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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Santri: Journal of Pesantren and Fiqh Sosial Journal of Applied Accounting Scripta Economica: Journal of Economics, Management, and Accounting
Dudang Gojali
Universitas Islam Negeri Sunan Gunung Djati Bandung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Komprehensif Penerapan Sistem Informasi Akuntansi dan Studi Kelayakan Finansial pada Rantai Pasok Agroindustri Ikan Tuna Beku Domestik Ang Riqko Suhendi; Dudang Gojali; Nabiela Rizki Alifa
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/3yvs3673

Abstract

This study aims to comprehensively analyze the implementation of Accounting Information Systems and financial viability in the domestic frozen tuna agro-industrial supply chain through a mixed-methods approach based on an empirical case study of tuna trading MSMEs at the Nizam Zachman Oceanic Fishing Port in Jakarta. The analysis was conducted using evaluations of operations, profitability, cash flow, capital structure, inventory turnover, and business strategy mapping through the SWOT analysis and Theory of Constraints. The results indicate that the implementation of the Accounting Information System improves inventory accuracy, accelerates financial statement reconciliation, and reduces levels of dead stock and distribution inefficiencies. The company also demonstrated stable profitability with a net profit margin above the industry average for commodity trading, supported by positive operating cash flow and a debt-free capital structure. Strategic analysis revealed that business expansion opportunities are significantly influenced by the ability to integrate the cold chain, diversify into value-added tuna products, and strengthen digital distribution. The research findings confirm that accounting digitization and supply chain optimization are the primary determinants of the sustainability and competitiveness of the modern domestic tuna agroindustry.  
Authority Vis-à-vis Scientific Logic: A Critique of the Epistemological Foundations of Fiqh Reza Fauzi Nazar; Dudang Gojali; Abdul Haris Citra Atmaja
Santri: Journal of Pesantren and Fiqh Sosial Vol 6 No 2 (2025): December 2025
Publisher : The Institute of Research and Service Community IPMAFA Pati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/santri.v6i2.1862

Abstract

This paper explores the epistemological problem of Islamic jurisprudence (fiqh), which is often celebrated for its flexibility. The main question addressed is why fiqh continues to survive despite its weak logical structure when measured against the standards of formal logic. Positioned within the framework of philosophy of science and mantiq (logic), this study argues that the resilience of fiqh does not stem from logical consistency but rather from its role as an authoritative system. The analysis focuses on three critical aspects: the definitional ambiguity of key concepts that fail to fulfill the criterion of jāmi‘ wa māni’, the analogical reasoning (qiyās) that frequently relies on assumed causality instead of demonstrative proofs (burhān), and the legal maxims (qawā‘id al-fiqhiyyah) that tend to operate as post-decision justifications rather than guiding principles of reasoning. These weaknesses indicate that fiqh is closer to a system of authority than to a discipline of science in the strict sense. Nevertheless, the same weaknesses paradoxically contribute to its adaptability and persistence across different eras. The paper concludes that fiqh is strong in praxis but fragile in theory, and it recommends an epistemological reconstruction through precise definitional work, strengthening qiyās with demonstrative causality, and reformulating legal maxims with objective parameters. Such reconstruction would enable fiqh to transform from a primarily authoritative tradition into a rational, systematic, and contextually relevant body of knowledge.
Ushul Fiqh sebagai Basis Epistemologis Integrasi Maqashid Syariah dan Ekonomi Keberlanjutan Prima Dwi Priyatno; Mustofa Hasan; Dudang Gojali
Jesya Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2505

Abstract

Penelitian ini bertujuan membangun kerangka konseptual integrasi antara epistemologi Ushul Fiqh, maqashid syariah, dan ekonomi keberlanjutan dalam konteks global ESG dan SDGs. Melalui pendekatan kualitatif konseptual dan meta-analisis literatur, ditemukan bahwa Ushul Fiqh berperan strategis dalam tiga dimensi: memberikan justifikasi normatif melalui kaidah kemaslahatan (maslahah), memperluas orientasi maqashid dengan dimensi pelestarian lingkungan (hifz al-bi’ah), serta mengoperasionalkan kebijakan pada instrumen modern seperti green sukuk, zakat-wakaf produktif, dan Islamic ESG funds. Di tengah dominasi kajian terdahulu yang bersifat normatif-konseptual, kebaruan penelitian ini terletak pada penyusunan kerangka yang menghubungkan Ushul Fiqh dengan agenda keberlanjutan global sekaligus menghadirkan instrumen kebijakan aplikatif lintas sektor industri halal. Kontribusi utama penelitian ini adalah memperkuat dasar epistemologis integrasi maqashid dengan ESG/SDGs serta memberikan arah baru bagi pengembangan model ekonomi berkelanjutan berbasis syariah
The Effect of Auditor Switching and Financial Distress on Audit Report Lag in Non-Primary Consumer Goods Companies Listed on the Sharia Securities List (DES) in 2021-2024 Amalia Marliani; Dudang Gojali; Gina Sakinah
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1574

Abstract

This research is motivated by the persistence of companies that submit audited financial reports late despite being regulated by the Financial Services Authority Regulation No. 14/POJK.04/2022 concerning the deadline for submitting financial reports. Companies in the Non-Primary Consumer Goods sector listed on the Sharia Securities List are among the sectors with the highest audit report lag rates in the 2021–2024 period. This study aims to analyze the effect of auditor switching on audit report lag, the effect of financial distress on audit report lag, and the simultaneous effect of auditor switching and financial distress on audit report lag. The research method used is quantitative with secondary data in the form of annual financial reports of companies in the Non-Primary Consumer Goods sector listed on the Sharia Securities List (DES) for the 2021–2024 period. The research sample consisted of 19 companies selected using a purposive sampling technique. The results show that (1) auditor switching has a significant positive effect on audit report lag, (2) financial distress does not have a partial significant effect on audit report lag, and (2) auditor switching and financial distress have a simultaneous significant effect on audit report lag. Keywords : auditor switching, financial distress, audit report lag
Co-Authors Abdul Haris Citra Atmaja Amalia Marliani Ang Riqko Suhendi Gina Sakinah Mustofa Hasan Nabiela Rizki Alifa Nazar, Reza Fauzi Priyatno, Prima Dwi