JOS - UNSOED (Jurnal Online Soedirman - Universitas Jenderal Soedirman)
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Pengelolaan Aset Wakaf di Indonesia
No full textThis study examines waqf asset management in Indonesia by synthesizing existing literature from governance, accountability, and implementation perspectives. The purpose of this study is to identify the dominant institutional factors that explain the persistent gap between the normative potential of waqf and its practical performance. Using a structured literature review approach, this study analyzes 107 Scopus-indexed journal articles relevant to waqf governance, accounting-based accountability, and institutional capacity. The findings indicate that ineffective waqf asset management is primarily driven by fragmented governance structures, weak accountability mechanisms—particularly in accounting and reporting practices—and limited implementation capacity within waqf institutions. These three dimensions are interrelated and jointly determine the effectiveness and sustainability of waqf asset management, rather than operating as isolated factors. The study contributes to the literature by offering an integrative conceptual framework that links governance and accountability with implementation capacity as a mediating institutional condition. Practically, the findings provide evidence-based insights for policymakers and waqf practitioners to strengthen governance arrangements, improve accounting-based accountability, and enhance institutional capacity to support more effective and sustainable waqf asset management in Indonesia.Studi ini meneliti pengelolaan aset wakaf di Indonesia dengan mensintesis literatur yang ada dari perspektif tata kelola, akuntabilitas, dan implementasi. Tujuan studi ini adalah untuk mengidentifikasi faktor-faktor kelembagaan dominan yang menjelaskan kesenjangan yang terus-menerus antara potensi normatif wakaf dan kinerja praktisnya. Dengan menggunakan pendekatan tinjauan literatur terstruktur, studi ini menganalisis 107 artikel jurnal terindeks Scopus yang relevan dengan tata kelola wakaf, akuntabilitas berbasis akuntansi, dan kapasitas kelembagaan. Temuan menunjukkan bahwa pengelolaan aset wakaf yang tidak efektif terutama didorong oleh struktur tata kelola yang terfragmentasi, mekanisme akuntabilitas yang lemah khususnya dalam praktik akuntansi dan pelaporan dan kapasitas implementasi yang terbatas dalam lembaga wakaf. Ketiga dimensi ini saling terkait dan secara bersama-sama menentukan efektivitas dan keberlanjutan pengelolaan aset wakaf, bukan beroperasi sebagai faktor yang terisolasi. Studi ini berkontribusi pada literatur dengan menawarkan kerangka kerja konseptual integratif yang menghubungkan tata kelola dan akuntabilitas dengan kapasitas implementasi sebagai kondisi kelembagaan yang memediasi. Secara praktis, temuan ini memberikan wawasan berbasis bukti bagi para pembuat kebijakan dan praktisi wakaf untuk memperkuat pengaturan tata kelola, meningkatkan akuntabilitas berbasis akuntansi, dan meningkatkan kapasitas kelembagaan untuk mendukung pengelolaan aset wakaf yang lebih efektif dan berkelanjutan di Indonesia
DETERMINANTS OF ACCOUNTING APPLICATION ADOPTION IN VILLAGE OWNED ENTERPRISE: AN INTEGRATED TAM-TOE PERSPECTIVE
No full textThis study investigates the determinants of accounting application adoption in Village Owned Enterprises (BUMDes) by integrating the Technology Acceptance Model (TAM) and the Technology–Organization–Environment (TOE) framework. The digitalization of financial management in BUMDes is essential to enhance transparency and accountability; however, technology adoption remains uneven. Using a quantitative survey approach, data were collected from 50 BUMDes in Banyumas Regency that have implemented accounting applications for at least six months. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that perceived usefulness and perceived ease of use significantly influence behavioral intention. Furthermore, technological readiness, organizational support, and environmental pressure significantly affect behavioral intention, which in turn positively influences actual system use. This study contributes to the accounting information systems literature by demonstrating that the integration of TAM and TOE provides a comprehensive explanation of technology adoption behavior in village-level public enterprises. The results offer practical implications for policymakers and BUMDes managers in accelerating digital financial governance
Pelatihan dan Pendampingan Pengelolaan Aset Wakaf
No full textThis community service program aims to enhance the capacity of nazhir in managing waqf assets through structured training and mentoring. Many waqf managers in Indonesia still face challenges related to administrative governance, assets mapping, reporting, and the development of productive waqf business model. The program was implemented through workshop, interactive discussion, and on-site mentoring focusing on sharia compliance, financial recording, documentation, and strategic planning for productive waqf. The results indicate significant improvements in nazhir competencies, particularly in asset documentation and the preparation of simple management plans for waqf development. This program contributes to strengthening waqf governance and optimizing the economic and social benefits of waqf assets for the community.Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas nazhir dalam mengelola aset wakaf melalui pelatihan dan pendampingan terstruktur. Banyak pengelola wakaf di Indonesia masih mengalami kendala dalam tata kelola adminstrasi, pemetaan aset, pelaporan, serta pengembangan model usaha wakaf produktif. Kegiatan dilaksanakan melalui workshop, diskusi interaktif, dan pendampingan lapangan yang berfokus pada kepatuhan syariah, pencatatan keuangan, dokumentasi aset, serta penyusunan rencana strategis pengembangan wakaf produktif. Hasil kegiatan menunjukkan adanya peningkatan kompetensi nazhir, terutama dalam dokumentasi aset dan penyusunan rencana pengelolaan sederhana untuk pengembangan aset wakaf. Program ini berkontribusi dalam memperkuat tata kelola wakaf serta mengoptimalkan manfaat ekonomi dan sosial dari aset wakaf bagi masyarakat
