly common trend. The Open University of Indonesia, widely known as Universitas Terbuka, is the biggest and the only university that administers distance learning in the state, to implement this policy. An example is the existence of a scientific writing course, a compulsory course in the English Education Department of the Faculty of Teacher Training and Education, where the course is taught to all students as a requirement to graduate from the university. This research was established by selecting seven participants who were enrolled in the course. The objective is to assess the appearance of critical thinking and literacy among students who have been trained in the subject. Seven academic papers representing these seven students were analyzed to identify traces of both necessary skills for conducting research: critical thinking and literacy. The qualitative method was chosen to determine whether students write using critical thinking and literacy. After analyzing the data, the researcher concluded positive findings on the use of both skills, although not all students performed well. However, one particular student showed a unique pattern in applying these skills. In terms of critical thinking, the researcher identified three sequences, while pairing techniques were employed in critical literacy to accommodate this skill's presence
Peran Pajak sebagai Instrumen Kebijakan Fiskal untuk Meningkatkan Pendapatan Daerah di Polewali Mandar: The Role of Taxation as a Fiscal Policy Instrument to Increase Regional Revenue in Polewali Mandar
Get PDFTax is one of the main instruments in fiscal policy that has a strategic role in increasing regional income. This study aims to analyze the role of tax as a fiscal policy instrument in increasing regional income in Polewali Mandar. The research method used is a qualitative approach with data collection through interviews, documentation studies, and direct observation. The results of the study indicate that the optimization of tax revenue in Polewali Mandar is influenced by the effectiveness of tax administration, public awareness of tax obligations, and information technology support. The discussion shows that there is great potential for increasing regional income through tax reform, increasing the capacity of tax officials, and increasing community participation. The conclusion of this study is that tax has a significant role as a fiscal policy instrument in increasing regional income in Polewali Mandar, but synergistic efforts are needed between the local government, tax officials, and the community to achieve optimal results
THE EFFECTIVENESS OF FINANCIAL ACCOUNTING STANDARDS IN IMPROVING THE QUALITY OF FINANCIAL REPORTS BAZNAS PAREPARE CITY
No full textThis study aims to determine how financial reports are presented at BAZNAS Parepare City and to evaluate the effectiveness of the implementation of Financial Accounting Standards (SAK) in improving accountable and transparent financial reporting. The research method used in this study is a case study with a qualitative approach, including in-depth interviews, observation of the financial recording and reporting process, and analysis of financial report documentation. The results of the study indicate that the structure and content of BAZNAS Parepare City financial reports still encounter several obstacles, including limited human resources who understand the standards in depth, inconsistencies in recording restricted and unrestricted funds, and a suboptimal accounting information system. In addition, the implementation of training and socialization regarding PSAK 109 still needs to be improved to support reporting effectiveness. The novelty of this study lies in its specific focus on the implementation and effectiveness of Financial Accounting Standards (SAK) in BAZNAS financial reports at the city level, namely BAZNAS Parepare City, which until now has rarely been studied in depth. Unlike previous studies, which generally focused on the implementation of SAK in general or at national-scale entities, this study also provides an empirical overview of the extent to which SAK can improve transparency, accountability, and the quality of financial reporting of zakat institutions in Parepare City. The implications of this research are expected to provide concrete input for BAZNAS in other regions and regulators to strengthen policies and provide guidance on SAK implementation for better zakat governance.Penelitian ini bertujuan untuk