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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Muria Jurnal Layanan Masyarakat Society: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Bisnis dan Kewirausahaan
Djasuli, Mohammad
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Perspektif Tradisional Islam Dalam Good Corporate Governance (GCG) Rizka Yuliati; Rahmalia, Anita; Djasuli, Mohammad
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 12 No 1 (2023): Jurnal Ekonomi Bisnis Dan Kewirausahaan, Vol XII No. 1 Januari 2023
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47942/iab.v12i1.1178

Abstract

ABSTRACTThe purpose of writing this article on effective corporate governance from a traditional Islamic perspective is to provide an overview or explanation.Library research methods, sometimes known as library research, were used to write this article. Through literature, research, and academic articles that discuss governance and understand the application of Islamic GCG concepts in people's lives. The Qur'an provides guidance on how to run government in order to achieve good governance, successful business, and steps taken to evaluate traditional corporate governance/GCG and superior corporate governance from an Islamic perspective. The studied problem must then be classified, presented, and concluded after being defined. Sharia (GCG) and conventional business governance provide nearly identical results. The existence of a Sharia Supervisory Board (DPS) that implements or carries out sharia principles and implements GCG in sharia banking operations, however, makes a difference.Islamic banking regulations are responsible for the formation of the DSN-(National MUI Sharia Council of the Indonesian Ulema Council). Keywords:Good corporate governance, Islamic perspective ABSTRAK Tujuan penulisan artikel ini tentang tata kelola perusahaan yang efektif dari perspektif Islam tradisional adalah untuk memberikan gambaran atau penjelasan.Metode penelitian perpustakaan, kadang-kadang dikenal sebagai penelitian perpustakaan, digunakan untuk menulis artikel ini.Melalui literatur, penelitian, dan artikel akademik yang membahas tata kelola serta memahami penerapan konsep GCG Islami dalam kehidupan masyarakat. Al-Qur'an memberikan petunjuk bagaimana menjalankan pemerintahan dalam rangka mewujudkan tata kelola yang baik, bisnis yang berhasil, dan langkah-langkah yang dilakukan untuk mengevaluasi tata kelola perusahaan tradisional/GCG dan tata kelola perusahaan yang unggul dari perspektif Islam. Masalah yang dipelajari kemudian harus diklasifikasikan, disajikan, dan disimpulkan setelah didefinisikan. Syariah (GCG) dan tata kelola bisnis konvensional memberikan hasil yang hampir identik.Keberadaan Dewan Pengawas Syariah (DPS) yang menerapkan atau menjalankan prinsip syariah dan menerapkan GCG dalam operasional perbankan syariah, bagaimanapun, membuat perbedaan.Regulasi perbankan syariah bertanggung jawab atas pembentukan DSN-(Dewan Syariah MUI Nasional Majelis Ulama Indonesia).
Implementasi Audit Internal Syariah Untuk Mencapaian Good Univercity Governance (GUG) Yang Baik Fatimah, Dewi; Vena Annisa, Tasya; Djasuli, Mohammad
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 12 No 1 (2023): Jurnal Ekonomi Bisnis Dan Kewirausahaan, Vol XII No. 1 Januari 2023
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47942/iab.v12i1.1247

Abstract

Good University Governance is the governance of educational institutions carried out or carried out by stakeholders who play an active role in educational institutions that have benefits in it, namely increasing the welfare of stakeholders, achieving the best accreditation and being able to be competitive in the current global era. Educational institutions, especially higher education institutions that really need to implement Good University Governance so that these higher institutions produce a positive impact, can make progress and development of the governance of the institution. In achieving Good University GovernanceThis can be done well if the higher institution carries out internal control, namely having an Internal Control Unit (SPI) at universities in Indonesia by using an internal audit unit. The purpose of this research is to be able to determine the application of internal audit based on Islamic or sharia in achieving Good Governance Univercity good . This research uses descriptive qualitative method, namely analyzing data from various sources. The data used is secondary data, namely taking literature obtained from books, archives, reports, journals, and others, both published and unpublished. In addition, it is obtained from the Qur'an and Hadith as well as to find out in Islam based. The application of a very good internal auditor, which is able to use an Islamic perspective or based on honesty, fairness, and trust in the governance of high institutions.
LITERATUR REVIEW : MEKANISME HUBUNGAN ANTARA ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DISCLOSURE DAN NILAI PERUSAHAAN DI NEGARA BERKEMBANG Fitriyah, Fitriyah; Putri, Putri; Karim, Naila; Djasuli, Mohammad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6642

