UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Kontribusi Bank Syariah dalam Pemberdayaan Ekonomi Berbasis Zakat, Infak, dan Sedekah (ZIS).
No full textThis study aims to analyze the contribution of Islamic banks in empowering the economy based on zakat, infaq, and sadaqah (ZIS) through the collection, management, and productive use of funds. The method used is descriptive qualitative with a literature study approach, covering scientific journals, BAZNAS reports, and the Annual Report of Bank Syariah Indonesia (BSI). The results show that Islamic banks made a significant contribution by increasing ZIS fund collection in 2024, distributing Rp 286.62 million in productive zakat, and implementing empowerment programs such as providing micro-business capital, business assistance, and capacity building training involving BAZNAS, BCA Syariah, and micropreneur mustahik. These programs have an impact on improving the competence, income, and economic independence of mustahik. This study concludes that the contribution of Islamic banks is not only financial but also transformative through capacity building and business sustainability, thereby improving the economic welfare of the community in a sustainable manner
Reconstructing Loss Accounting through Islamic Spirituality and Local Cultural Values: An Islamic Ethnomethodology Study
No full textPurpose: This study investigates why Islamic boarding schools (pesantren) in Gorontalo conceptualize and manage losses not merely as financial deficits but as cultural and spiritual concerns. It addresses the gap in accounting research that rarely examines loss accounting through the lens of local wisdom and Islamic values.
Methodology: This research employs a qualitative method using a spiritual paradigm and an Islamic ethnomethodology approach. Data were collected through in-depth interviews, observations, and documentation, and analyzed using five interpretive stages: charity, knowledge, faith, revealed information, and excellence.
Findings: The study identifies four concrete strategies used by pesantren to avoid or reduce losses: maximizing school fee collection with community involvement, intensively socializing institutional programs, securing external funding sources, and framing the management of losses as a form of worship. These practices reflect the Gorontalo cultural value Eya dila pito-pito’o (“God does not close His eyes”), which strengthens accountability and institutional resilience.
Novelty: The research offers a culturally grounded model of loss accounting that integrates local wisdom and Islamic spirituality. This contributes a new conceptual lens for understanding financial practices in faith-based educational institutions and enriches the accounting literature on pesantren.
Enhancing Wealth Distribution Literacy Based on Mawaris Principles among Urban Muslim Families
No full textThe low level of wealth distribution literacy based on mawaris principles among urban Muslim families has the potential to generate injustice and conflict within households. This community service activity aimed to enhance the understanding and awareness of urban Muslim families regarding the importance of applying mawaris principles in family wealth distribution. The activity was conducted at the PKK Women’s Community of Wiyung Brantas Permai on April 19, 2025, involving 23 participants. An educative and participatory approach was employed through interactive lectures, group discussions, case studies, and evaluation using pre-test and post-test instruments. The results indicate an improvement in participants’ understanding of the basic concepts and mechanisms of mawaris, accompanied by changes in attitudes and awareness toward planning family wealth distribution in accordance with Islamic principles. The activity also received positive responses from participants and has the potential to generate sustainable impact through the strategic role of women within the family. Thus, this community service initiative contributes to strengthening Islamic financial literacy and promoting equitable wealth distribution in urban Muslim communities
Development of an E-Ticketing Application to Improve Service Accessibility at Pudak Beach and as an Implementation of Muslim-Friendly Tourism in Ngadipuro Village, Wonotirto District, Blitar Regency
No full textThis community engagement program was implemented in Ngadipuro Village, Wonotirto District, Blitar Regency, an area with high tourism potential due to its strategic location along the South Ring Road and its abundance of coastal attractions. Despite this potential, the village has not yet achieved optimal tourism development, as reflected in its low SDGs indicators, limited digitalization, and weak institutional capacity of the local tourism group, Pokdarwis Dewata Puro. This program aimed to strengthen tourism governance through digital innovation, halal tourism development, and capacity building for local stakeholders. Using the Community-Based Research (CBR) approach, the program involved collaborative problem identification, intervention design, implementation, and evaluation with community partners. Key activities included the trial use of the Alamkuindonesia.com e-ticketing system, the creation of a halal tourism map supported by halal certification for local MSMEs, and a series of training sessions on tourism digitalization and financial management. The results show significant improvements in participants’ knowledge, as demonstrated by increased post-test scores, enhanced operational skills in digital tourism tools, and stronger awareness of halal tourism principles. The program also strengthened multi-stakeholder collaboration between the university, Pokdarwis, and partner organizations. Overall, this community service initiative successfully improved digital capacity, financial literacy, and halal tourism readiness in Ngadipuro Village. These outcomes indicate that integrated digital solutions and community empowerment strategies can support sustainable tourism development and contribute to improving village SDGs performance. The findings also provide implications for future research on digital-based tourism governance and collaborative models for rural tourism developme
What Shapes the Perceived Quality of Local Government Financial Reports? Evidence from the Special Region of Yogyakarta
No full textPurpose: This study aims to examine the key factors influencing the perceived quality of local government financial reports, focusing on internal stakeholder perceptions of decision usefulness, public accountability, and transparency.
