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All Journal Jurnal Ilmu Manajemen (JIM) EKONOMIS : Journal of Economics and Business IJEBD (International Journal Of Entrepreneurship And Business Development) Media Mahardhika Share : Journal of Service Learning JABE (Journal of Applied Business and Economic) Jurnal Perilaku dan Strategi Bisnis Jurnal Ilmiah Edunomika (JIE) juremi: jurnal riset ekonomi International Journal of Education, Social Studies, And Management (IJESSM) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Jurnal Penelitian Inovatif Implementasi Manajemen & Kewirausahaan Improvement: Jurnal Manajemen dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Review of Accounting and Business Jurnal Ilmu Sosial Humaniora Indonesia Journal of Artificial Intelligence and Digital Business Indonesian Journal of Multidisciplinary on Social and Technology Economic Military and Geographically Business Review Jurnal Inovasi Bisnis Manajemen dan Akuntansi MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Ekomania Jurnal Bisnis Kreatif dan Inovatif Review of Management, Accounting, and Business Studies Jihapenmas International Journal of Economics, Business and Innovation Research Indonesian Journal of Innovation Multidisipliner Research International Journal of Islamic Finance (IJIF)
Mochamad Fatchurrohman
STIE Mahardhika
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Reconstructing Islamic Finance Through Maqashid Shariah and Green Economy: An Agent-Based Adaptive Model Iman Supriadi; Fatchurrohman, Mochamad; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
International Journal of Islamic Finance Vol. 3 No. 2 (2025): November 2025
Publisher : Department of Islamic Financial Management, Faculty of Economics and Islamic Business, Sunan Kalijaga State Islamic University, Yogyakarta, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ijif.v3i2.2801

Abstract

Background: The global financial landscape is evolving toward greater ethical, social, and environmental accountability. However, Islamic finance originally a moral alternative to capitalism often mirrors conventional systems with limited Shariah depth. Bridging the gap between maqāṣid al-sharīʿah ideals and practice requires reconstructing Islamic financial governance through an integrative model aligning Shariah principles with green economy sustainability. Objectives: This study aims to reconstruct an Islamic financial model grounded in maqashid al-shariah and green economy principles through the Agent-Based Modeling (ABM) approach, in order to understand how green fiscal policies such as carbon taxation and green subsidies affect the investment behavior of Islamic financial institutions and the dynamics of economic sustainability. Novelty: This research introduces a novel conceptual framework called the Maqashid Green Adaptive Finance System (MGAFS), which operationalizes maqāṣid al-sharīʿah within the context of adaptive financial governance. Unlike prior studies that are predominantly descriptive or institutional, this study employs ABM to dynamically simulate multi-agent interactions among regulators, IFIs, and consumers in response to green fiscal policies. The model represents a methodological and theoretical innovation by bridging Islamic ethical foundations with computational systems thinking, thereby transforming maqāṣid al-sharīʿah from a normative doctrine into an empirical tool for sustainability analysis. Research Methodology / Design: This study employs an experimental computational approach based on Agent-Based Modeling (ABM) involving three primary agent groups: regulators, Islamic financial institutions (IFI), and consumers. The main parameters include the number of consumers, number of IFI, simulation periods, carbon tax rates, and levels of green subsidies. Two policy scenarios high green subsidy and high carbon tax are compared to analyze the systemic responses to different policy interventions. Findings: The simulation results indicate that green subsidies have a more significant impact on enhancing green investment and total income compared to carbon taxes. However, the combination of both policies produces a synergistic effect on the long-term stability of the Islamic financial system. Implication: These findings provide an empirical foundation for policymakers to integrate the principles of maqashid shariah with green economic instruments, thereby strengthening sustainable and adaptive governance within the Islamic financial system amid the global ecological transition.
Peran Green Leadership dalam Memediasi Pengaruh Green Human Resource Management dan Green Training terhadap Kinerja Karyawan Berkelanjutan Alfiyatussholichah, Alfiyatussholichah; Fatchurrohman, Mochamad; Irfana, Maisyatus Su'adaa; Rosi, Fathur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.6115

