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A STRATEGIC MODEL FOR BUILDING COMPETITIVE ADVANTAGE IN PRIVATE ISLAMIC SECONDARY SCHOOLS IN SERANG CITY(A Multi-site Analysis of SMPIT Al Izzah and SMP Nuur El Bantany in Serang City) Altaf Syauqy Iqbal Saifani; Andriyani; Andry Priharta
INJOSEDU: International Journal of Social and Education Vol. 3 No. 1 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19533341

Abstract

This study aims to identify the implementation of competitive advantage strategies, analyse internal school factors and external environmental pressures, and formulate a competitive advantage strategy model in private Islamic schools. The study employs a qualitative approach with a multi-site comparative design. Data were analysed using thematic interactive analysis supported by NVivo 12 software and SWOT analysis. Research data were obtained from subjects and informants consisting of headteachers, deputy headteachers for curriculum, teachers, students, school committees, and parents. Data collection techniques included in-depth interviews, observation, and documentation. The findings indicate that private Islamic schools have implemented strategic management in a practical and sustainable manner, in which competitive advantage strategies are developed through a hybrid approach. Schools do not adopt a single strategy in isolation; instead, they combine strategies contextually according to internal capacities and external pressures. Private Islamic schools are able to survive and grow not because they are free from constraints, but because they are capable of managing these limitations strategically. Further findings describe a continuous process within private Islamic schools that results in cost affordability, value-based differentiation, community loyalty, stability in student enrolment, and increased public trust. Another key finding, which can be interpreted within the competitive advantage strategy model, suggests that the sustainability of competitive advantage is determined not only by academic excellence but also by relational strength and social legitimacy. The proposed model demonstrates that private Islamic schools are able to build a strong competitive position through the integration of values, strategy, and operational implementation, whilst emphasising strategic flexibility as a key factor in their competitiveness. The contribution of this study lies in the development of a model that is both conceptual and applicable. Efforts to build competitive advantage do not rely on a single strategy, but rather on a combination of cost leadership, differentiation, and focus strategies.
Examining Transformational Leadership as a Mediating Variable in Enhancing Employee Performance Diana Hasan; Rini Fatma Kartika; Andry Priharta; Hera Oktadiana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11547

Abstract

This study examines how transformational leadership, work motivation, and cohesion influence employee performance in Indonesian Islamic banking institutions. Using survey data from 320 employees at seven Islamic banks and analyzed using PLS-SEM, the results indicate that work motivation and transformational leadership do not directly affect employee performance. However, transformational leadership significantly increases cohesion, which in turn has a strong positive influence on performance. Mediation analysis confirms that cohesion fully mediates the relationship between transformational leadership and employee performance. These findings highlight the importance of collective mechanisms in explaining performance in Sharia-compliant organizations and offer practical insights for Islamic banking leaders.
CSR moderation in the relationship between green investment, CEO gender, environmental cost, and firm value Febrianto, Hendra Galuh; Priharta, Andry; Hakim, Luqman; Fitriana, Amalia Indah; Ali, Ahmad Fariz bin
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art13

Abstract

This study examines the impact of green investment, CEO gender leadership, and environmental expenses on business value, with corporate social responsibility (CSR) serving as a moderating factor. A quantitative methodology was used, with panel data from 11 industrial sector firms listed on the Indonesian Stock Exchange between 2020 and 2024. The sample was selected via purposive sampling, and the data were analysed using panel regression in Stata 17. The findings show that green investment, the presence of a CEO gender, and environmental charges all have a significant positive impact on firm value. Furthermore, CSR measured according to the Global Reporting Initiative (GRI) Standards 2021 strengthens the links between green investment and company value, CEO gender leadership and firm value, and environmental costs and firm value. These findings emphasise the strategic importance of CSR in increasing the value relevance of sustainability programs and gender-inclusive leadership. The study contributes to the growing literature on ESG (Environmental, Social, and Governance) by presenting empirical findings from an emerging market environment.
DETERMINAN KEPUTUSAN INVESTASI DENGAN RISIKO BISNIS SEBAGAI VARIABEL INTERVENING Arintha Arintha; Andry Priharta
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 3 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i3.493

