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All Journal REFLEKSI EDUKATIKA Jurnal Ekonomi Islam Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL MANAJEMEN BISNIS Jambura Accounting Review Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi PERSPEKTIF Jurnal Geuthee El-kahfi : Journal of Islamic economics Jurnal Ekonomi Syariah Pelita Bangsa Journal Of Business, Finance, and Economics (JBFE) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal Islamic Economics Ad Diwan Tameh : Journal of Civil Engineering Proceeding of The International Conference on Economics and Business Jurnal Manajemen Bisnis Kewirausahaan Jurnal Visi Manajemen (JVM) Proceeding National Conference Business, Management, and Accounting (NCBMA) The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif Jurnal Ekonomi Islam Hukum dan Demokrasi (HD) Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Master Manajemen Moneter : Jurnal Ekonomi dan Keuangan Bina Bahari : Jurnal Pengabdian Kepada Masyarakat Studia Ekonomika International Journal of Management, Accounting & Finance Mu'amalatuna: Jurnal Ekonomi Syariah PUSAKA: Jurnal Pengabdian Masyarakat Al I'tibar Jurnal Pendidikan Islam International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Journal of Economic and Leadership
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ANALISIS TAX AMNESTY: KEADILAN BAGI WAJIB PAJAK PATUH DAN MODUS OPERANDI KEJAHATAN KERAH PUTIH Amalia, Yessica; Kusnanto, Eri; Ruslaini
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 4 (2024): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v4i4.647

Abstract

Penelitian ini bertujuan untuk menganalisis dampak kebijakan tax amnesty terhadap keadilan perpajakan dan modus operandi tindak pidana kerah putih di Indonesia. Tax amnesty, yang diperkenalkan melalui UU No. 11 Tahun 2016, menawarkan penghapusan sanksi bagi wajib pajak yang mengungkapkan harta yang tidak dilaporkan. Namun, kebijakan ini memunculkan kontroversi terkait keadilan bagi wajib pajak yang taat, karena memberikan insentif bagi pengemplang pajak tanpa konsekuensi yang setimpal. Penelitian ini menggunakan pendekatan kualitatif dengan menganalisis dokumen dan studi kasus untuk mengidentifikasi pola perilaku pelaku kejahatan kerah putih yang memanfaatkan celah dalam kebijakan ini. Hasil penelitian menunjukkan bahwa meskipun tax amnesty bertujuan untuk meningkatkan kepatuhan pajak, ia juga berpotensi merusak moral pajak dan menciptakan ketidakadilan di kalangan wajib pajak yang patuh.
Perbandingan Kepatuhan Terhadap Prinsip Syariah dalam Pembiayaan Bank Syariah Qalbia, Farah; Santoso, Seger; Ruslaini
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 8 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol8.i1/17417

Abstract

This study examines the compliance of Islamic banks with Shariah principles, specifically riba, gharar, and maysir, in financing practices through a literature review. Analysis of eight previous studies explores the effectiveness of implementation and the challenges encountered. The findings indicate that despite significant efforts through Shariah-compliant product designs such as murabahah and istisna', challenges persist, particularly in resembling conventional interest practices, contract complexity, and speculative risks. Factors such as the role of Shariah supervisory boards, regulations, and consumer awareness are pivotal in improving compliance. This study highlights the importance of continuous innovation and rigorous oversight to achieve better adherence to Shariah principles. However, this research is limited by the lack of empirical data and specific geographic coverage, opening avenues for further studies.
Integrasi Prinsip-Prinsip Islam dalam Kewirausahaan dan Pemasaran: Studi Literatur tentang Motivasi, Pembiayaan, dan Strategi Bisnis Berkelanjutan Santoso, Seger; Ruslaini
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol6.i2/17433

Abstract

This study aims to explore the integration of Islamic principles in entrepreneurship and marketing, focusing on motivation, financing, and sustainable business strategies. Using a qualitative literature review approach, the study identifies Islamic values such as amanah (trust), sidq (truthfulness), and justice as the foundation of Muslim entrepreneurs' motivation. In the financing aspect, Sharia-compliant instruments like mudharabah and musharakah are found to provide equitable financial solutions, despite challenges in financial literacy. Islamic marketing strategies, including Islamic branding and halal marketing, significantly contribute to building consumer loyalty and business sustainability. The study highlights the importance of collaboration among entrepreneurs, financial institutions, and policymakers to create an inclusive Islamic business ecosystem. The findings offer conceptual guidance for developing ethical and sustainable Islamic entrepreneurship
Forecasting Cerdas: Kunci Sukses Bisnis Mohamad Chaidir; Ruslaini Ruslaini; Shinta Amelia
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 1 (2025): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v4i1.3786