Abstract

Penelitian ini bertujuan untuk menganalisis peran Green Leadership dalam memediasi pengaruh Green Human Resource Management (Green HRM) dan Green Training terhadap Kinerja Karyawan Berkelanjutan. Penelitian menggunakan pendekatan kuantitatif dengan jenis explanatory research. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada 180 karyawan pada sektor jasa, pendidikan, dan industri di wilayah Surabaya yang telah menerapkan kebijakan ramah lingkungan. Teknik analisis data menggunakan Structural Equation Modeling–Partial Least Squares (SEM–PLS) dengan bantuan perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa Green HRM dan Green Training berpengaruh positif dan signifikan terhadap kinerja karyawan berkelanjutan. Selain itu, Green HRM dan Green Training juga terbukti berpengaruh positif terhadap Green Leadership. Temuan utama penelitian ini mengungkapkan bahwa Green Leadership berpengaruh positif signifikan terhadap kinerja karyawan berkelanjutan serta berperan sebagai variabel mediasi yang memperkuat pengaruh Green HRM dan Green Training terhadap kinerja karyawan berkelanjutan. Hal ini menunjukkan bahwa kebijakan SDM hijau dan pelatihan lingkungan akan lebih efektif dalam meningkatkan kinerja berkelanjutan apabila didukung oleh kepemimpinan yang memiliki visi dan komitmen terhadap keberlanjutan lingkungan Penelitian ini memberikan kontribusi teoretis dalam pengembangan literatur manajemen sumber daya manusia berwawasan lingkungan, khususnya terkait peran strategis kepemimpinan hijau. Secara praktis, hasil penelitian ini dapat menjadi dasar bagi organisasi dalam merancang strategi SDM, program pelatihan, serta pengembangan kepemimpinan yang terintegrasi untuk mendukung pencapaian kinerja karyawan dan keberlanjutan organisasi jangka panjang.
Pemanfaatan Teknologi Informasi dan Komunikasi e-Business pada CV Duta Computindo Pratama Mochamad Fatchurrohman; Tesar Buri Anggara
Jurnal Perilaku dan Strategi Bisnis Vol. 12 No. 1 (2024): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v12i1.2666

Abstract

Inovasi data dapat mendorong industri dan mengubah cara bisnis dijalankan. Tak layak peran teknologi informasi dan komunikasi e-business menjadi pilihan utama di era digital 4.0. Karena semakin berkembangnya teknologi di era digital.Banyak perusahaan besar telah menggunakan teknologi informasi dan komunikasi e-commerce untuk memikirkan kembali strategi bisnis mereka. Teknologi informasi dan komunikasi menjadi penunjang dalam keberhasilan strategi pemasaran produk sebuah perusahaan.Tekonologi merupakan aset utama dimana perusaahaan lebih mudah untuk menjangkau pelanggan dalam persaingan pasar global. Teknologi informasi dan komunikasi atau disingkat dengan TIK adalah semua teknologi yang berhubungan dengan penanganan informasi. Sedangkan e-business adalah adalah kegiatan bisnis dengan melibatkan sistem informasi yang terhubung satu dengan lain dan terkomputerisasi. Dalam kajian ini menggunakan metode penelitian analisis deskriptif kualitatif dengan metode penugasan wawancara. Tujuan penelitian ini adalah untuk memberi gambaran betapa sangat bermanfaatnya penggunaan teknologi informasi dan komunikasi ebusiness dengan harapan semua karyawan dapat memanfaatkan sistem teknologi informasi dan komunikasi e-business. Karena banyaknnya responden yang memilih strategi memanfaatkan teknologi dan informasi e-business selayaknya pemerintah memberi dukungan dan monitoring berupa pelatihan dan bimbingan teknis dalam sebuah perusahaan demi kemajuan dan persaingan perdagangan di era digital. Dimana sebuah perusahaan harus serta merta mengikuti perkembangan jaman yang semakin meningkat dalam hal teknologi informasi dan komunikasi e-business. Kata Kunci : Teknologi,komunikasi,e-business
Leadership and Organizational Culture in Driving Employee Performance Damarsari Ratnasahara Elisabeth; Mochamad Fathurrohman; Joko Suyono; Awan Panjinata
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 3 (2026): May 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i3.3673