Method: A quantitative research approach was employed using a survey method. The population comprised all local government units (Organisasi Perangkat Daerah or OPD) in the Special Region of Yogyakarta, with purposive judgment sampling used to select relevant departments and agencies. The respondents were finance and accounting personnel within each sampled OPD. Data were collected through structured questionnaires and analyzed using WarpPLS 7.0 to assess the measurement model and test the proposed hypotheses via structural equation modeling (SEM).
Findings: The results reveal that perceived decision usefulness, accountability, and transparency each have a significant and positive effect on the perceived quality of financial reports. These findings suggest that internal users’ judgments of report quality are strongly influenced by how well financial information supports managerial decisions, fulfills accountability expectations, and communicates financial realities transparently.
Novelty: This study contributes to the public sector accounting literature by integrating three theoretical perspectives, decision-usefulness theory, public accountability theory, and transparency theory, to explain variation in perceived financial reporting quality. By focusing on the perceptions of internal stakeholders in local government, the study offers a contextualized understanding of how technical and normative dimensions of reporting shape quality assessments in a decentralized public finance environment
Financial Arbitration: Comparative Perspectives on Islamic and Common Law Approaches
No full textABSTRACT
Research Aims: This paper aims to examine arbitration as a bridge between Islamic finance and international arbitration standards, identifying key areas of convergence and divergence and proposing harmonised solutions that uphold Sharia compliance while ensuring international enforceability.
Design/methodology/approach: It evaluates Islamic arbitration frameworks, such as the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) Sharia Standard on Arbitration and the Asian International Arbitration Centre’s (AIAC, formerly KLRCA) i-Arbitration Rules, against established international benchmarks, including the United Nations Commission on International Trade Law (UNCITRAL) Model Law and the New York Convention.
Research Findings: The analysis highlights key areas of convergence and divergence, revealing the complexities of integrating Sharia-compliant dispute resolution within the global legal context.
Theoretical Contribution/Originality: The paper proposes practical strategies to harmonise Islamic arbitration practices with international norms, including clarifying and standardising Sharia principles, fostering wider acceptance of Islamic finance arbitration, and ensuring procedural compliance with Sharia and international arbitration frameworks. By doing so, the article argues that arbitration can provide an effective, credible, and globally compatible mechanism to resolve Islamic financial disputes.
