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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Indonesian Journal of Law and Economics Review Unri Conference Series: Community Engagement Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdimas Sangkabira East Asian Journal of Multidisciplinary Research (EAJMR) Kajian Akuntansi
Ahmad Waluya Jati
Universitas Muhammadiyah Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The portrait of good governance of Islamic philanthropic institutions in achieving the SDGs Kholmi, Masiyah; Jati, Ahmad Waluya; Suhardi, Diding
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.29624

Abstract

Research aims: This study aims to analyze the governance of Amil Zakat Muhammadiyah (LAZISMU) in East Java in achieving sustainable development goals (SDGs).Design/Methodology/Approach: This study uses a qualitative approach with semi-structural and Focus Group Discussion (FGD) interview techniques with leaders in three LAZISMU regions in the East Java region.Research findings: This study shows that zakat institutions have served as an Islamic philanthropic institution. LAZISMU East Java managed to overcome poverty, community economic impurity and improve welfare. Good governance has a role in encouraging the realization of SDGs, namely, transparency, accountability and trust or integrity. In addition, discipline or obedience, efficiency and effectiveness, independent, innovative, justice, participation, professionalism and responsive. LAZISMU has achieved sustainable development goals (SDGs) as follows: Poverty Alleviation (1), Decent Work and Economic Growth (8), Qualified Education (4), Health Service (3), Social Humanity [Zero Hunger (2), Reduced Inequalities (10) and Climate Action (13)], Welfare of society (ummah) [(peace justice, and strong institutions (16) and partenships for the goals (17)]. The study also found challenges in the application of governance, such as HR limitations, brought together the pattern of governance between institutions in various regions of the research object.Theoretical contribution/Originality: This study contributes to enriching governance literature and the role of Zakat institutions in achieving sustainable development goals (SDGs).Practitioner/Policy implication: This study emphasizes the importance of governance in the management of zakat institutions in achieving SDGs and the need for greater support from the National Amil Zakat (BAZNAS).Research limitation/Implication: This study has limitations, in three LAZISMU in the East Java region. In addition, data collection is only through deep interviews and FGD.
The Performance of MSMEs: a Comprehensive Approaches based on Resource, Customers, Suppliers, and Characteristics of MSMEs Sri Wahjuni Latifah; Ahmad Waluya Jati; Mudrifah -
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 16 No 2 (2021): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v16i2.2021.pp176-189

Abstract

This study focuses on MSMEs performance evaluation because they have unique features such as not having a quantifiable objective, not having a record of company operations, but being able to absorb surrounding labor and improve the community's welfare. MSMEs' short-term objective is to annex the company's profit and sales performance. This research aims to construct a measurement model of MSMEs Performance based on resource factors, customers, suppliers, and characteristics of MSMEs in influencing MSMEs' performance. The data was collected by spreading questioner through google form to MSMEs managers assisted by PLUT Batu city and Malang City. The data analysis techniques are carried out qualitatively, and hypothesis testing is carried out with SEM-PLS analysis. The results showed that the factors of resources, customers, and characteristics of MSMEs could measure MSMEs performance, while the supplier factor does not affect the performance of MSMEs
Sustainable strive: Holistic exploration of CSR through economic, environmental, and social lenses Aji Fras Aditya Fras Aditya; Driana Leniwati; Adi Prasetyo; Ahmad Juanda; Faris Afrizal; Ahmad Waluya Jati
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 22 No. 2 (2024): KOMPARTEMEN, Vol 22 No 2, September 2024
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i2.23741

Abstract

This research explores the implementation of Corporate Social Responsibility (CSR) at PT Unilever Indonesia using a qualitative case study approach. It employs a comprehensive methodology to examine the economic, environmental, and social aspects of CSR integration in this multinational company. The study reveals how PT Unilever Indonesia's CSR commitments contribute to economic growth, environmental conservation, and social welfare in Indonesia, aligning with the principles of the Triple Bottom Line. It also highlights the company's recognition through three prestigious awards and examines the dynamics between profit, people, and the planet. Addressing a gap in existing research, this study significantly contributes to the broader discourse on CSR implementation, particularly in the context of an FMCG company operating in a complex environment like Indonesia. It sheds light on the evolving role of corporations in promoting sustainable development.
Co-Authors Adi Prasetyo Agustin Dwi Haryanti Ahmad Juanda Aji Fras Aditya Fras Aditya Asmiputri, Rofika Aviani Widyastuti Cahyo Utomo Desy Retma Sawitri Dhaniel Syam Diding Suhardi Driana Leniwati Endang Dwi Wahyuni Faris Afrizal Hamdani, Helmi Difa Hasanah, Ni'matul Ihyaul Ulum Ike Arisanti Kholmi , Masiyah Mangkusuryo, Yusuf Masiyah Kholmi Mohammad Naufal Mudrifah, Mudrifah Muhammad Wildan Affan Ni'matul Hasanah Riska Harventy Rofika Asmiputri Sawitri, Desy Retma Setu Setyawan Sri Wahjuni Latifah TRI CAHYO UTOMO TRI CAHYO UTOMO udin , Bahrul Ulum Vilmia Farida Wardatul Jannah Wardatul Jannah Wardatul Jannah, Wardatul Wardatul, Wardatul Yuaninda, Naila Putri Yusuf Mangkusuryo