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Rinaldi Bursan

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

By examining how visual aesthetics play a crucial role in creating a hyperreal symbolic reality, this study critically investigates the creation and consumption of simulacra in the Instagram marketing of regional Indonesian fashion firms. This study shows that local brands actively create representational worlds that negotiate identity between claims of locality and global aesthetic standards, in addition to selling products, using an interpretative qualitative approach that combines netnography, visual semiotic analysis, and in-depth interviews with brand managers and consumers. According to the research, rigorous visual curation techniques result in what are known as ethical simulacra, in which ideals like sustainability and community support are reduced to beautiful pictures divorced from tangible behaviors. In addition to examining ethical conundrums in netnographic research within ambivalent digital settings, this analysis emphasizes the critical role that Instagram's algorithms play as non-human actors that influence aesthetic canons. By highlighting distinctive dynamics including self-exoticization tactics and modernity paradoxes that influence symbolic consumption patterns, this study theoretically advances Consumer Culture Theory and critical marketing by concentrating on the Indonesian setting. The study's findings suggest a more ethical and thoughtful approach to marketing when confronting the logic of digital hyperreality.

Dewi Kusuma Wijayanti; Endang Ruswanti; Johanes Johanes

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The increasing competition in the healthcare industry requires hospitals to establish effective relationship strategies to enhance patient loyalty. This study aims to examine the effect of Customer Relationship Management (CRM) on patient loyalty, with brand salience and customer engagement behavior (CEB) as mediating variables. The research adopts a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 155 outpatients at Cengkareng General Hospital (RSAR) who had experienced CRM-related services, using a structured questionnaire measured on a four-point Likert scale. The findings reveal that CRM has a significant positive effect on brand salience, customer engagement behavior, and patient loyalty. Among these relationships, CRM demonstrates the strongest influence on customer engagement behavior, indicating that relationship-based strategies effectively encourage active patient involvement. Furthermore, customer engagement behavior significantly affects patient loyalty, suggesting that patients who are more engaged—through feedback, recommendations, and participation—are more likely to develop stronger loyalty toward healthcare providers. In contrast, brand salience does not have a significant effect on patient loyalty, indicating that brand awareness alone is insufficient to drive loyalty in the healthcare context. Mediation analysis shows that customer engagement behavior partially mediates the relationship between CRM and patient loyalty, whereas brand salience does not act as a mediator. These results suggest that CRM enhances patient loyalty not only directly but also indirectly through strengthening engagement behavior. This study contributes to healthcare marketing literature by integrating relationship marketing and customer engagement perspectives, highlighting engagement as a more critical mechanism than brand salience in fostering sustainable patient loyalty.

Mellani Pratiwi; Rina Mutiara; Aprilita Rina Yanti

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The management of essential drug inventory is a strategic component of hospital pharmaceutical services because it directly influences service continuity, cost efficiency, and the overall quality of healthcare delivery. Poor inventory control can result in excessive stock accumulation, increased risk of drug expiration, inefficient budget utilization, and potential drug shortages that may compromise patient care. This study aims to evaluate the effectiveness of essential drug inventory control at Pekerja General Hospital by applying the ABC-VEN, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods. It also examines differences in inventory management efficiency between 2024 and 2025 based on inventory value, cost of goods sold (COGS), and Inventory Turnover Ratio (ITOR). A mixed-methods approach with a sequential explanatory design was used. Quantitative analysis involved a paired sample t-test comparing inventory data from 2024–2025, while qualitative data were collected through in-depth interviews and analyzed thematically using NVivo. The findings reveal a significant improvement in inventory management in 2025 (p < 0.05), reflected in reduced inventory value and COGS, along with an increased ITOR. However, the implementation of ABC-VEN, EOQ, and ROP methods has not been fully integrated, and challenges such as limited human resources and procurement bureaucracy persist.In conclusion, although inventory control became more efficient in 2025, further integration of inventory methods and strengthening of human resource capacity are necessary to ensure sustainable improvements.

Dwi Puspitasari Anggita Anggraeni; Duta Liana; Ratna Indrawati

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

Digital transformation in healthcare services is a strategic approach to improve access, efficiency, and service quality, particularly within Indonesia’s National Health Insurance (JKN) system. BPJS Kesehatan has introduced an online queue feature through the Mobile JKN application to minimize manual queuing and reduce waiting times in outpatient services. However, despite the widespread ownership of the application, its actual utilization for online queuing remains relatively low, including in a regional public hospital (RSUD) in West Bandung. This condition reflects a gap between the availability of digital health technology and patients’ actual usage behavior, highlighting the need to examine factors influencing adoption.This study aims to analyze the effects of perceived ease of use, social influence, and facilitating conditions on the actual use of the Mobile JKN online queue, with behavioral intention as an intervening variable among outpatients. A quantitative cross-sectional design was applied, involving 255 JKN outpatient participants selected through purposive sampling. Data were collected using structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS version 24, based on the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). Data analysis included descriptive statistics, validity and reliability testing, normality assessment, goodness-of-fit evaluation, Three Box Method, and hypothesis testing.