Abstract

Purpose: To examine the influence of leadership and organizational culture on employee performance with motivation as a mediating variable. Design/methodology/approach: This study employs a quantitative approach using SEM-PLS analysis based on data collected from 83 employees through questionnaires. Findings: Leadership and organizational culture have a positive and significant influence on employee performance, both directly and indirectly through motivation as a mediating variable. Research limitations/implications: This study is limited to a single company and a relatively small sample, suggesting future research should expand the scope and variables. Practical implications: Organizations should strengthen leadership quality and organizational culture to enhance employee motivation and ultimately improve performance. Originality/value: This study provides empirical evidence on the mediating role of motivation in linking leadership and organizational culture to employee performance in the maritime service sector. Paper type: Research paper (quantitative study)
Behavioral Pattern Discovery for Fintech Strategy: Naïve Bayes Analysis of Digital Payment Sentiments Iman Supriadi; Mochamad Fatchurrohman; Rahma Ulfa Maghfiroh; Rukhul Abadi
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.305

Abstract

The rising adoption of digital wallets in Indonesia has created an urgent need for fintech service providers to gain deeper insights into user perceptions and satisfaction. However, many providers continue to rely on conventional methods for evaluating consumer feedback, without leveraging the power of machine learning–based sentiment analysis. This study aims to identify user sentiment patterns toward five leading digital wallet platforms GoPay, OVO, DANA, LinkAja, and ShopeePay and to evaluate the effectiveness of the Naïve Bayes algorithm in classifying sentiments based on user reviews from the Google Play Store. A quantitative approach was employed, involving web scraping, text preprocessing, and sentiment classification using the Multinomial Naïve Bayes algorithm. The results indicate that Naïve Bayes can achieve classification accuracy exceeding 85% across all platforms, with the highest performance observed for LinkAja (95.10%) and GoPay (93.33%). These findings reveal variations in public perception across platforms and underscore the potential of machine learning in supporting user voice–based digital service strategies. The novelty of this research lies in the integration of organic review data with predictive approaches to inform strategic decision-making in the fintech service context.
Operating expenses enhance employee productivity and strengthen anti-fragility in the pawnshop business causal evidence from double machine learning Iman Supriadi; Mochamad Fatchurrohman
Economic Military and Geographically Business Review Vol. 4 No. 1: (July) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/emagrap.v4i1.2026.3344

Abstract

Background: Digital transformation has reshaped how firms convert operating expenses into productivity gains, especially in service-based and financial institutions. While prior studies emphasize cost efficiency and technological adoption as performance drivers, evidence on whether rising operating expenses generate positive productivity shocks remains inconclusive. The literature also has not fully examined whether firms can become anti-fragile, where increasing operational costs strengthen capability. This study estimates the causal impact of operating expense growth on employee productivity and examines whether a state-owned financial institution evolves toward an anti-fragile model post-pandemic. Methods: This study applies a quantitative causal inference approach using post-pandemic annual secondary data from Pegadaian’s audited financial and sustainability reports. Employee productivity is measured by revenue and net profit per employee, with operating expense growth as the main treatment and financial stability indicators as controls. Double Machine Learning isolates the pure causal effect while addressing non-linearity and endogeneity, supported by visual analysis to validate patterns and identify digital efficiency thresholds. Findings: The results show a positive and statistically meaningful causal effect of operating expense growth on revenue per employee, with a coefficient of 6,755.68, indicating that higher operational spending significantly enhances productivity. Visual evidence supports anti-fragility, as post-pandemic observations consistently exceed predicted productivity trends, with the peak deviation in 2024, suggesting a digital efficiency threshold where intangible investments yield disproportionate gains, reinforcing anti-fragility theory and extending the Solow residual toward digital capability accumulation. Conclusion: The study concludes that strategically managed operating expenses function as productivity-enhancing investments rather than cost inefficiencies, confirming the emergence of an anti-fragile business model. Novelty/Originality of this article: This article introduces a causal machine learning framework to operationalize anti-fragility in firm-level productivity analysis and identifies a digital efficiency threshold that has not been empirically documented in prior financial services research.
Tax reform strategies to strengthen Indonesia’s digital economy contribution Iman Supriadi; Mochamad Fatchurrohman; Etin Puspita Sari
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.6218