Abstract

Pengungkapan ESG (Environmental, Social, and Governance) kini diakui sebagai faktor penentu dalam investasi, sejalan dengan evolusi kapitalisme yang kini turut mempertimbangkan pemangku kepentingan. Di negara maju, manfaat ESG terbilang jelas. Namun, hubungan ini menjadi jauh lebih kompleks di negara berkembang. Di wilayah ini, tantangan seperti tata kelola yang belum optimal, kuatnya desakan pemegang saham untuk laba instan, dan regulasi yang masih dalam tahap pengembangan secara kolektif berkontribusi pada terciptanya keterkaitan yang tidak konsisten dan tidak pasti antara pengungkapan ESG dan nilai yang dimiliki oleh perusahaan. (Arayssi et al. , 2020). Penelitian ini bertujuan untuk mengevaluasi dan menganalisis cara ESG mempengaruhi nilai perusahaan, serta menekankan jalur mediasi dan moderasi yang relevan di negara yang sedang berkembang. Hasil pengkajian literatur menunjukkan bahwa hubungan antara ESG dan nilai perusahaan terutama dimediasi oleh penurunan biaya modal (Nguyen et al. , 2021; El Ghoul et al. , 2021) serta peningkatan citra perusahaan, sementara faktor kualitas tata kelola (Ali et al. , 2022) dan kepemilikan institusional berperan sebagai moderasi. Namun, seberapa efektif pengungkapan ESG sangat tergantung pada transparansi, keandalan laporan, dan pengintegrasian aspek keberlanjutan dalam strategi bisnis. Penerapan teori Legitimasi, Sinyal, dan Resource-Based View (RBV) memberikan wawasan yang lebih dalam tentang bagaimana ESG berfungsi sebagai alat strategis dan sumber daya yang dapat meningkatkan daya saing perusahaan di pasar berkembang seperti Indonesia.
Model Pemasaran Biogas dalam Tabung Berbasis Modal Sosial pada Kelompok Masyarakat Guna Meningkatkan PADes Niswah, Nurin; Djasuli, Mohammad; Lutfia, Citra; Harwida, Gita Arasy
Muria Jurnal Layanan Masyarakat Vol. 6 No. 1 (2024): Maret 2024
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v6i1.11343

Abstract

In order to increase the Village Original Income (PADes), this study proposes to create a model of biogas commercialization in tubes based on social capital in environmental organizations. The marketing of biogas products is based on the principles of social capital, which combines aspects of sustainability, efficiency, and community empowerment. This study assessed the efficiency of the social capital- based biogas marketing model in increasing the income and welfare of community groups through surveys, interviews, and data analysis. To support the growth of biogas at the village level, local governments, non- profit groups, and industry players are requested to use the findings of this study as a guide in making more effective marketing policies and tactics. Thus, the implementation of these strategies is expected to positively contribute to economic and environmental empowerment at the village level while increasing Village Original Revenue as a step towards sustainable development.
EFEKTIVITAS METODE COLLABORATIVE LEARNING DALAM MEMBEDAH KONSEP RETHINKING GOVERNMENT DI ERA DIGITAL Djasuli, Mohammad; Ismiyanti; Irawati, Awwaliya putri; Nahidoh, Nidaul syofiyun
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45158

Abstract

The complexity of the concept of Rethinking Government in the digital era demands learning methods that are not only theoretical, but also applicable and participatory. This study aims to analyze the effectiveness of the Collaborative Learning method in dissecting the concept of contemporary governance at the higher education level. The method used is qualitative descriptive with a narrative review approach to various current scientific publications on digital pedagogy and public policy. The results of the study show that the implementation of Collaborative Learning significantly increases students' critical understanding of bureaucratic digitalization and public sector innovation. Interaction between students in solving case studies related to e-government triggers higher-order thinking skills. The use of digital collaboration platforms such as Google Classroom and Padlet has proven to be a catalyst in accelerating the distribution of knowledge in an inclusive manner. This study concludes that collaborative methods are effective in transforming abstract concepts of Rethinking Government into practical understandings that are relevant to the needs of industries in the digital era. The success of this method is highly dependent on the role of lecturers as facilitators and the availability of adequate technological infrastructure. Keywords: Collaborative Learning, Rethinking Government, Digital Era, Learning Effectiveness, Educational Innovation
TRANSFORMASI DIGITAL DALAM PENYUSUNAN RKA-SKPD: STUDI SLR Cahyani, Desi Indra; Syamsuddin; Djasuli, Mohammad; RA Nindy Nur Innika P; Putri
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46053

Abstract

Digital transformation in the public sector has evolved from just an administrative tool to a strategic instrument in adaptive and data-based regional financial management. However, the study of digital transformation in the preparation of the Regional Apparatus Work Unit Work Plan and Budget (RKA-SKPD) still tends to be partial and focuses on technical aspects, without integrating the overall strategic, organizational, and resource readiness dimensions. This research aims to fill this gap through the Systematic Literature Review (SLR) approach. This study analyzes the scientific literature for the period 2018–2026 related to digital transformation, e-budgeting, and regional financial information systems. The results show that digital transformation not only improves efficiency, transparency, and accountability, but also drives a paradigm shift in the budgeting process, from an administrative approach to a data-based and analytics-based approach. In addition, the successful implementation of digital transformation is greatly influenced by the synergy between technology, human resource capacity, and strong institutional commitment. The findings of this study show that most previous studies have not examined the relationship between these three aspects integratively in the context of the preparation of RKA-SKPD. Therefore, this research offers a contribution in the form of a conceptual framework that places digital transformation as an ecosystem that connects technology, governance, and organizational culture. The implications of this research are expected to be a strategic basis for local governments in optimizing budgeting digitalization in a sustainable manner.
Co-Authors Ahmad MAULANA Alim, Rizky Zainul Aprilia, Nikmatul Riskiyah Arifin, Deswita Aurellia Cahyani, Desi Indra Citra Lutfia Dewi Fatimah Fitriyah Fitriyah Gita Arasy Harwida Hasanah, Maulidatul Irawati, Awwaliya Putri Ismiyanti Karim, Naila Nahidoh, Nidaul Syofiyun Niswah, Nurin Putra, Muhammad Adam Rizky Putri Putri Putri, Putri RA Nindy Nur Innika P Rahmalia, Anita Rizka Yuliati Solikin, Akhmad Bagus Syamsuddin Vena Annisa, Tasya