Abi Kusairi; Raden Andi Sularso; Mochammad Farid Afandi

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

This study aims to examine the effect of Islamic Service Quality comprising compliance, assurance, reliability, tangibles, empathy, and responsiveness on repurchase intention through consumer satisfaction at the Musa’adah Kopontren Retail, Sukorejo Situbondo. This research employs an explanatory research design. The sampling technique used is non-probability sampling with a purposive sampling method. Data were collected a questionnaire distributed both directly and via Google Forms, involving a total of 240 respondents. The data analysis method applied is Partial Least Squares (PLS) using SmartPLS software. The results indicate that: (1) compliance has a significant effect on consumer satisfaction; (2) assurance has a significant effect on consumer satisfaction; (3) reliability has no significant effect on consumer satisfaction; (4) tangibles have a significant effect on consumer satisfaction; (5) empathy has a significant effect on consumer satisfaction; (6) responsiveness has a significant effect on consumer satisfaction; (7) compliance has no significant effect on repurchase intention; (8) assurance has no significant effect on repurchase intention; (9) reliability has no significant effect on repurchase intention; (10) tangibles have a significant effect on repurchase intention; (11) empathy has no significant effect on repurchase intention; (12) responsiveness has no significant effect on repurchase intention; and (13) consumer satisfaction has a significant effect on repurchase intention.

Muhsyi Alyah; Susi Susi; Asni Gusmiarni; Bustan Ramli

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

Faradila Yuliani; Triana Anggraini

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Taxes are the main source of state revenue that play an important role in financing development. However, the level of taxpayer compliance, especially individual non-employee taxpayers, is still low and fluctuating. This compliance is influenced by several factors, such as trust in the government, tax rates, taxpayer awareness, and tax policies. This study aims to determine the influence of trust in the government, tax rates, taxpayer awareness, and tax policies on the compliance of non-employee individual taxpayers. The population in this study consists of non-employee individual taxpayers registered at the Primary Tax Office under the South Jakarta II Regional Office of the Directorate General of Taxes. The research sample was determined using a purposive sampling technique, resulting in 96 respondents who met the research criteria. The data used is primary data collected through the distribution questionnaires using a likert scale. This study used a multiple linear regression analysis with the help of IBM SPSS Software version 22. The results of this study indicate that trust in the government has a negative effect on taxpayer compliance, tax rates have a positive effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, and tax policy has a positive effect on taxpayer compliance.

Dian Imanuella

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The use of population data plays a crucial role in improving the quality of public services and supporting data-driven policymaking. The Population and Civil Registration Service (Disdukcapil), as the agency responsible for population administration, is responsible for providing accurate, up-to-date, and integrated population data. This study aims to analyze collaborative patterns of population data utilization and public service innovation at the Serang City Population and Civil Registration Service. The research method used is a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, documentation, and literature studies from various relevant academic sources. The results show that collaborative patterns of population data utilization are carried out through the integration of population information systems, data exchange between government agencies, and the development of information technology-based services. Public service innovations carried out include the digitization of population administration services, the use of online service information systems, and improving the quality of digital technology-based services. This collaborative data utilization can increase the effectiveness of public services and accelerate the population administration process for the community. Therefore, strengthening inter-agency coordination, improving the quality of human resources, and developing information technology infrastructure are important factors in supporting the successful utilization of population data and public service innovation.

Eza Olivia; Deta Elisa; Nuzulla Aurora Brilian; M.Yusuf Bahtiar

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study exaimines whether today’s youth represent a “saving generation” or a “forced generation” in respondingto rising inflation.the increasing cost of living has significantly affected young people’s consumption patterns,financial planning,and lifestyle choices.this researchaims to analyze how inflation influences the economic behavior of young people and to identify whether their frugality is driven by financial awereness or economic pressure.the study employs a qualitative descrective approach,using interviews and literature analysis to explore the experience of young individuals in managing their finances amid economic uncertainty.the findings indicate that although some young people demosntrate improved financial literacy and budgeting skills,many are compelled to reduce concumption,postpone personal goals,and limit social activities due to limited income and rising prices.Inflation has reshaped priorites,encouraging survival-oriented financial strategies rather than long-term wealth planning.the study concludes that the current generation reflects a combination of both conscious constraint.therefore,policy interventions,financial educations programs,and employment opportunities are essential to strengthen youth economic resilience.the implications of supporting young people in  developing sustainable financial habits while addressing structural economic challenges that influence their financial stability.