Abstract

The health sector is one of the main pillars of Indonesia's economy, as good health forms the foundation of a productive society. Hospitals, as key institutions within the health sector, not only provide healthcare services but also contribute to the economy through job creation and investments. Data from Indonesia’s Central Bureau of Statistics (BPS) recorded that the health sector contributed 4.5% to Indonesia's Gross Domestic Product (GDP) in 2022, highlighting the sector’s strategic role in the national economy. This study aims to examine the effects of profitability, liquidity, capital structure, and dividend policy on hospital investment decisions, while considering business risk as a mediating variable.This research employed a quantitative approach. The sample consisted of 7 hospital companies listed on the Indonesia Stock Exchange from 2020 to 2024, selected using purposive sampling. Data analysis was conducted using panel data regression. The results indicate that profitability, capital structure, and dividend policy have no significant effect on hospital investment decisions. In contrast, liquidity has a significant and positive effect, indicating that cash availability is a key factor in driving investment. Additionally, liquidity positively affects business risk; however, business risk does not significantly influence investment decisions and does not mediate the relationship between profitability, liquidity, capital structure, and dividend policy on investment decisions. These findings suggest that hospital investment decisions are primarily driven by strategic needs such as service enhancement, medical technology development, and regulatory compliance rather than financial factors or business risks. The results imply that hospital management should focus more on liquidity management and strategic investment planning rather than merely prioritizing profitability or capital structure.Keywords: profitability, liquidity, capital structure, dividend policy, business risk,  investment decisions.
STRATEGI OPTIMALISASI PEMBIAYAAN PADA PERGURUAN TINGGI MUHAMMADIYAH DI KABUPATEN PRINGSEWU LAMPUNG Wulan Primanita Swastiyani; Suhendar Sulaeman; Andry Priharta
Media Riset Bisnis Manajemen Akuntansi Vol 2, No 1 (2026): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i3.513

Abstract

This study addresses the critical issue of financial sustainability faced by Muhammadiyah Higher Education Institutions (PTM) in Pringsewu Regency, which heavily rely on student tuition fees (SPP) as their primary source of funding. The research aims to analyze the current financial structure, identify key challenges, and formulate effective, efficient, and applicable financing optimization strategies. Employing a qualitative approach with a case study method at Muhammadiyah University of Pringsewu (UMPRI), the study involves in-depth interviews with university leaders, finance managers, lecturers, students, and local Muhammadiyah board members. The data were thematically analyzed using NVivo software to reveal dominant themes in the financing system. The findings indicate that optimal financing strategies should focus on income diversification, budget efficiency, financial governance improvement, and strategic partnerships based on the triple helix model. This research highlights the importance of financial reform that leverages internal resources and promotes participatory external collaboration to ensure the sustainability and independence of Islamic-based higher education institutions in non-metropolitan areas like Pringsewu.Keywords: Financing Strategy, Muhammadiyah University of Pringsewu, Optimization, Sustainability, NVivo
THE IMPACT OF RISK-BASED CAPITAL, PREMIUM INCOME, AND ASSET GROWTH ON FINANCIAL PERFORMANCE: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE Fikry Agustian; Andry Priharta
Multidisciplinary Research Studies in Social Sciences Vol 2, No 2 (2026): Multidisciplinary Research Studies in Social Sciences (In Press)
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrscholar.v2i2.936

Abstract

This study examines the effects of Risk-Based Capital (RBC), premium growth, and asset growth on the financial performance of insurance companies, with Good Corporate Governance (GCG) as a moderating variable. Financial performance is proxied by Return on Assets (ROA). The study employs panel data from insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period and applies Moderated Regression Analysis (MRA) using EViews 12. The empirical results indicate that RBC has a significant negative effect on ROA, suggesting that excessive capital reserves may lead to inefficiencies in capital utilization. Premium growth is also found to have a significant negative impact on financial performance, implying that higher premiums are not necessarily accompanied by improved profitability due to increased claims and operational costs. Asset growth shows no significant effect on ROA, indicating that asset expansion alone does not guarantee better financial performance. Furthermore, GCG positively moderates the relationship between RBC and financial performance, mitigating the negative impact of high RBC levels. However, GCG does not significantly moderate the effects of premium growth and asset growth on ROA. These findings highlight the importance of effective corporate governance in optimizing capital management and improving financial performance in insurance companies.Keywords: Risk-Based Capital; Premium Growth; Asset Growth; Good Corporate Governance; Financial Performance
PENDAMPINGAN STRATEGI TATA KELOLA MANAJEMEN PARIWISATA HALAL BERBASIS GREEN TOURISM PADA PT. RADISHA TRAVEL Diana Hasan; Andry Priharta; Iskandar Zulkarnain; Hera Oktadiana; Muhammad Fahmi
Media Resonansi Pengabdian Masyarakat Vol 2, No 1 (2026): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

