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Pengaruh Kepemimpinan Islami, Etos Kerja Islami, dan Motivasi Kerja Islami Terhadap Kinerja Karyawan Dengan Organizational Citizenship Behavior Sebagai Variabel Intervening pada PT. Asuransi Askrida Syariah Adi Rosyadi; Soeharjoto Soeharjoto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12013

Abstract

Indonesia's Islamic insurance industry has expanded rapidly, requiring human resource management that goes beyond financial targets to embed Islamic values into all operational aspects. This study examines the impact of Islamic leadership, Islamic work ethic, and Islamic work motivation on employee performance, with Organizational Citizenship Behavior (OCB) as a mediating variable at PT. Asuransi Askrida Syariah. A quantitative approach with a causal-associative design was adopted. Data were gathered from 200 permanent employees through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). Hypothesis testing confirms that all three independent variables positively and significantly influence OCB, with Islamic work motivation emerging as the strongest predictor. OCB consistently and significantly enhances employee performance. In direct paths, Islamic work ethic and Islamic work motivation positively affect performance, whereas Islamic leadership exhibits a negative direct effect. Nonetheless, Islamic leadership effectively boosts performance via an indirect pathway through OCB. These findings reinforce the notion that internalizing Islamic values is more effective in elevating performance through fostering positive organizational behavior, contributing empirical evidence to the development of Sharia-based human resource management.
Integrasi Asuransi Syariah, Maqasid al-Shariah, dan Circular Economy Dalam Mewujudkan Keuangan Islam Berkelanjutan Soeharjoto Soeharjoto; Debbie Aryani Tribudhi; Dewi Nurri Setiawati; Ria Arni Fajriah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i7.11449

Abstract

Sustainable development is global agenda for right now. This is in line with the increasing environmental crisis, social inequality, and economic instability. Concept of a circular economy was developed to improve resource efficiency, reduce waste, and promote economic and environmental sustainability. From Islamic economic perspective, principles of sustainability, justice, and public interest have become part of the development goals formulated in the maqasid al-shariah. The novelty of this research lies in its integrative conceptual framework, which positions sharia insurance as a link between the normative values of maqasid al-shariah and the practical implementation of a circular economy. Aims of this research is to analyze the conceptual link between Islamic insurance, maqasid al-shariah, and the circular economy in building a sustainable Islamic financial framework. Research method uses a literature study with a normative conceptual approach to Islamic economic theory, sustainable finance, and the circular economy. The analysis was conducted by examining the main principles of Islamic insurance, particularly ta'āwun, justice, and collective risk management, and their relevance to the goals of maqasid al-shariah and the circular economy. Research findings indicate a strong alignment between the principles of Islamic insurance and the values of the circular economy and maqasid al-shariah. The integration of the three has the potential to strengthen social and economic resilience, promote the development of green investment, and expand the role of Islamic finance in supporting sustainable development. Therefore, sharia insurance can be used as an instrument to support economic sustainability based on Islamic values.
National Sharia Bank vs. Bank Syariah Indonesia (BSI): The Dynamics of Competition and Collaboration Soeharjoto Soeharjoto; Rizka Agustina
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.182

Abstract

Indonesia’s Islamic banking industry is undergoing structural transformation driven by regulatory support, digitalization, and the expansion of the halal ecosystem. The dominance of Bank Syariah Indonesia (BSI) as an incumbent and the prospective establishment of Bank Syariah Nasional (BSN) reshape the competitive landscape, creating dynamics beyond direct rivalry toward co-opetition. This study examines competition and collaboration between BSI and BSN and identifies implications for inclusion. Using a descriptive qualitative approach, the research combines literature review, policy analysis, and comparative case studies. The analysis draws on co-opetition theory, the Resource-Based View, Dynamic Capabilities, the Structure–Conduct–Performance framework, and platform ecosystem theory. The findings show that BSI’s strengths lie in operational scale, synergies, and digital maturity, while BSN offers differentiation through a digital-native model and niche community focus. Collaboration via open finance, shared services, and ecosystem partnerships can expand market reach without cannibalization, provided regulatory harmonization, digital readiness, and effective risk management.
Peran Asuransi Syariah dalam Menguatkan Islamic Entrepreneurship Berbasis Halal Protection: Pengabdian Soeharjoto Soeharjoto; Husna Leila Yusran; Sumiyarti; Debbie Aryani Tribudhi; Deni Mukti Hidayat; Adi Rosyadi; Teguh Supriyadi; Saiful Ali
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4798

Abstract

Low insurance literacy, especially Sharia insurance, poses a challenge in raising public awareness about the importance of risk protection. This is particularly true for young people who are currently or will be starting businesses. Aims of this community service activity is to increase literacy and awareness of sharia insurance among students at Global Cahaya Nubuwwah Insani (GCNI), an Islamic Entrepreneurship Boarding School in Purwakarta, West Java. This activity was conducted using an extension method that integrated Sharia insurance literacy with entrepreneurship education. The results of the activity showed an increase in students' understanding of the basic concepts of Sharia insurance, the differences between conventional and Sharia insurance, and the compatibility of Sharia insurance with Islamic principles, linked to entrepreneurship. This finding aligns with the concept that value-based financial literacy can shape more responsible and blessed economic and financial attitudes and behaviors. Sharia insurance literacy with a case study approach on Askrida Sharia Insurance has equipped students to better understand business risk management from an early age, so that their businesses are not solely profit-oriented, but sustainable for the common good.This activity proves that insurance literacy integrated with the values of the Quran and Hadith is effective in raising awareness about insurance from an early age.
Digitalisasi Zakat dan Transformasi Kesejahteraan Sosial Islam: Model Tata Kelola Berbasis Maqasid al-Shariah di Arab Saudi Jaeni Miftah Fatunijar; Fakri Jamil; Soeharjoto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i8.12232

