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Waqf Utilization Strategies in Improving the Economic Welfare of the Muslim Community Nurachmadi, Senki; Riyanto, Sugeng; Mutaufiq, Ali
International Journal of Sharia Business Management Vol 3 No 2 (2024): IJSBM: International Journal of Sharia Business Management
Publisher : Sharia Business Management Department of STEBIS Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/ijsbm.v3i2.263

This study aims to analyze the strategy of utilizing waqf as an instrument to improve the economic welfare of Muslims. Waqf, as a form of Islamic philanthropy, has great potential in overcoming the problems of poverty and inequality if managed properly. The research method used is a qualitative approach with data collection techniques in the form of literature studies, in-depth interviews, and policy analysis related to waqf in several Muslim-majority countries. The results of the study indicate that modern, transparent, and professional waqf management can make a significant contribution to the economic welfare of the community. Important factors that support the success of this waqf are the existence of a clear regulatory framework, public awareness, and collaboration between the government, waqf institutions, and the private sector. The conclusion of this study is that optimizing waqf management with an integrated and innovative strategy has great potential to improve the economic welfare of Muslims. Implementation of an effective strategy requires synergy between various stakeholders, strengthening regulations, and utilizing modern technology to ensure the sustainability and efficiency of waqf management

The Influence of Consumer Behavior and Electronic Word of Mouth (E-Wom) on the Decision to Purchase Pizza Hut Products in Generation Z in Depok City from a Maqosid Syariah Perspective Mutaufiq, Ali
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1025

This research aims to analyze the influence of consumer behavior and electronic-word of mouth (e-WOM) on the decision to purchase Pizza Hut products among Generation Z in Depok City from a Maqosid Syariah perspective. The importance of this research lies in understanding how these two factors influence purchasing decisions in the context of sharia which focuses on prosperity and balance. The background to the problem includes the increasing influence of digital and social media in the consumption behavior of Generation Z, as well as the lack of literature that discusses the influence of consumer behavior and e-WOM specifically in the fast food industry in Indonesia. This phenomenon is increasingly relevant considering that Generation Z is a significant target market. The novelty of this research is the integration of the Maqosid Syariah perspective in the analysis of consumer behavior and e-WOM, which has not been widely discussed in previous research. The method used was quantitative with a questionnaire as the data collection instrument, involving 150 respondents from Generation Z in Depok City. The research results show that consumer behavior and e-WOM simultaneously have a significant effect on purchasing decisions, with a calculated F value of 137.28 which is greater than the F table of 3.06 at a significance level of 0.05. The t test shows that the coefficient value for consumer behavior is 0.482 and e-WOM is 0.567, with a coefficient of determination (R²) of 0.652, indicating that 65.2% of the variability in purchasing decisions is explained by these two factors. So, consumer behavior and e-WOM have a significant influence on purchasing decisions for Pizza Hut products, and it is important for the company to develop an ethical and transparent marketing strategy in accordance with Maqosid Syariah principles.

The Influence of Competence on Employee Performance at PT. Mandiri Primatama in Jakarta Kumala, Destiana; Mutaufiq, Ali; Supriatal, Supriatal
Implikasi: Jurnal Manajemen Sumber Daya Manusia Vol 1 No 1 (2023): Implikasi: Jurnal Manajemen Sumber Daya Manusia
Publisher : Management Science Doctoral Program, Pasundan University, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/implikasi.v1i1.377

This study aims to determine the effect of competence on employee performance at PT Mandiri Primatama in Jakarta.The method used is explanatory research with a sample of 80 respondents. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study on the competency variable obtained an average score of 3.77 with good criteria. The employee performance variable obtained an average score of 3.90 with good criteria. Competence has a significant effect on employee performance with the regression equation Y = 16.260 + 0.630X, and a correlation value of 0.710 or strong with a determination of 50.4%. The hypothesis test obtained a significance of 0.000 <0.05.).