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

Abstract

Pariwisata halal telah berkembang sebagai salah satu segmen unggulan industri pariwisata global, khususnya di negara mayoritas muslim seperti Indonesia. Namun, praktik pariwisata halal umumnya masih berfokus pada pemenuhan aspek syariah, sementara integrasi dengan prinsip keberlanjutan lingkungan (green tourism) belum banyak dilakukan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk merumuskan strategi tata kelola manajemen pariwisata halal berbasis green tourism pada PT. Radisha Travel sebagai salah satu pelaku industri perjalanan wisata halal. Metode pelaksanaan menggunakan pendekatan partisipatif melalui edukasi, pelatihan, diskusi interaktif, serta pendampingan penyusunan dokumen strategi. Hasil kegiatan menunjukkan adanya peningkatan kapasitas pengetahuan manajemen dan karyawan terkait pentingnya keberlanjutan dalam pariwisata halal, tersusunnya dokumen strategi tata kelola pariwisata halal berbasis green tourism, serta lahirnya inisiatif awal berupa eco-halal travel package, pengurangan penggunaan plastik sekali pakai, efisiensi energi, dan pelibatan masyarakat lokal dalam rantai nilai wisata. Temuan ini memperlihatkan bahwa integrasi antara pariwisata halal dan green tourism tidak hanya memungkinkan secara konseptual, tetapi juga dapat diimplementasikan dalam praktik bisnis. Dengan demikian, kegiatan ini berkontribusi dalam memperkuat daya saing PT. Radisha Travel sekaligus memperkaya literatur akademik tentang pariwisata halal berkelanjutan di Indonesia.Kata kunci : Pariwisata halal, green tourism, tata kelola manajemen, pengabdian masyarakat, Indonesia Case Based PT. RADISHA TRAVEL
WORKSHOP SERVICE EXCELLENCE DI ERA DIGITAL PADA PERUMDA TIRTA BHAGASASI Andry Priharta; Nur Asni Gani; Jaharuddin Jaharuddin; Rony Edward Utama; Akhmad Akromusyuhada; Tri Ananto
Media Resonansi Pengabdian Masyarakat Vol 1, No 2 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

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

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan aparatur Perumda Tirta Bhagasasi Bekasi dalam menerapkan service excellence di era digital. Workshop dilaksanakan secara daring dan diikuti oleh peserta internal Perumda, dengan menghadirkan narasumber dari kalangan praktisi dan akademisi. Materi yang disampaikan mencakup konsep dasar service excellence, periodisasi transformasi digital, tantangan pelayanan publik era digital, serta penerapan strategi untuk mendukung keberlanjutan organisasi. Kegiatan juga dilengkapi dengan kuis interaktif sebagai bentuk evaluasi pemahaman, serta pemberian penghargaan kepada peserta terbaik. Peserta menunjukkan antusiasme dan apresiasi terhadap pentingnya peningkatan layanan berbasis teknologi. Kegiatan ini diharapkan dapat meningkatkan pemahaman dan keterampilan menuju pelayanan publik yang lebih adaptif, efisien, dan berorientasi pada kepuasan pelanggan.Kata kunci: service excellence, transformasi digital, pelayanan publik, keberlanjutan organisasi
PELATIHAN PERHITUNGAN TARIF RUMAH SAKIT BERDASARKAN INA CBG’S DI RUMAH SAKIT ISLAM JAKARTA Andry Priharta; Nur Asni Gani; Teguh Pantjatmono; Rony Edward Utama; Tri Ananto; Jaharuddin Jaharuddin; Fathurachman Fathurachman
Media Resonansi Pengabdian Masyarakat Vol 1, No 1 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrdimas.v1i1.221

Abstract

Training is given to health service providers who are not financial employees at the hospital. Jakarta Islamic Hospital is one of the hospitals that is a BPJS Kesehatan provider and receives INA CBG's tariff payments determined by the Government. For this reason, all employees need to have the ability to create cost effectiveness and efficiency. The training was carried out using the method of delivering material followed by discussion between participants. Before and after the activity, a pre-test and post-test were carried out as a medium to measure the level of understanding of the participants. The results of the activity concluded that the use of INA CBG's tariffs is a financial reality that ultimately plays an important role in measuring management performance and as a basis for decision making. How this concept is used for good financial optimization of the organization, it is highly recommended for managers at all levels and all employees to have awareness and understand the basic concepts and of hospital finances that have changed in the JKN era, from fee for service to INA CBG's.Keywords: National Health Insurance, Badan Penyelenggara Jaminan Sosial Kesehatan (BPJS) Health, Fee for Service, Indonesia Case Based Groups (INA-CBG's)
SOSIALISASI DAN IMPLEMENTASI APRESIASI DALAM PERENCANAAN ANGGARAN DAN REALISASI DI RS ISLAM JAKARTA SUKAPURA, JAKARTA UTARA Nur Asni Gani; Jaharuddin Jaharuddin; Teguh Pantjatmono; Andry Priharta; Rony Edward Utama; Tri Ananto
Media Resonansi Pengabdian Masyarakat Vol 1, No 1 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrdimas.v1i1.222