Determinan Penerimaan Sisa Hasil Usaha Koperasi Mina Saroyo Cilacap
No full textThis research aims to analyze the effect of savings amount, credit, and member participation on the distribution of the cooperative's Net Income (SHU) among its members, with a case study on the Tegalkatilayu Group of the Village Unit Cooperative (KUD) Mino Saroyo in Cilacap Subdistrict, South Cilacap District. Cooperatives, particularly KUDs, play an important role in empowering rural communities, although their contribution to the national economy remains relatively low. This research used a simple random sampling method with a sample of 99 cooperative members who work as fishermen. Data was collected through interviews and analyzed using multiple linear regression. The results show that savings, credit, and member participation have a positive influence on SHU received by cooperative members. Among these variables, the savings amount is the most dominant factor affecting the SHU received. These findings indicate that the greater the members’ contributions and involvement in cooperative activities, the greater the financial benefits they receive. Therefore, active involvement of cooperative management is needed to encourage member participation so that the cooperative can grow and provide optimal economic benefits to its members.Penelitian ini bertujuan untuk menganalisis pengaruh jumlah simpanan, kredit, dan partisipasi anggota terhadap penerimaan Sisa Hasil Usaha (SHU) anggota koperasi, dengan studi kasus pada Kelompok Tegalkatilayu Koperasi Unit Desa (KUD) Mino Saroyo di Kelurahan Cilacap, Kecamatan Cilacap Selatan. Koperasi, khususnya KUD, memiliki peran penting dalam pemberdayaan ekonomi masyarakat, terutama di wilayah pedesaan. Penelitian ini menggunakan metode simple random sampling dengan jumlah sampel sebanyak 99 anggota koperasi yang berprofesi sebagai nelayan. Data dikumpulkan melalui wawancara dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa jumlah simpanan, kredit, dan partisipasi anggota berpengaruh positif terhadap penerimaan SHU. Dari ketiga variabel tersebut, jumlah simpanan merupakan faktor yang paling dominan memengaruhi besarnya SHU yang diterima anggota koperasi. Temuan ini mengindikasikan bahwa semakin besar kontribusi dan keaktifan anggota dalam kegiatan koperasi, semakin besar pula keuntungan yang diperoleh. Oleh karena itu, diperlukan peran aktif pengurus koperasi untuk mendorong partisipasi anggota agar koperasi dapat berkembang dan memberikan manfaat ekonomi yang optimal
Analisis Pengaruh Korupsi Terhadap Kemiskinan Di Indonesia Selama Periode 2001-2021
No full textThis study examines the impact of corruption on poverty in Indonesia during the period 2001–2021, while considering other macroeconomic variables such as the Human Development Index (HDI), unemployment, and inflation. Using secondary data, the research applies multiple linear regression. The results reveal that corruption has a positive and significant effect on poverty. Conversely, HDI has a negative and significant effect, showing that improved human development reduces poverty. Unemployment also shows a positive relationship with poverty, while inflation has a weaker but still positive impact. These findings underscore the importance of anti-corruption measures, investments in human capital, job creation policies, and inflation control to effectively reduce poverty in Indonesia.Penelitian ini menganalisis pengaruh korupsi terhadap kemiskinan di Indonesia selama periode 2001–2021, dengan mempertimbangkan variabel makroekonomi lain seperti Indeks Pembangunan Manusia (IPM), pengangguran, dan inflasi. Menggunakan data sekunder, penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa korupsi berpengaruh positif dan signifikan terhadap kemiskinan. Sebaliknya, IPM berpengaruh negatif dan signifikan. Pengangguran berpengaruh positif terhadap kemiskinan, sementara inflasi berpengaruh positif namun relatif lemah. Temuan ini menegaskan pentingnya kebijakan pemberantasan korupsi, investasi pada kualitas sumber daya manusia, penciptaan lapangan kerja, dan pengendalian inflasi untuk menurunkan kemiskinan di Indonesia
From Classical Jurisprudence to Modern Practice: Forms of Named Contracts in Islamic Financial Institutions
No full textIslam, as a comprehensive religion, is founded on universal values that guide both spiritual and social dimensions of human life. As social beings, humans depend on one another to meet diverse needs that cannot be fulfilled individually. Such interactions necessitate legal frameworks to regulate relationships, particularly through contracts that ensure stability and compliance with sharia principles. The concept of ijab-qabul serves as a symbol of mutual consent between contracting parties, reflecting the voluntary agreement essential in upholding the validity of contracts. This study employs a literature review with a descriptive-analytical approach, drawing primarily on data from Islamic financial institutions. It examines various forms of named contracts and their practical implementation within these institutions. The discussion highlights that understanding the legal implications of these contracts is a fundamental requirement for parties engaging in muamalah activities
