Vol. 5 No. 1 (2025)

Published: 2025-06-26

Articles

Konvergensi Finansial Syariah: Sinergi Emas, Inklusi Digital, dan Ketahanan Sosial-Ekonomi dalam Praktik Pegadaian Syariah (Islamic Financial Convergence: Gold Synergies, Digital Inclusion, and Socio-Economic Resilience in Islamic Pawnshop Practices)

Moch Zainuddin, Andriani Andriani, Amrul Mutaqin

1-20
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Monetisasi Data, Sentralisasi QRIS, dan Tantangan Integrasi Nilai Syariah dalam Sistem Pembayaran Digital Indonesia (Data Monetization, QRIS Centralization, and the Challenge of Sharia Value Integration in Indonesia's Digital Payment System)

Zainal Fanani, Bustanul Arifin, Fadwa Aly Elsayed Mohamed

21-54
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Paradoks Penyangga Modal: Menilai Kembali Hubungan Antara CAR, NPF, dan Profitabilitas di Bank Muamalat Indonesia (Capital Buffer Paradox: Reassessing the Nexus Between CAR, NPF, and Profitability in Muamalat Bank Indonesia)

Elvi Fitriani, Sayekti Indah Kusumawardhany, Erni Zulfa Arini

55-73
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Implementasi PSAK 109 pada Akuntansi ZIS: Bukti Empiris dari BAZNAS Kediri, Indonesia (PSAK 109 Implementation in ZIS Accounting: Evidence from BAZNAS Kediri, Indonesia)

Suprihantosa Sugiarto, Fani Ma’sumatul Maghfiroh, Sisca Galuh Setyorini, Puteri Nursyahira Qistina binti Dzulkiflee
Regulatory and Ethical Duality in Indonesia's Fintech P2P Lending: Conventional vs. Sharia Models from an Islamic Economics Perspective

Leti Latifah
Produksi Tanpa Stok, Akuntansi Tanpa Pencatatan: Ironi Implementasi Akad Istishna (PSAK 404) pada Bisnis Pre-Order UMKM (Stockless Production, Unrecorded Accounting: The Irony of Istishna Contract (PSAK 404) Implementation in MSMEs' Pre-Order Business)

Wahyu Sarvian Saputra, Oktaviani Putri Ramandhani, Maharani Azizah, Peny Cahaya Azwari
Implementasi Sistem Informasi SIMBA: Analisis Dampak terhadap Efisiensi Pengelolaan Keuangan Zakat dan Tantangan Operasional di BAZNAS Kota Madiun - Indonesia (Implementation of SIMBA Information System: Impact Analysis on Zakat Financial Management Efficiency and Operational Challenges at BAZNAS Madiun - Indonesia)

Qisma Halimatun Nisa, Anni Izzatul Fauziah, Deril Faradila Ananta, Ade Vanny Noven, Ririn Tri Puspita Ningrum