Abstract

This research examines the role of intelligent forecasting as a key element in modern business success. By leveraging artificial intelligence (AI) technology, big data analytics, and machine learning, intelligent forecasting enables companies to predict market trends and optimize strategic decision-making. The research method was conducted through online webinars involving academics, practitioners, and business actors. The results showed that intelligent forecasting could improve accuracy by up to 98.2% and prediction ratio by 96.5%. However, MSMEs still face challenges in adopting this technology, including limited resources and technological understanding. This research concludes that intelligent forecasting is vital in improving operational efficiency and business competitiveness, but a more inclusive approach is needed to ensure wider adoption across various business scales.
EXPLORING THE IMPACT OF LEADERSHIP STRATEGIES ON CORPORATE SUSTAINABILITY: INSIGHTS FROM PROFITABILITY, ETHICAL GOVERNANCE, AND LONG-TERM VALUE CREATION Ruslaini, Ruslaini; Benardi, Benardi; Agustinus, Rendy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explores the impact of leadership strategies on corporate sustainability, focusing on profitability, ethical governcance, and long-term value creation. The study population consists of individuals occupying leadership positions in various corporation. The purposive sampling technique is used to select participants with extensive and insights into the interaction between leadership strategies and corporate sustainability. Data analysis involves thematic analysis to identify patterns, themes, and meaning within textual data. Through in-dept interviews, several key themes emerged, elucidating how leadership strategies influence corporate sustainability dimensions. Ethical leadership, strategic alignment of financial and sustainability goals, effective corporate governance, and transparent communication were identified as key drivers of sustainable business practices. Findings underscore the imperative for organizational to adopt a holistic apporoach to business, integrating sustainability principles into their core values and strategic decision-making process. By embracing these principles, organizations can enhance their long-term resilience, competitiveness, and contribution to society and the environment.
Peran Hukum Syariah dalam Pengelolaan Sumber Daya Alam Eka Wahyu Kasih; Ruslaini Ruslaini
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 2 (2024): April : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i2.521

Abstract

This study aims to analyze the role of Sharia law in natural resource management through a qualitative literature review, focusing on Sharia principles such as hifz al-nafs, hifz al-maal, and maslahah. The findings reveal that Sharia law provides a strong ethical framework for environmental management, emphasizing sustainability, ecosystem balance, and human religious responsibility toward nature. However, challenges in its implementation include a lack of public awareness and limited resources. The study recommends strengthening institutional capacity, community education, and stakeholder collaboration to support more sustainable natural resource management. With a comprehensive approach, Sharia law has the potential to serve as a model for environmental management that not only prioritizes worldly benefits but also spiritual harmony.
Volatility Management in Multifactor Portfolios: A Literature Review on Risk-Return Dynamics and Strategic Investment Implications Ruslaini Ruslaini; Muhammad Rizal; Sri Utami Nurhasanah
Indonesian Economic Review Vol. 5 No. 1 (2025): Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.40

Abstract

This study aims to review the challenges faced in the risk-return relationship within multifactor portfolios, with a focus on the implications for market volatility management. Through a literature review, this research identifies various factors that influence volatility and how volatility management can enhance portfolio performance. The analysis reveals that while multifactor portfolios offer advantages in diversification and risk management, market volatility remains a key challenge in achieving a balance between risk and return. This study also uncovers that active volatility strategies outperform passive ones, but they require a deep understanding of market dynamics. The implications of this research provide insights for portfolio managers in designing investment strategies that are more adaptive to high market volatility.
The Impact of Digital Transformation on Corporate Financial Investments: A Literature Review Muhammad Rizal; Ruslaini Ruslaini; Grace Yulianti; Sri Utami Nurhasanah
Indonesian Economic Review Vol. 5 No. 1 (2025): Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.41