Analysis of Factors and Impact of Achievement on Students Career and Self Development Mutaufiq, Ali; Trimulyana, Robi Amdes; Sunarsi, Denok
International Journal of Sharia Business Management Vol 4 No 1 (2025): IJSBM: International Journal of Sharia Business Management
Publisher : Sharia Business Management Department of STEBIS Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/ijsbm.v4i1.324

This study aims to analyze the factors influencing academic achievement and its impact on students' career and self-development. The primary focus is to understand how internal factors such as motivation, self-confidence, and study discipline, as well as external factors such as family support, school environment, and educational policies, contribute to students' success. This research employs a quantitative approach using a survey method involving students from various educational levels. Data were collected through questionnaires designed to measure variables related to academic achievement and its impact on career development and self-improvement. Data analysis was conducted using descriptive statistics and regression analysis to identify relationships between these variables. The findings indicate that internal factors, particularly intrinsic motivation and study discipline, have a significant impact on students' academic achievement. Additionally, family support and a conducive school environment also contribute positively. Furthermore, high academic achievement is strongly associated with increased self-confidence in career planning and enhanced self-development skills such as leadership and communication.

Pengaruh Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Struktur Modal pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Lestari, Novi; Mutaufiq, Ali; Garnis, Garnis
Jurnal Pajak dan Bisnis Vol 4 No 1 (2023): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i1.69

Penelitian Pengaruh Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Struktur Modal Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020, bertujuan untuk Untuk mengetahui seberapa besar pengaruh langsung ukuran perusahaan terhadap struktur modal pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia periode 2018-2020, Untuk mengetahui seberapa besar pengaruh langsung ukuran perusahaan terhadap nilai perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia periode 2018-2020, Untuk mengetahui seberapa besar pengaruh lagsung struktur modal terhadap nilai perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia periode 2018-2020, Untuk mengetahui seberapa besar pengaruh ukuran perusahaan terhadap nilai perusahaan melalui struktur modal pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia periode 2018-2020.Penelitian ini dilatar belakangi oleh suatu pemikiran bahwa didalam suatu perusahaan harus memperhatikan pemanfaatan aset-aset yang dimiliki oleh perusahaan dan sumber pendanaan yang baik untuk mencegah menurunnya nilai perusahaan dipasar saham. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan terhadap nilai perusahaan melalui struktur modal pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Inodnesia periode 2018-2020. Kesimpulan penelitian ini menunjukkan bahwa struktur modal dapat mempengaruhi ukuran perusahaan terhadap nilai perusahaan.

Maintaining the Blessing of Business: An Analysis of Digital Marketing within the Framework of Maqashid Sharia Mutaufiq, Ali; Hardiana, Candra Dwi; Lestari, Novi
Pasundan Social Science Development Vol. 5 No. 2 (2025): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v5i2.195

The rapid development of digital technology has significantly influenced business strategies, especially in marketing practices. In the Islamic perspective, marketing is not solely evaluated based on efficiency and profit, but also on its alignment with principles of maqashid sharia to ensure blessings (barakah) for both businesses and consumers. This article aims to analyze digital marketing through the lens of maqashid sharia, which encompasses five essential elements: the protection of religion (hifzh al-din), life (hifzh al-nafs), intellect (hifzh al-‘aql), wealth (hifzh al-mal), and lineage (hifzh al-nasl). By utilizing a descriptive qualitative approach with library research, this study explores how the integration of maqashid sharia can guide ethical and just business practices in digital marketing. The findings suggest that embedding maqashid sharia into digital marketing strategies promotes not only material success but also spiritual and ethical prosperity, ensuring a holistic and sustainable business model. This research contributes to the contemporary literature on Islamic economics, proposing a framework for businesses to navigate digital marketing in a way that is both ethically sound and aligned with Islamic values.