Research limitations and implications: This study is limited by its focus on comparative legal frameworks, primarily drawing from doctrinal analysis and literature. Review rather than empirical data. Nonetheless, the findings provide practical insights for policymakers, financial institutions, and legal practitioners in designing harmonized arbitration frameworks that align Sharia principles with international commercial standards
Pre-Marital Counseling as Preparation for Emotional and Spiritual Readiness for Students of Subulussalam Islamic Boarding School, Plosokandang Village, Kedungwaru District, Tulungagung Regency
No full textMarriage is a sacred institution that requires emotional and spiritual readiness for individuals who are about to enter family life. Santri, as the younger generation in the pesantren environment, generally possess normative knowledge of fiqh munakahat (Islamic marital jurisprudence), yet often lack adequate psychological and spiritual preparedness. This community service activity aimed to enhance the emotional and spiritual readiness of santri at Subulussalam Islamic Boarding School through premarital counseling based on a developmental approach.The program was implemented through needs assessment, interactive counseling sessions, communication skills training, conflict resolution simulations, and spiritual values mentoring. The results of the activity indicate a significant improvement in the santri’s knowledge, attitudes, and skills related to marital dynamics. The santri gained a better understanding of the importance of emotional regulation, spousal communication, family responsibility, and the spiritual values of sakinah, mawaddah, and rahmah. Collaboration between the pesantren and UIN SATU Tulungagung also resulted in a comprehensive premarital module that can be utilized as a sustainable program. This activity demonstrates that premarital counseling grounded in psychological, religious, and practical approaches is highly effective in preparing santri to face married life in a mature and responsible manner
VILLAGE-OWNED ENTERPRISES IN BREBES REGENCY: GOVERNANCE GAPS, MARKET COMPETITION, AND PATHWAYS TO SUSTAINABILITY
No full textThe poverty rate in Brebes is among the highest in the province, with 15.6% of its people living below the poverty line in 2024. To overcome these problems, Village-owned Enterprises (BUM Desa) were introduced through Law No. 6 of 2014 to tap local potential, boost welfare, and raise Village Original Revenue. While every village in Brebes has a BUM Desa, many are still at the beginning of their development and experience setbacks in areas such as legal formalisation, governance, managerial skills, and market competitiveness. This research uses a qualitative approach and a semi-structured interview with the Baperlitbangda and Dinpermades to analyse the institution\u27s performance and its relationship with the emerging Koperasi Desa Merah Putih (KDMP). The findings indicate reliance on individual leadership, high levels of non-performing loans, and unclear market-share allocations, as Village-Owned Enterprises (BUMDes) are suspected of competing with KDMPs rather than collaborating with them. Strengthening the legal framework for professional management of Village-Owned Enterprises (BUM Desa) in Brebes Regency is necessary to realize a dynamic village economy
Perencanaan Keuangan Bagi Pekerja Migran Indonesia di Sektor Informal
Full text linkThere are not a few Indonesian migrant workers in Malaysia. Many of them are workers in the informal sector. As migrant workers, sometimes they have to be able to manage their finances in order to survive there, for their families in Indonesia, and save for the future. The community service program carried out by the lecturers of the FEBI UIN Suka Sharia Accounting study program regarding financial planning is very helpful for migrant workers in Malaysia, especially workers in the informal sector. Not a few of them are interested in starting to plan their finances, starting from daily expenses to investing in the future
Assessing Returns of IDX Sharia Growth Stocks: Applying The Fama-French Five-Factor Model For Portfolio Optimization
Full text linkThis study examines the influence of the Fama-French five-factor model on the excess return of stocks listed in the Indonesia Stock Exchange Sharia Growth Index and offers recommendations for optimizing Sharia-compliant portfolios. The model includes five independent variables: overall market return, firm size (measured by the return difference between small and large firms), book-to-market value, profitability (difference between firms with strong and weak earnings), and investment strategy (difference between conservative and aggressive asset growth). The analysis uses quarterly data from 2022 to 2023 and selects 14 companies from the index based on data completeness and consistent listing. Multiple linear regression with the Ordinary Least Squares method reveals that only the market return and firm size factors have a significant effect on excess return, with firm size having the strongest impact. Meanwhile, the book-to-market value, profitability, and investment strategy factors do not show significant individual influence. However, when assessed collectively, all five factors explain 93.06 percent of the variation in excess return, indicating the model’s overall strength. The study is limited by its short time frame due to the recent launch of the index and its relatively small sample size. These findings suggest that Sharia-compliant investors should prioritize firm size and market trends in portfolio construction. Future research should incorporate longer time periods, broader index comparisons, and qualitative factors such as investor sentiment or environmental, social, and governance indicators to enhance understanding of return behavior in Islamic equity markets