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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Pendidikan dan Konseling Journal of Economics and Business UBS Jurnal Ilmiah Wahana Pendidikan JURNAL ILMIAH GLOBAL EDUCATION PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Journal of Governance, Taxation, and Auditing e-Jurnal Apresiasi Ekonomi Mutiara: Multidiciplinary Scientifict Journal Jurnal Pelita Pengabdian Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Business, Management & Accounting Journal
Mahroji, Mahroji
Universitas Esa Unggul
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Veterinary Other

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Strategic Environmental Performance in MSMEs: Integrating Environmental Management Accounting Information and Activity-Based Costing Through Decision Quality Menik Indrati; Mahroji Mahroji; Ika Baskara; Heriyanti Heriyanti
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3285

Abstract

This study investigates influence connection Environmental Accounting Management Information and Activity Based Costing on Environmental Performance, with considering the Quality of Decisions as factor mediation. This study uses sample of 170 respondents with choose subject Research on Micro, Small, and Medium Enterprises (MSMEs) in the Greater Jakarta area. The research method used use technique quantitative through primary data from survey, which then analyzed with use Structural Equation Model (SEM). Model selection using statistical tests Descriptive, Hypothesis Testing Measurement Model, Structural Model Hypothesis Test, and Panel Data Hypothesis Test. Study Results to explain that Environmental Accounting Management Information And Activity Based Costing own impact positive on performance environment, Decision Quality has impact positive on Environmental Performance, as well as Decision Quality is identified as factor capable mediation strengthen connection between Environmental Accounting Management Information, Activity Based Costing and better Environmental Performance good. Environmental Performance become signal for management for analyze information environment in operation business through implementation system Environmental Accounting Management Information and Activity Based Costing. Environmental Performance oriented support efficiency strategies source Power business through implementation system Environmental Accounting Management Information and Activity Based Costing, and quality decision become signal for management level in taking more decisions appropriate to performance environment. Findings this gives contribution in development of more managerial strategies sustainable and supportive integration information accountancy environment.
Application of Value-Based Management in Management Accounting: Increasing Efficiency Through Technology Integration in the Industrial Era 4.0 Mahroji Mahroji; Erik Nugraha; Lucky Nugroho; Anees Janee Ali; Yananto Mihadi Putra
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 3 (2024): BISMA Journal November 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i3.62

Abstract

The application of value-based management (VBM) in modern companies faces various challenges, especially in the era of the Industrial Revolution 4.0, characterized by digitalization and advanced technology such as the Internet of Things (IoT) and Big Data. The gap phenomenon that has emerged is that many companies still have not fully utilized VBM in strategic decision-making, with more focus on short-term targets. This study aims to understand the impact of VBM on company performance and decision-making effectiveness, as well as the challenges of its implementation in the era of digitalization. The formulation of the problem includes the impact of VBM on company performance, its application in the digital era, and the challenges companies face in optimizing value-based resources. This study uses a literature review method that analyzes literature related to VBM and Resource-Based View (RBV). The results show that VBM can improve company performance by optimizing strategic resources but faces challenges in technology integration, human resources, and resistance to change. The implications of this study show the importance of investment in technology and internal capability development to support the implementation of VBM. The latest of this research lies in the discussion related to management accounting, which combines VBM with digital technology to create long-term value for the company.
Green Islamic Finance and Digital Economic Resilience in the Indo-Pacific Region Lucky Nugroho; Ibrahim Musa Gani; Harnovinsah; Baihaki Abdullah; Mahroji
Jurnal Lemhannas RI Vol. 13 No. 4 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i4.1063

Abstract

Purpose: This study comparatively analyses geoeconomic strategies for advancing green Islamic finance and digital economic resilience in the Indo-Pacific region through the integration of Islamic economics, sustainability, and digital transformation to strengthen national resilience from an Asta Gatra perspective. Study Design/Methodology/Approach: This study uses a descriptive qualitative approach with content and thematic analysis based on Tawhid String Relation Theory (TSR) and Absorptive Capacity Theory (ACT) to explain the adaptation of Islamic finance to technological, environmental, and geopolitical changes. Data were collected from peer-reviewed journal articles, policy documents, institutional reports, and relevant literature on Islamic finance, green finance, digital transformation, and Indo-Pacific resilience. Findings: The findings show that Islamic finance demonstrates strong conceptual alignment with sustainability and digital ethics; however, implementation gaps remain in policy coherence, digital infrastructure, and human resource readiness. The study identifies three key enablers for effective integration: ESG-orientated Sharia financial instruments, Sharia-compliant digital solutions, and value-driven strategic alignment at the organisational level. A conceptual framework is proposed linking maqasid al-Shari’ah, particularly hifz al-mal and hifz al-bi’ah, with digital inclusion and environmental stewardship to strengthen economic and environmental resilience in the Indo-Pacific within the Asta Gatra framework. Originality/Value: This study offers an integrative framework that consolidates Islamic finance, sustainability, and the digital economy into a unified strategic approach. It extends the applied scope of Tawhid String Relation and Absorptive Capacity Theory and provides practical insights for strengthening Islamic financial development, digital transformation, and sustainability-orientated national resilience.
The Effect of Board Size, Audit Committee, Ownership Structure, Independent Commissioners, Leverage, and Firm Size on Financial Distress Adinda Nurul Oktavia Prayitno; Mahroji
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1723