The Role of Auditing in Financial Risk Mitigation Amid Global Economic Disruption Dailibas, Dailibas; Mutaufiq, Ali; Chaerudin, Chaerudin; Nasution, R.; Harahap, Muhammad Nasim
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1190

This research aims to explore the role of audit in managing financial risk amidst the complexity of global economic dynamics. By explaining in detail the contribution of audits in helping entities identify, manage and mitigate financial risks. This research uses qualitative research methods, focusing on the role of audit in managing financial risk amidst global economic dynamics. Through interviews with 20 respondents, including auditors and financial practitioners, analysis of financial reports, and literature studies, the research gained in-depth understanding. Interpretive methods are used to analyze the data, providing a theoretical and practical basis in explaining the contribution of audits to financial risk mitigation. The research results confirm that auditors do not only limit themselves to examining financial reports, but are actively involved in helping entities identify and manage financial risks. These findings provide a strong foundation for entities to face global economic uncertainty and ensure the reliability of financial information. Audits are identified as a key element in enterprise risk management. Auditors not only apply audit theory conceptually but also create practical guidelines for achieving successful operational risk management. In addition, the evolution of audit theory along with changes in the global economy shows the practical relevance of audit theory in responding to changing economic dynamics.

Influence of Audit Technology Implementation on Efficiency and Accuracy of Audits in Public Companies: A Case Study of Manufacturing Companies in Indonesia Nasution, Raden; Dailibas, Dailibas; Chaerudin, Chaerudin; Harahap, Muhammad Nasim; Mutaufiq, Ali; Kumala, Destiana
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1196

This research discusses the influence of the application of audit technology on audit efficiency and accuracy in manufacturing companies in Indonesia. This research uses a type of quantitative research with a survey approach with the method used is saturated sampling/census, with a sample of 26 manufacturing companies in Indonesia. This research data analysis technique uses PLS software version 3.0 (Partial Least Square). The results of the research showed that the application of audit technology had a positive and significant effect on efficiency with a statistical t value of 31.066 > 2.055 and a P-value of 0.000, this means that techniques for implementing audit technology such as audit information systems , big data analytics. , and AI (artificial intelligence) technology can significantly improve the efficiency of the audit process. This technology allows auditors to conduct deeper analysis of transaction data and complex patterns, identifying anomalies or potential risks more quickly and precisely. The application of audit technology has a positive and significant effect on audit accuracy with a statistical t value of 76.415 > 2.055 and a P-value of 0.000, this means that accurately, audit technology can also minimize human error in the audit process, because it can carry out automatic testing and broader analysis of available data. This increases the accuracy of the financial reports produced, which is one of the main objectives of the audit process in supporting transparency and public trust in public companies.

The Influence of Consumer Behavior and Electronic Word of Mouth (E-Wom) on the Decision to Purchase Pizza Hut Products in Generation Z in Depok City from a Maqosid Syariah Perspective Mutaufiq, Ali
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1025

This research aims to analyze the influence of consumer behavior and electronic-word of mouth (e-WOM) on the decision to purchase Pizza Hut products among Generation Z in Depok City from a Maqosid Syariah perspective. The importance of this research lies in understanding how these two factors influence purchasing decisions in the context of sharia which focuses on prosperity and balance. The background to the problem includes the increasing influence of digital and social media in the consumption behavior of Generation Z, as well as the lack of literature that discusses the influence of consumer behavior and e-WOM specifically in the fast food industry in Indonesia. This phenomenon is increasingly relevant considering that Generation Z is a significant target market. The novelty of this research is the integration of the Maqosid Syariah perspective in the analysis of consumer behavior and e-WOM, which has not been widely discussed in previous research. The method used was quantitative with a questionnaire as the data collection instrument, involving 150 respondents from Generation Z in Depok City. The research results show that consumer behavior and e-WOM simultaneously have a significant effect on purchasing decisions, with a calculated F value of 137.28 which is greater than the F table of 3.06 at a significance level of 0.05. The t test shows that the coefficient value for consumer behavior is 0.482 and e-WOM is 0.567, with a coefficient of determination (R²) of 0.652, indicating that 65.2% of the variability in purchasing decisions is explained by these two factors. So, consumer behavior and e-WOM have a significant influence on purchasing decisions for Pizza Hut products, and it is important for the company to develop an ethical and transparent marketing strategy in accordance with Maqosid Syariah principles.

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