The Influence of Sharia Financial Literacy on Interest in Saving in Sharia Banks
No full textThe development of the Islamic financial industry in Indonesia shows a positive trend, butthe low level of Islamic financial literacy is one of the factors hampering public interest in usingIslamic banking services. The 2025 OJK National Survey on Financial Literacy and Inclusion(SNLIK) recorded that the level of Islamic financial literacy only reached 43.42%, far belowconventional financial literacy. This condition indicates that public understanding of the basicprinciples of Islamic economics, contract mechanisms, profit-sharing systems, and the fundamentaldifferences between Islamic and conventional banks is still uneven. Through a review of theory,previous literature, and emerging phenomena in society, this study examines the relationshipbetween Islamic financial literacy and interest in saving in Islamic banks. The results of the literaturereview indicate that a good understanding of Islamic financial concepts can increase trust,strengthen positive perceptions, and encourage public preference for Sharia-based savingsproducts. Thus, Islamic financial literacy plays a significant role in shaping interest in saving andis a strategic factor in strengthening the penetration of Islamic banking in Indonesia
Islamic Financial System Maturity in the Digital Age: A Comparative Institutional Analysis of Indonesia and South Korea
No full textDigital transformation has altered the structure and governance of financial systems, including Islamic finance, where institutional capacity and Sharia governance determine system sustainability. Existing studies emphasize that Islamic financial system maturity should be assessed beyond quantitative indicators by incorporating regulatory coherence, institutional effectiveness, and governance readiness in the digital era. This study aims to analyze the maturity of Islamic financial systems in Indonesia and South Korea from a comparative institutional perspective. Using a qualitative literature review method, this study positions the Islamic financial system at the country level as the unit of analysis and compares both countries across regulatory frameworks, institutional structures, and Sharia governance arrangements. Indonesia represents a Muslim-majority country with expanding Islamic finance activities, while South Korea offers insight into Islamic finance development within a non-Muslim-majority institutional context. The findings suggest that Indonesia demonstrates strong market potential but faces challenges related to regulatory integration, whereas South Korea exhibits a more selective and institution-driven approach to Sharia-compliant finance. These differences indicate that Islamic financial system maturity is shaped by institutional design and regulatory context rather than market size alone. This study concludes that an institutional perspective provides a more comprehensive framework for understanding Islamic financial system maturity in the digital age
Analisis Pengendalian Persediaan Bahan Baku dengan Metode Economic Order Quantity dan Periodic Order Quantity untuk Efisiensi Biaya (Studi Kasus: PT X)
No full textPersediaan memegang peranan penting dalam kelancaran proses produksi dan pemenuhan permintaan pelanggan. Pada penelitian ini, dilakukan analisis pengendalian persediaan bahan baku di PT X, sebuah perusahaan yang bergerak di bidang offset dan packaging, dengan metode Economic Order Quantity (EOQ) dan Periodic Order Quantity (POQ). Analisis dilakukan terhadap lima jenis bahan baku kertas yang dianggap paling kritis berdasarkan analisis Pareto. Hasil perhitungan menunjukkan bahwa metode EOQ menghasilkan jumlah pemesanan yang lebih optimal dengan frekuensi yang lebih rendah dan total biaya persediaan yang lebih efisien dibandingkan dengan metode POQ maupun kebijakan perusahaan sebelumnya. Total biaya persediaan dengan EOQ untuk bahan baku Barang A adalah sebesar Rp3.607.490, sedangkan dengan POQ sebesar Rp4.236.187. Selain itu, analisis sensitivitas menunjukkan bahwa perubahan biaya pemesanan dan biaya penyimpanan secara signifikan memengaruhi total biaya persediaan dan kuantitas pemesanan. Temuan dari penelitian ini menyarankan bahwa metode EOQ dapat digunakan sebagai pendekatan yang lebih efisien untuk pemesanan bahan baku di PT X
Kajian Teoritik Pengaruh Hubungan Antara Geometri Jalan Dan Konsumsi Bahan Bakar Pada Unit Dump Truck
No full textFuel consumption in motorized vehicles is one of the main indicators of the efficiency of land transportation systems. Besides being determined by vehicle technical specifications and driver behavior, fuel efficiency is also significantly influenced by infrastructure conditions, particularly road geometry. Road geometry encompasses elements such as gradient, horizontal and vertical curvature, lane width, and road surface quality, all of which affect vehicle dynamics while driving. Roads with suboptimal geometric designs can cause increased engine workload, inefficient acceleration, and repeated deceleration, ultimately resulting in fuel waste. This study aims to examine the extent to which road geometric elements affect motorized vehicle fuel consumption. Through a literature-based qualitative and quantitative analysis approach and technical evaluation, it was found that efficient geometric design can significantly reduce fuel consumption. These findings emphasize the importance of integrating energy efficiency aspects into road planning and design processes to create a land transportation system that is not only effective and economical, but also sustainable and environmentally friendly.
Keywords: Road design, energy efficiency, road geometry, fuel consumption, land transportatio