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All Journal Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran REFLEKSI EDUKATIKA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JURNAL MANAJEMEN BISNIS Jambura Accounting Review PERSPEKTIF Media Akuatika: Jurnal Ilmiah Jurusan Budidaya Perairan Journal Of Business, Finance, and Economics (JBFE) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Ad'ministrare 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) Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Moneter : Jurnal Ekonomi dan Keuangan Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Journal of Economic and Leadership
Ruslaini, Ruslaini
Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Interaksi Antara Laporan Keuangan Konservatif dan Insentif Manajerial dalam Pengambilan Keputusan: Tinjauan Literatur Ruslaini Ruslaini; Benardi Benardi; Tanti Sugiharti
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.914

Abstract

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.
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.
The Moderating Impact of Firm Size and Environmental Conditions on Entrepreneurial Approaches: A Qualitative Review of Entrepreneurial Orientation, Market Orientation, and Entrepreneurial Marketing. Ruslaini Ruslaini; Yessica Amelia
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 1 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i1.269

Abstract

This qualitative literature review examines the moderating effects of firm size and environmental conditions on entrepreneurial orientation (EO), market orientation (MO), and entrepreneurial marketing (EM). The findings reveal that firm size influences the implementation and outcomes of EO, MO, and EM, with smaller firms leveraging flexibility and larger firms utilizing resource scale. Environmental conditions further shape the efficacy of these approaches, with dynamic markets amplifying their impact. The interplay between EO, MO, and EM is emphasized, highlighting their collective role in enhancing adaptability and competitiveness. However, contextual variability and methodological constraints limit the generalizability of the findings. This review contributes to entrepreneurial strategy literature and provides actionable insights for managers to align strategies with organizational characteristics and environmental dynamics. Future research should explore additional moderators and incorporate empirical validation for a more comprehensive understanding.
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.
Co-Authors A. Sigit Pramono Hadi Abdillah, Satria Yuda Abdul Rahman Abdul Rahman AGUS KURNIA Agustinus, Rendy Amalia, Yessica Andrew Subhana Asban, Asban Aslan, La Ode Muhammad Benardi Bhakty Abda Pribadi Cahyatih Kumandang Chandra Purnama Dadang Irawan Derren Christof Wilson Diajeng Herika Hermanu Dwi Aprilia, Sabrina Egastia Lazuardie Iskandarsyah Eka Wahyu Kasih Eri Kusnanto Ernawati Ernawati Farah Qalbia Grace Yulianti Heri Sutopo Iba, Wa Indriana, Nova Kafiden Langsar Waruwu Kasmin, Rosmida La Ode Baytul Abidin Malida Perwitasari Megawatie Megawatie Mohamad Chaidir Mohammad Chaidir Muhammad Idris Muhammad Rizal Nasutiah Nasutiah Ngadi Permana Nofita Nofita Pitharia Ardana Purba, John Tampil Rina Amelia Rohana Rinjani Manurung, Ully Rudi Haryanto Sahala Harahap Seger Santoso Shinta Amelia Siti Masitah Sri Utami Nurhasanah Sulistiani Sulistiani Tanti Sugiharti Tati Praningsih Tierza Ariesta Wahyu Wulandari Wanti Wanti Yessica Amelia