Abstract

This community engagement program aims to support the implementation of the Budget Planning and Realization Application (APRESIASI) at RSIJ Sukapura, North Jakarta, as a strategic step to enhance transparency, efficiency, and accountability in hospital budget management. The program was conducted in two phases, on October 22, 2024, and January 24, 2025, at the Auditorium of the Muhammadiyah Da'wah Building, Muhammadiyah Regional Leadership (PDM) North Jakarta, utilizing lectures by expert speakers followed by interactive discussions with participants. The implementation stages included preparation, socialization, technical assistance, and evaluation and follow-up. The socialization phase aimed to provide a comprehensive understanding of the application's features and benefits, while the technical assistance phase focused on operational aspects such as budget planning, approval processes, and budget realization. The results indicate that a portion of the hospital’s budget data has been successfully inputted into the system, providing an initial overview of digital budget implementation, although further data refinement and user capacity building are still required. The discussions also yielded valuable insights, including the need for budget flexibility to accommodate unplanned activities and the importance of regular evaluations to align with the hospital’s operational needs. Recommendations include enhancing user capacity through continuous training, optimizing application features, and strengthening coordination among hospital units to ensure effective system utilization. This program is expected to facilitate the optimal implementation of the APRESIASI application, supporting more accurate and accountable budget management, and contributing to the advancement of digital financial systems in hospitals.Keywords: Budget management, digitalization, hospital, APRESIASI, community engagement.
Co-Authors Abdullah R.S. Achmad Agus Yasin Fadli Adesna Aep Saefullah Agung Dharmawan Buchdadi Ahmad Alamsyah Ahmad, Gofur Akhmad Akromusyuhada Ali, Ahmad Fariz bin Altaf Syauqy Iqbal Saifani Amalia Indah Fitriana Ananto, Tri Anastasya Purnamasari Andriyani Apriyanti, Metha Dwi Arintha Arintha Baenuri Bambang Sutrisno Bambang Sutrisno Buana, Yud Cintia Cahyati Darman Hadi Prayitno Darto Dewi Puji Rahayu Dewi Puji Rahayu Diana Diana Diana Hasan Dwi Oktariani Edi Junaedi Endang Rahmawijaya Eva Herianti Fahmi Hauzan Rafif Fany Yoga Pratama Fathurachman Fathurachman Fathurachman Febrianto, Hendra Galuh Fikry Agustian Fitriana, Amalia Indah Fitriasari Sintarini Gani, Nur Asni Handayani, Dwi Nita Hariyadi Hartono Harun, Siti Hafnidar hasanah hasanah Hasibuan, Irpan Hidayat Hendra Galuh Febrianto Hendra Galuh Febrianto Hera Oktadiana Hera Oktadiana Heru Nurmiaswari Hidayanti Hidayanti Hilwah Farhati Irwan Prayitno Iskandar Balad Jaharuddin Jaharuddin Jaharuddin, Jaharuddin Khorida AR Koesmawan Koesmawan Kurniawan, Rizaludin Liza Nora Luqman Hakim Luqman Hakim Luqman Hakim Maheswari Maryati Maryati Maryati Maryati Masyitoh Masyitoh Medo Maulianza Mega Rosdiana Metha Dwi Apriyanti Metha Dwi Apriyanti Metha Dwi Apriyanti Mikail Kartaloğlu Mitha Andrianti Mitsalina Tantri Mitsalina Tantri Mohamad Lutfi Muhammad Fahmi Muhammad Irfan Tarmizi Muhammad Luthfi Muhammad Nur A. Birton Munawaroh, Azizatul N. Oneng Nurul Bariyah Nora, Liza Nugroho, Rikho Nur Asni Gani Nur Asni Gani Nur Asni Gani Nur Hadiansah Oneng Nurul Bariyah Paisal Aripin Pantjatmono, Teguh Pitra Prasetya Ramadhan, Zulfikar Reyhan Jordy Daniro Rezza Firmansyah Ridwan, Riffatka Rini Fatma Kartika Riyanti Riyanti Riyanti Rony Edward Utama Rony Edward Utama Rony Edward Utama Rustiana, Siti Hamidah Sabaruddin Sabarudin Sabarudin Sari, Permata Septemberizal Siregar, Indra Gunawan Sisca Debyola Widuhung Sisca Debyola Widuhung Sisca Debyola Widuhung Siti Hamidah Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Jamilah Sopa , Sopa Suhendar Sulaeman Sulhendri Sulhendri Syifa Khairani Yasra Tantri, Mitsalina Teguh Pantjatmono Tri Ananto Tri Ananto Tri Ananto Trisnawati, Tuti Uun Uniyawati Wahidah, Nur Rachmah Wulan Primanita Swastiyani Yahaya Niwae Yahya, Putri Aleyda Yatimin Yatimin Yatimin Yatimin Yuyun Ardianti