mengetahui bagaimana penyajian laporan keuangan di BAZNAS Kota Parepare serta mengevaluasi efektivitas penerapan Standar Akuntansi Keuangan (SAK) dalam meningkatkan pelaporan keuangan yang akuntabel dan transparan. Metode penelitian yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif, meliputi wawancara mendalam, observasi proses pencatatan dan pelaporan keuangan, serta analisis dokumentasi laporan keuangan. Hasil penelitian menunjukkan bahwa struktur dan isi laporan keuangan BAZNAS Kota Parepare masih ditemukan beberapa kendala, antara lain keterbatasan sumber daya manusia yang memahami standar secara mendalam, ketidak konsistenan dalam pencatatan dana terikat dan tidak terikat, serta belum optimalnya sistem informasi akuntansi yang digunakan. Selain itu, pelaksanaan pelatihan dan sosialisasi mengenai PSAK 109 masih perlu ditingkatkan untuk mendukung efektivitas pelaporan. Kebaruan penelitian ini terletak pada fokusnya yang spesifik terhadap penerapan dan efektivitas Standar Akuntansi Keuangan (SAK) pada laporan keuangan BAZNAS di tingkat kota, yaitu BAZNAS Kota Parepare, yang hingga kini masih jarang dikaji secara mendalam. Berbeda dari penelitian sebelumnya yang umumnya menyoroti implementasi SAK secara umum atau pada entitas berskala nasional, serta penelitian ini juga memberikan gambaran empiris mengenai sejauh mana SAK mampu meningkatkan transparansi, akuntabilitas, dan kualitas pelaporan keuangan lembaga amil zakat di Kota Parepare. Implikasi dari penelitian ini diharapkan dapat menjadi masukan konkret bagi BAZNAS daerah lain serta regulator untuk memperkuat kebijakan dan pembinaan dalam penerapan SAK demi tata kelola zakat yang lebih baik
Pantangan dan Larangan dalam Kehidupan Masyrakat Kajang: Analisis Etnografi terhadap Nilai Budaya
No full textThis study investigates the system of customary taboos and prohibitions within the Kajang indigenous community in South Sulawesi, exploring its function in maintaining social order and cultural identity amid modernization. Employing a descriptive qualitative approach grounded in ethnographic methods, data were collected through participant observation, in-depth interviews, and document analysis conducted in Tana Toa, the cultural heart of Kajang. The findings reveal that customary restrictions extend beyond normative control; they embody core philosophical values such as simplicity (kamase-mase), egalitarianism, and ecological harmony. These taboos function as effective social instruments for conflict prevention, environmental conservation, and the reinforcement of communal solidarity, supported by traditional sanctions and multigenerational value transmission. The central role of the Ammatoa—a spiritual and customary authority—in interpreting and preserving Pasang ri Kajang (ancestral teachings) is vital to the continuity of this indigenous regulatory system. This study demonstrates that local wisdom, expressed through the taboo system, offers a resilient and adaptive framework for sustaining cultural identity and social cohesion. Furthermore, the findings provide an alternative perspective for developing culturally grounded policies in environmental conservation and indigenous community empowerment.
Penelitian ini bertujuan untuk menganalisis sistem pantangan dan larangan dalam masyarakat adat Kajang di Sulawesi Selatan serta relevansinya dalam menjaga tatanan sosial dan identitas budaya di tengah arus modernisasi. Menggunakan pendekatan kualitatif deskriptif berbasis etnografi, data dikumpulkan melalui observasi partisipatif, wawancara mendalam, dan studi dokumentasi terhadap praktik adat di Tana Toa. Hasil penelitian menunjukkan bahwa sistem pantangan adat tidak hanya mengatur interaksi manusia dengan alam dan sesama, tetapi juga merepresentasikan nilai-nilai filosofis seperti kesederhanaan (kamase-mase), kesetaraan, dan harmoni ekologis. Pantangan adat terbukti menjadi instrumen sosial yang efektif dalam mencegah konflik, menjaga kelestarian lingkungan, dan memperkuat kohesi sosial melalui mekanisme sanksi adat dan pewarisan nilai multigenerasi. Peran Ammatoa sebagai pemimpin spiritual dan penafsir utama Pasang ri Kajang menjadi kunci dalam menjaga kontinuitas sistem ini. Temuan ini menegaskan bahwa kearifan lokal dalam bentuk pantangan adat memiliki fungsi adaptif dalam membentuk masyarakat yang berdaya lenting terhadap perubahan global, sekaligus menawarkan kerangka alternatif dalam pengembangan kebijakan pelestarian budaya dan keberlanjutan lingkungan