Abstract

This research aims to deeply investigate tax strategies and policies to increase the tax ratio in Indonesia, especially in the face of increasingly complex dynamics of the digital economy and global fragmentation. Using a descriptive and qualitative analytical approach, through literature studies, secondary data analysis, and case studies, this research aims to identify crucial obstacles in the taxation domain, formulate effective strategies to increase the tax ratio, and scientifically evaluate their impact. The results of the research highlight the state of Indonesian taxation, the strategies that can be applied to increase the tax ratio, as well as scientific contributions through the development of new concepts and the application of sustainable taxation strategies. The contribution of this paper lies in the formulation of policy recommendations that are not only theory-based but also supported by empirical evidence, in order to strengthen the foundation of Indonesia's tax system. In addition, this study provides direction for further research in the field of taxation and economics, directing future research agendas to deepen understanding and develop more effective policies in the face of changing global taxation dynamics.
Designing a Bumdes Business Model Based on Canvas and ISM to Support Food Security Etin Puspita Sari; Mochamad Fatchurrohman; Fajar Tenovita Sari
Jurnal Ilmu Manajemen Vol. 13 No. 4 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v13n4.p933-943

Abstract

Village food security is a strategic issue that is not only related to fulfilling the basic needs of the community but is also closely linked to local economic independence. Village Owned Enterprises (BUMDes) play a significant role in strengthening the village economic base through the organized management of local resources. However, weaknesses in business model design often hinder the sustainability and effectiveness of BUMDes. This study aims to design a BUMDes business model based on the Business Model Canvas (BMC) combined with Interpretive Structural Modeling (ISM). The purpose is to comprehensively map business blocks while identifying the hierarchical structure of key success factors of BUMDes in supporting food security. The research employs a combination of qualitative and quantitative descriptive methods. Primary data were collected through questionnaires and interviews with 30 BUMDes in East Java, while the analysis was conducted using BMC mapping and the development of hierarchical relationships among factors through ISM. The findings indicate that the integration of BMC and ISM can formulate a more adaptive and systematic BUMDes business model aligned with local characteristics. The ISM analysis highlights the presence of key driving factors in human resources and strategic partnerships, which are then integrated into the BMC blocks to reinforce the value proposition and revenue streams of BUMDes. This study contributes theoretically by integrating the BM-ISM approach within the context of rural development and offers practical implications in the form of a business model framework that can be utilized by village governments, BUMDes managers, and stakeholders to strengthen food security and foster local economic independence.
Examining Absorptive Capacity in the Adoption of Digital Health Technology in Indonesian Hospitals (a Theoretical Review and Implementation Perspective) Teguh Setiawan Wibowo; Mochamad Fatchurrohman
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 11 No 1 (2026): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v11i1.259

Abstract

This study aims to examine the concept of absorptive capacity and its relevance to the adoption of digital health technology in Indonesian hospitals. Through a literature review employing conceptual analysis and theoretical synthesis, this article traces the development connects it to the characteristics of healthcare organizations. The review indicates that the successful adoption of digital technology is not sufficiently achieved through the acquisition stage alone but demands sustained capabilities in assimilating, transforming, and exploiting knowledge. The analysis identifies four contextual factors influencing hospital absorptive capacity: organizational structure, professional culture, resources, and government regulation. This article offers a conceptual framework integrating three levels of analysis: individual, team, and organization with circular process dynamics that create either a virtuous cycle or a vicious cycle. Implementation implications include a shift from a project-based approach to a continuous process, reconfiguration of management roles, strengthening cross-professional collaboration, developing contextual measurement instruments, and establishing a supporting ecosystem at the macro level.
Pengaruh Gaya Kepemimpinan, Motivasi Kerja Dan Budya Organisasi Terhdap Kinerja Karyawan Hotel Gunawangsa Manyar Surabaya Cendelina Yuliana Muga Pinto; Agung Dwi Nugroho; Mochamad Fatchurrohman
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1982