Abstract

The post-pandemic period represents an economic recovery phase during which many companies face financial pressure due to declining revenues and high debt burdens. This condition is particularly critical in the infrastructure sector, which requires financial stability to sustain long-term operations. This study aims to analyze the effect of corporate governance and ownership structure on financial distress in the infrastructure sector. The data were obtained from companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period using a quantitative approach with purposive sampling. Data analysis was conducted using multiple linear regression. The results indicate that board size and managerial ownership have a significant negative effect on financial distress. These findings support agency theory, which posits that effective internal supervision and managerial ownership can reduce agency conflicts and enhance financial efficiency. Meanwhile, audit committee meeting frequency, independent commissioners, institutional ownership, leverage (DER), and firm size show no significant effect. The study highlights the importance of strengthening corporate governance structures and managerial ownership roles in maintaining financial stability. Future research is recommended to expand the scope and incorporate external factors for a more comprehensive understanding.
Rethinking Corporate Governance and Tax Avoidance, Evidence from Indonesia’s Basic Materials Firms Mahroji Mahroji; Yenni Ayu Safitri
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.023

Abstract

Objectives: This study examines the effects of profitability, financial distress, firm size, CEO narcissism, board size, and female directors on tax avoidance among basic materials firms listed on the Indonesia Stock Exchange during 2021-2024. Methodology: This study uses secondary data from annual reports and financial statements of 13 firms, resulting in a balanced panel of 52 observations, and estimates pooled OLS with robust standard errors. Findings: Firm size has a negative association with tax avoidance, while board size and female directors have positive associations; profitability, financial distress, and CEO narcissism are not statistically strong. Conclusion: Governance characteristics do not always reduce tax avoidance linearly in basic materials firms with heterogeneous asset structures and tax planning incentives.
Pembuatan Laporan Keuangan pada Proyek Pembangunan Asrama dan Kelas Yayasan Madinah Al-Hijrah Pandeglang Banten Mahroji
Jurnal Pelita Pengabdian Vol. 4 No. 1 (2026): Januari 2026
Publisher : DPPM Universitas Pelita Bangsa

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

Abstract

The construction of dormitories and classrooms at Yayasan Madinah Al-Hijrah, Pandeglang, Banten, is a strategic step to enhance the quality of education and facilities for students. This project aims to provide a better learning environment and support character development among students. The methods used in the preparation of financial reports include data collection, cost analysis, and evaluation of fund utilization. The results of this project indicate that transparent and accountable financial management is crucial for ensuring the success of the construction. In conclusion, a well-prepared financial report can serve as an important tool for project planning and oversight, as well as increase community trust in the foundation.
Ending Poverty: Islamic Solutions For The Welfare of The Ummah Ickhsanto Wahyudi; Mahroji Mahroji; Julya Angelita
SENTRALISASI Vol. 13 No. 1 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i1.2986

Abstract

Poverty is a social problem of global concern. In developing countries including Indonesia, tens of millions of people live below the poverty line. In Islam, poverty is seen as a form of social injustice that must be resolved. The Quran and Hadith explicitly indicate the duty of Muslims to help the poor. This paper aims to analyze the Islamic perspective on poverty and propose Islamic solutions to achieve the welfare of the Ummah, within the framework of achieving maqashid sharia.  The method used is a literature study of Islamic sources and contextual analysis of the poverty situation in Muslim countries. The results show that poverty is caused by various factors, both internal and external. Islam offers comprehensive solutions such as the Islamic economic system, optimization of zakat and waqf, policy reform, and others. This is important in order to realize the purpose of sharia to protect the lives, property, and benefit of the people. However, its implementation needs to be studied further so that it is right on target in alleviating poverty in the contemporary Islamic world.
PENINGKATAN KOMPETENSI PROFESIONAL GURU: PELATIHAN MENGEMBANGKAN BUKU AJAR AKUNTANSI BAGI GURU MGMP AKUNTANSI KOTA TANGERANG Fitri Indriawati; Afly Yessie; Mahroji Mahroji
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v3i3.1250

Abstract

This training aims to enhance the core competencies of MGMP Accounting teachers in Tangerang City by improving their mastery of subject matter, structure, concepts, and scientific mindset that support the subjects they teach, and by creatively developing learning materials. The research used the direct experimental method, collecting data through observation, interviews, and documentation. The results showed that the training program successfully increased teachers' competence in mastering the material and developing teaching materials, demonstrated by the preparation of teaching material books. Additionally, qualitative results indicated that participants felt delighted and enthusiastic about the training program, recognizing the benefits and satisfaction with the interactive delivery method and relevant material. Although there were time constraints in preparing the book chapters, the training has proven to increase teachers' professional competence in developing teaching materials and improving the quality of accounting education in Tangerang City.
Co-Authors Adinda Nurul Oktavia Prayitno Afly Yessie Alamsyah, Wan Anees Janee Ali Arif Rahmansyah Baihaki Abdullah Chatarina Umbul Wahyuni Dwi Agustina Elizabeth, Jesica Erik Nugraha Fitri Indriawati Hanny Endah Lestari Harnovinsah Harnovinsah Heriyanti Heriyanti Ibrahim Musa Gani Ika Baskara Julya Angelita Kusuma, Vidia Nanda Laudiantika, Resti Lucky Nugroho Menik Indrati Muliani, Upekha Tri Nanda Vito Pipit Eka Stefani Puspha Whardani Rachmaini , Nurul Rahman, Maulana Shinta Melzatia Shinta Shinta Simanjuntak, Megawaty Stefani, Pipit Eka Tanosady, Yessi Yolanda Tika Deby Aprilia Ningrum Wahyudi, Ickhsanto Yananto Mihadi Putra Yenni Ayu Safitri