Arin Zahra; Chika Kamelia; Madinatul Munawaroh

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

Vitha Audya Putri; Nurbaiti Nurbaiti; Ayu Nursari

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted with the aim of identifying and analyzing the influence of price, innovation, and service quality variables on consumer decisions in using the Maxim online transportation service. The background of this research is the increasing competition in the online transportation industry in Indonesia, which encourages companies to continuously improve their marketing strategies to attract and retain customers. As one of the rapidly growing online transportation service providers, Maxim needs to understand the factors that influence consumer decisions in order to compete effectively. The method used in this research is a quantitative approach, with data collected through questionnaires distributed to 134 respondents who are active users of Maxim's transportation services. The data collected were analyzed using multiple linear regression to examine the effect of each independent variable (price, innovation, and service quality) on the dependent variable (consumer decision). Validity and reliability tests were also conducted to ensure the research instrument was appropriate for use.The results of the study show that all three independent variables—price, innovation, and service quality—have a positive and significant effect on consumer decisions. This means that the more competitive the price offered, the higher the level of innovation provided, and the better the perceived service quality, the more likely consumers are to choose and continue using the Maxim online transportation service.These findings provide practical implications for Maxim’s management in designing more targeted marketing strategies and service improvements, as well as strengthening the company’s position in facing market competition.

Rivana Azzahra Nurhidayat; Ghiyats Furqan Dewantara

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Non-profit organization financial reports are a form of accountability to stakeholders, especially donors and the community. This research aims to analyze the suitability of applying ISAK 335 in preparing financial reports at the Humanitarian Foundation. The research uses qualitative methods with a descriptive approach through documentation and document analysis. The research results show that the implementation of ISAK 335 can increase the transparency and accountability of financial reports, although there are still obstacles such as limited understanding of accounting standards and a simple recording system. Financial reports in accordance with ISAK 335 are expected to provide a clearer picture of the financial position and activities of nonprofit organizations. Among the challenges identified is the lack of human resources trained in the application of this accounting standard. Therefore, training and coaching for organizational financial managers is essential. Furthermore, the development of a more modern and integrated financial recording system is also needed to support greater transparency and accountability.

Febri Sari Siahaan; Ety Nurhayaty; Rury Mulina; Mohamad Rizan

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores how social media–driven green marketing shapes sustainable consumer behavior through a systematic literature review. As concerns about sustainability intensify alongside rapid digital engagement, social media has emerged as a crucial platform for communicating environmental initiatives and influencing consumer responses. Despite this relevance, existing studies remain fragmented across theoretical, contextual, and methodological perspectives, limiting a holistic understanding of the topic. Using the PRISMA approach, this research reviews 42 empirical articles sourced from the Scopus database and analyzes them through the TCCM (Theory–Context–Characteristics–Method) framework. The findings show that most studies rely on intention-based theories, particularly the Theory of Planned Behavior, although there is a growing shift toward integrating social, psychological, and technology-oriented approaches. From a contextual standpoint, the literature is largely concentrated in Asian regions and younger demographics, which restricts broader generalization. Furthermore, results indicate that social media–driven green marketing does not directly affect sustainable behavior but works through important psychological mediators such as trust, engagement, and perceived value. These factors significantly influence how consumers interpret and respond to environmental messages online. The effectiveness of such marketing strategies is also shaped by cultural and demographic differences, making context a critical factor. Methodologically, most studies employ cross-sectional surveys and structural equation modeling, limiting the ability to capture causal and dynamic relationships. Overall, this study provides a structured synthesis, highlights research gaps, and suggests future directions, including cross-cultural analysis, stronger theoretical integration, and more rigorous research designs.