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, motivasi kerja, dan budaya organisasi terhadap kinerja karyawan di Hotel Gunawangsa Manyar Surabaya. Latar belakang studi ini didasari oleh adanya tantangan manajemen terkait kepemimpinan top-down dan fluktuasi produktivitas staf. Permasalahan utama yang diangkat adalah bagaimana ketiga faktor tersebut memengaruhi efektivitas kerja baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain kausalitas. Populasi penelitian melibatkan 60 karyawan yang seluruhnya dijadikan sampel melalui teknik sampling jenuh. Data dikumpulkan menggunakan instrumen kuesioner dan dianalisis melalui uji asumsi klasik serta regresi linier berganda menggunakan perangkat lunak SPSS. Hasil pengujian menunjukkan bahwa secara simultan, gaya kepemimpinan, motivasi kerja, dan budaya organisasi berpengaruh signifikan terhadap kinerja karyawan dengan nilai F-hitung 15,488. Namun secara parsial, ditemukan bahwa gaya kepemimpinan tidak memiliki pengaruh signifikan terhadap kinerja. Sebaliknya, motivasi kerja dan budaya organisasi terbukti berpengaruh positif dan signifikan terhadap produktivitas karyawan. Nilai Adjusted R Square sebesar 0,424 mengindikasikan kontribusi variabel bebas terhadap kinerja adalah 42,4%. Berdasarkan temuan ini, disarankan agar manajemen lebih fokus pada penguatan sistem penghargaan dan internalisasi budaya kerja guna meningkatkan performa organisasi secara menyeluruh.  
Co-Authors Abadi, Rukhul Agung Dwi Nugroho Ainur Rohman Ajeng Nurwinda Desiane Alfiyatussholichah Alfiyatussholichah, Alfiyatussholichah Ananda Dawam, Putri Tariza Anggita Putri Ananda Anggita Vira Yunita Arfie Laillya Azrawanda Putri Awan Panjinata Ayu Devina Putri Azhara, Chovinisca Ramadhani Bambang Sri Wibowo Baramadya Cendelina Yuliana Muga Pinto Christina Vania Sabrina Damarsari Ratnasahara Elisabeth Damarsari Ratnasahara Elisabeth Damarsari Ratnasahara Elisabeth Damarsari Ratnasahara Elisabeth Della Amanda Safira Putri Desvita Uno Henvi Devi Amiliana Devine Paramitha W Diana Pujiyani Dika Prayogi Elisabeth, Damarsari Ratnasahara Emmywati Endri Haryati Etin Puspita Sari Etin Puspita Sari Etin Puspita Sari Etin Puspita Sari Evi Thelia Sari Fajar Tenovita Sari Fajar Tenovita Sari Fanny Dwi Puspitasari Fianita Malati Fitrianty, Rifda Hayati, Cucu Ike Nur Fadlilah Iman Supriadi Iman Supriadi Irfana, Maisyatus Suadaa Joko Suyono Joko Suyono Kusmayati, Nindya Kartika Kustiningsih, Nanik Lailul Hidayat Laras Mei Purbianti Leonard Adrie Manafe Lindra Dwi Pramudya Luluk Masluka M Azizul Khakim M. Syamsul Ma’arif M.M., Noneng R Sukatmadiredja Maghfiroh, Rahma Ulfa Maisyatus Su'adaa Irfana Muhammad Gunawan Wibisono, Muhammad Gunawan Muhammad Lutfi Mukhtar Nafiqoh, Anin Nanik Kustiningsih Noneng R Sukatmadiredja Noneng R Sukatmadiredja Noneng R Sukatmadiredja Octavia Yasmin Putri Pratiwi Parwita Setya Wardhani Parwita Setya Wardhani Parwita Setya Wardhani Priscadella Putri Christiyanti Purbo Kuncoro, Hanggoro Purwanto Purwanto Purwanto Purwanto, Purwanto Puspitasari, Fanny Dwi Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Rhohmawati, Iin Rievca, Savira Rizka Aisyanti Rony, Zahara Tussoleha Rosi, Fathur Rukhul Abadi Rukhul Abadi Saarce Elsye Hatane Salsabilla Aulia Az Zahrah Sari, Anita Kartika Sari, Etin Puspita Shobikin Shobikin Shobikin Shobikin Shobikin Shobikin, Shobikin Siti Maulydia Islandi Soesilawati Soema Atmadja Sri Lestari SRI RAHAYU Sri Rahayu Syahbani, Ahmad Teguh Setiawan Wibowo Teguh Setiawan Wibowo Tenovita Sari, Fajar Tesar Buri Anggara Titis Tatasari Titis Tatasari Veronica Yulia Rachma Vilonia, Neyva Talitha Wahyu Handayani Wahyu Handayani Wahyuni Nur Afifah Wulandari, Aisya Fitri Yana Sulistyowati