Abstract

Digital transformation brings changes to the governance of Islamic social finance, particularly in the management of zakat. Aim of this study is to analyze the implementation of zakat management digitalization in Saudi Arabia through the Zakat, Tax and Customs Authority (ZATCA) and its impact on the efficiency, transparency, accountability, and participation of muzakki. The research was conducted using a descriptive qualitative approach based on literature studies with secondary data analysis from scientific literature, institutional reports, and official policies related to the digitalization of zakat. Research results show that the digitalization of zakat in Saudi Arabia has integrated the processes of collection, calculation, payment, and distribution of zakat in real-time through an information technology-based system. Integration with the Social Security Agency strengthens the accuracy of distribution targets to the eight categories of beneficiaries, while also enhancing transparency and accountability based on digital data. Digitalization has proven to increase the participation of muzakki through ease of access, legal certainty, and enhanced trust in zakat management institutions. However, the implementation of this system still faces challenges such as the digital literacy gap, data security, and the need for regulatory harmonization between Sharia principles and technological advancements. Overall, the digitalization of zakat in Saudi Arabia represents a model of smart zakat governance that is not only administratively efficient but also aligned with the values of justice, trust, and the welfare of the community in the modern Islamic economy.
Pengaruh makro ekonomi dan fundamental perusahaan terhadap kinerja perbankan syariah di Indonesia Soeharjoto Soeharjoto; Dini Hariyanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i1.1

Abstract

Purpose: To find out the influence of macroeconomic and company fundamentals on sharia banking performance in Indonesia. Research Methodology: The regression test was used to analyze the monthly data of BI, BPS, and OJK in 2014-2018. Independent variable of macroeconomic was proxied by inflation, exchange rate, GDP; corporate fundamentals by CAR, FDR, BOPO, NPF, DPK; while performance as dependent variable by ROA. Results: Inflation and BOPO negatively and significantly influence ROA; while the exchange rate, GDP, CAR, NPF, DPK, FDR are not significant. Limitations: This research was conducted in the Islamic banking industry in Indonesia by using the variables of the company fundamentals and macroeconomics. Contribution: This research is useful for policy-making and research of sharia banking in Indonesia. Keywords: Performance, Macroeconomics, Corporate fundamentals
Co-Authors AA Hubur Absoro, Heru Acep R Jayaprawira Acep R. Jayaprawira Ade Irma Nurhasanah Adhy Purnama, Adhy Adi Rosyadi Adi Rosyadi Adi Rosyadi Akhmad Amien Mastur Alifia Silvi Fatiha Amran, Ellyana Apollo Apollo Ardiyanto Ardiyanto Asep Rovi Nurjaman Astrid, Elvana Bahtiar Usman BUDI SANTOSA Christina Dwi Astuti Damayanti, Mutia Melina Darwin Hasiholan Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debbie Aryani Tribudhi Deden Misbahudin Muayyad Deni Mukti Hidayat Deni Mukti Hidayat Deni Mukti Hidayat Dewi Nurri Setiawati Dewi, Agnes Panca Dian Octaviani Dini Hariyanti Elvana Astrid Endang Jumali Erny Tajib Faisal, Yusuf Fakri Jamil Fatik Rahayu Firdayetti, Firdayetti Gandhi Kuntoyudho Danova Harahap, Cicely Delfina Henny Setyo Lestari Heru Kurniawan Susilo Husna Leila Yusran Ida Busnetty Ida Busnetty Imam Zul Fikri Indanarto, Aries Jaeni Miftah Fatunijar Lalu Masyhudi Lin Oktris Lucky Nugroho Lutfi, Muh. Yudhi Lydia Rosintan Simanjuntak Mardani, Yhani Masfar Gazali Masni Salfinnia Masni Salfinnia Mitha Rachma Oktavia Moch Sabur Mona Adriana Patriyasa Muayyad, Deden Misbahudin Muhammad Fathurrahman Muhammad Zilal Hamzah Mutiara S Panggabean Mutiara Sibarani Panggabean Nabila Inas Salma Nazmel Nazir Nirdukita Ratnawati Nirdukita Ratnawati nirdukita ratnawati, nirdukita Nur Fadilah Nuraini Chaniago Nurlida Fatmikasari Putri, Alisa Noviani Ria Arni Fajriah Rinaldi Rustam Rizka Agustina Rizqullah Rizqullah Rizqullah, Rizqullah Roikhan Mochamad Aziz, Roikhan Mochamad Ronny Andesto Rosiyana Muunawaroh, Rosiyana Rustam, Rinaldi S, Lydia Rosintan Saiful Ali Saiful Ali Salma, Nabila Inas Santosa, Wahyuningsih Saputro, Wahyu Angko Setiawan, Audita Shafira Putri Salsabila Sisca Damayanti Slamet Wiyono Soeharjoto, Isamu Rafael Sofie Sumiyarti Sumiyarti Sumiyarti Sumiyarti Sumiyarti Susy Muchtar Susy Muchtar Syarifuddin Mabe Parenreng Syofriza Syofyan Tatik Mariyanti, Tatik Teguh Supriyadi Teguh Supriyadi Teguh Supriyadi Tia Fitriyani Timea Gal Tri Kunawangsih P Tri Wahyono Tribudhi, Debbie Aryani Tribudhi, Debble Aryani Ulfa Ulfa Wahyu Angko Saputro Yadi Supriyadi Yananto Mihadi Putra Yusran, Husna Leila