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

Riska Putri Utami; Raden Ayu Aminah Rizkia Puspita Sari; Artha Febriana; Haunan Damar

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article analyzes the role of Work-Life Balance, Motivation, and Work Environment on Employee Performance in the manufacturing industry. Work-Life Balance (WLB) can be measured on time management, mental health, job satisfaction, and overall performance. Work Motivation is seen from intrinsic and extrinsic factors, while the Work Environment is seen from a conducive, safe, and comfortable atmosphere. This study uses a quantitative approach using SmartPLS. This method was chosen because of its effectiveness in testing complex causal models with many variables and its flexibility assuming data distribution. Primary data was collected from 98 employees via Google from Likert scale, using the seneus technique. Analysis includes evaluating measurement models for validity and reliability and testing hypotheses. The SEM-PLS analysis confirms that Work-Life Balance, Motivation, and Work Environment all have a positive and significant impact on employee performance. WLB showed the most dominant influence among the three factors. This research is an important factor that significantly affects employee performance. Maintaining and improving these factors, especially WLB, is essential for fostering employee motivation, a sense of security, and maximizing work output, thereby contributing to the overall success of the organization.

Chengxuan Wang; Yaqi Zhang

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of information and communication technology has significantly transformed consumer behavior, particularly in the process of searching for information prior to making a purchase. One rapidly growing phenomenon is Electronic Word-of-Mouth (eWOM), which refers to informal communication among consumers through digital platforms such as social media, online forums, and product review websites. eWOM is considered more credible than traditional advertising because it originates from real user experiences. This study aims to analyze the impact of eWOM on consumer purchase intention with trust as a mediating variable. A quantitative approach with a cross-sectional survey design was employed, involving active users of digital platforms who accessed product reviews before purchasing. Data were collected via online questionnaires and analyzed using multiple regression and mediation testing (Baron and Kenny approach with Sobel test). The findings reveal that eWOM has a positive and significant effect on consumer trust (β = 0.72) and directly influences purchase intention (β = 0.31). Trust demonstrates a stronger effect on purchase intention (β = 0.56) and serves as a significant mediator in the relationship between eWOM and purchase intention (indirect effect = 0.40). These results highlight that the quality, credibility, and consistency of eWOM information are crucial in building consumer trust, which subsequently enhances purchase intention. Theoretically, this study enriches digital marketing literature, while practically it provides implications for companies to manage online reviews transparently and foster consumer trust to drive purchasing decisions.

Aulia Putri Evindra; Kemala Rita; Sandra Dewi

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Chronic Kidney Disease (CKD) is a growing global health concern that significantly affects patients’ quality of life. At Bhakti Asih General Hospital, Tangerang, the number of hemodialysis patients increased by 20.42% and dialysis procedures by 25.06% between 2023 and 2024. Despite this service expansion, preliminary findings revealed that 32% of patients reported poor quality of life, 31% experienced low engagement in care, 34% demonstrated low self-efficacy particularly in dietary and fluid management and 32% faced accessibility barriers. These findings indicate a gap between increased service volume and patient-centered outcomes. This study aimed to analyze the effects of patient engagement and self-efficacy on the quality of life of hemodialysis patients, with healthcare accessibility as a mediating variable. A quantitative cross-sectional design was employed. Active hemodialysis patients were selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM).The results demonstrated that patient engagement and self-efficacy had significant positive effects on quality of life, both directly and indirectly through accessibility. Accessibility also significantly influenced quality of life and strengthened the relationships between patient engagement, self-efficacy, and quality of life.These findings highlight the importance of integrating patient engagement strategies, strengthening self-efficacy through education, and improving service accessibility to enhance quality of life among hemodialysis patients

Andini Setiawati; Rizka Wahyuni Amelia

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the partial and simultaneous effects of Investment Decisions, Financing Decisions, and Company Size on Company Value at PT Ciputra Development Tbk for the period 2014-2024. Company value is proxied by Price to Book Value (PBV), investment decisions by Price Earning Ratio (PER), financing decisions by Debt to Equity Ratio (DER), and company size by SIZE. The method used in this study is descriptive quantitative. The population of this study is the financial statements of PT Ciputra Development Tbk for the period 2014-2024, and the sample used is the financial position report, income statement, and share price of PT Ciputra Development Tbk for the period 2014-2024. The analysis methods used are descriptive analysis, classical assumption testing, multiple linear analysis, t-test, f-test, and coefficient of determination test using SPSS version 26. The results of the study show that partially, PER and DER do not have a significant effect on PBV, while SIZE has a negative and significant effect on PBV. Simultaneously, PER, DER, and SIZE significantly affect PBV with a coefficient of determination of 94.7%, indicating that the regression model has excellent predictive power. The remaining 5.3% is influenced by other variables outside the scope of this study.

Wicky Aulele; Yerimias Manuhutu; Izaac Tonny Matitaputty; Sondang Siahaan

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  

Davis Gufron; Mumu Zainal Mutaqin; Siti Yumsinah

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.