Abstract

This study investigates the influence of digital transformation on corporate financial investments using a qualitative literature review approach. Digital transformation significantly affects investment decision-making, capital allocation, and operational efficiency. The integration of findings from previous research reveals that digital technologies encourage companies to shift focus toward intangible assets such as information systems and data analytics. However, challenges like resource limitations and readiness for adoption persist. Furthermore, government policies and digital skill development are critical in facilitating this transition. The findings provide valuable insights for companies and policymakers to leverage digital technologies for enhancing efficiency and competitiveness in the digital era.
Transformasi Organisasi untuk Meningkatkan Kreativitas Produk dan Inovasi Layanan Ngadi Permana; Ruslaini Ruslaini; Muhammad Rizal
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.525

Abstract

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.
Kajian Literatur Adopsi Cloud Computing pada UMKM : Perspektif Strategis dan Dinamika dalam Satu Dekade Ruslaini Ruslaini; Eka Wahyu Kasih; Seger Santoso
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.526

Abstract

This study examines the adoption of cloud computing in Small and Medium Enterprises (SMEs) with a focus on analyzing trends, theories, and factors influencing adoption during the period from 2011 to 2020. Using a systematic literature review approach, this research analyzes 76 articles published during this period, aiming to provide a deeper understanding of data analysis techniques, cloud computing services commonly studied, and key factors driving or hindering adoption. The findings reveal that the most frequently used analysis techniques are Partial Least Squares Structural Equation Modeling (PLS-SEM) and interpretative analysis. The most analyzed cloud computing service is Software as a Service (SaaS), while the primary factor driving adoption is cost savings. This study also identifies that the majority of studies are not based on clear theoretical frameworks, and research has been predominantly focused in the Asian region. The findings offer insights for future research on developing cloud computing implementation in SMEs, as well as factors to consider in accelerating the adoption of this technology among SMEs globally.
Co-Authors A. Sigit Pramono Hadi Abdillah, Satria Yuda Abdul Rahman Abizar AGUS KURNIA Agustinus, Rendy Ahmad Zainuri Amalia, Yessica Amir Mukhlis Andrew Subhana Anggoro Sugeng Ardana, Pitharia Ariesta, Tierza Aryadita, Bimo Putra Asban, Asban Aslan, La Ode Muhammad Balubi, Abdul Muis Budi, M. Wahid Setio Cahyatih Kumandang Chandra Purnama, Chandra Choirunnisak, Choirunnisak Dadang Irawan Derren Christof Wilson Diajeng Herika Hermanu Dwi Aprilia, Sabrina Eka Wahyu Kasih Ella Frisella Eri Kusnanto Ernawati Ernawati F Fatimah, F Fachry Abda El Rahman Fadilla, Fadilla Firnanda, Riska Gozali, Luthfi Grace Yulianti Heri Sutopo Iba, Wa Indriana, Nova Iskandarsyah, Egastia Lazuardie Jumianti, Jumianti Kafiden Langsar Waruwu Kamri, Syamsul Kasmin, Rosmida La Ode Baytul Abidin Liana Ependi, Zelsy Manovri Yeni Mawardi Megawatie, Megawatie Mohamad Chaidir Mohammad Chaidir Muhammad Fillah Muhammad Idris Muhammad Luthfi Muhammad Rizal Munawir Munawir Nasutiah Nasutiah Ngadi Permana Nina Ramadhani Wulandari Nofita, Nofita Noor Islahudin, Ahmad Perwitasari, Malida Praningsih, Tati Pribadi, Bhakty Abda Purba, John Tampil Ramadhani W, Nina Ramdhani W, Nina Rina Amelia Riska, Cut Rizki Ramdanti, Elma Rohana Rinjani Manurung, Ully Romadan, Gilang Royan Mustofa, Muhammad Rudy Haryanto S Sumarno Sabilu, Kadir Sahala Harahap Saipul Annur Sari, Lidya Sekar Shinta Amelia Siti Masitah Sri Utami Nurhasanah Sulistiani Sulistiani, Sulistiani Tanti Sugiharti Ulil Albab Ulil Albab Wahyu Wulandari Wara, Zahratul Wulandar Abizari, Nina Ramadhani Yessica Amelia Yumerza, Revi Zaenal Arifin