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Journal : Gunung Djati Conference Series

EVALUATING THE IMPACT OF FINANCIAL MANAGEMENT PRACTICES ON ORGANIZATIONAL PERFORMANCE: A COMPARATIVE STUDY OF PUBLIC AND PRIVATE SECTOR COMPANIES Dudang Gojali; Kadar Nurjaman; Muhammad Zaky; Iman Supratman
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

This study investigates the impact of financial management practices on organizational performance, focusing on a comparative analysis between public and private sector companies. Utilizing a comprehensive literature review and empirical data from financial reports, surveys, and interviews, the research identifies key financial management practices and assesses their effectiveness in enhancing organizational performance. The study highlights significant differences in the application and outcomes of financial management practices between the two sectors. In the public sector, stringent regulatory requirements and budgetary constraints often limit the flexibility of financial management, affecting performance outcomes. Conversely, private sector companies benefit from more adaptive financial strategies that drive efficiency and profitability. The findings indicate that while both sectors prioritize financial management, the methods and results vary substantially, impacting overall organizational success. This research contributes to the understanding of how tailored financial management practices can optimize performance across different organizational contexts. The study offers practical recommendations for managers and policymakers to improve financial management strategies, ultimately enhancing organizational effectiveness and sustainability.
ANALISIS PENERAPAN PSAK NO. 407 PADA PRODUK RAHN EMAS IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN, TRANSPARANSI DAN AKUNTABILITAS Anna Fauziyah Putri; Dudang Gojali; Ramadhani Irma Tripalupi
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Penelitian ini fokus membahas penerapan PSAK 407 pada produk rahn emas di Pegadaian Syariah Padasuka serta implikasinya terhadap kualitas laporan keuangan, transparansi dan akuntabilitas. Penelitian menggunakan pendekatan kualitatif, sumber data primer melalui wawancara mendalam dan data sekunder, serta triangulasi untuk meningkatkan kehandalan dan validitas data. Hasil penelitian menunjukkan bahwa penerapan pengakuan, pengukuran, penyajian dan pengungkapan pada produk rahn emas sudah sepenuhnya sesuai dengan PSAK 407. Penerapan ini memberi implikasi positif kualitas laporan keuangan yang dapat dijelaskan relevansinya, terbanding, terferivikasi, tepat waktu, dan dapat dipahami. Memberi implikasi terhadap tranparansi karena laporan keuangan telah memberi informasi secara terbuka, teratur, mudah diakses dan aktual, salah satunya di situs web resmi pegadaian. Memberi implikasi terhadap akuntabilitas dibuktikan dengan adanya laporan keuangan sesuai standar yang berlaku yakni PSAK 407.
DIGITAL MARKETING ADAPTATION AMONG ISLAMIC BUSINESSES IN EMERGING MARKETS: RESILIENCE STRATEGIES AGAINST GLOBAL PROTECTIONIST ECONOMIC TRENDS Avid Leonardo Sari; Rahayu Kusumadewi; Dudang Gojali; Iwan Setiawan; Muhammad Zaky
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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This study explores how Islamic businesses in emerging markets are adapting their digital marketing strategies in response to rising global protectionist economic trends. Through an integrative literature review, the paper synthesizes scholarly findings from peer-reviewed journals and reputable sources published within the last decade. The research highlights that protectionist policies have intensified market entry barriers, disrupted supply chains, and challenged consumer accessparticularly in Muslim-majority developing economies. Islamic enterprises, driven by ethical principles and religious values, have increasingly leveraged digital tools to maintain competitiveness and resilience. The findings reveal that digital marketing adaptation is not merely a tactical response, but a strategic transformation rooted in cultural identity and contextual innovation. Moreover, the literature underscores the importance of social media, mobile commerce, and content personalization in shaping consumer engagement in these markets. Despite growing scholarly interest, existing studies often overlook the intersection between Islamic business values and technological adaptation. This review identifies a significant research gap in understanding how Islamic ethical frameworks influence digital marketing behavior. The paper contributes by offering a conceptual foundation for future empirical inquiry on resilient business practices within faith-based economies. Ultimately, the study advances theoretical and practical discussions on the digital transformation of Islamic businesses amid economic uncertainty.
STRATEGIC TALENT MANAGEMENT IN ISLAMIC ORGANIZATIONS: BUILDING WORKFORCE RESILIENCE AMID GLOBAL ECONOMIC PROTECTIONISM Akbar Riskal Amani; Muhammad Zaky; Dudang Gojali; Iwan Setiawan; Kadar Nurjaman; Lilis Sulastri
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

This study investigates how Islamic organizations adopt strategic talent management (STM) approaches to build workforce resilience amid the resurgence of global economic protectionism. As protectionist policies reshape labor markets and restrict cross-border opportunities, organizations rooted in Islamic values face unique challenges in sustaining human capital competitiveness. Drawing upon a comprehensive literature review, this paper synthesizes findings from peer-reviewed journals and scholarly works published over the past decade. The review reveals that STM in Islamic contexts must align with core ethical principles such as Shura (consultation), Amanah (trust), and Ihsan (excellence). Resilience is fostered not only through skill development and succession planning but also through spiritual and cultural integration. The findings highlight the increasing relevance of adaptive leadership, inclusive organizational culture, and employee well-being strategies in uncertain economic environments. However, most existing literature fails to explore the intersection between Islamic organizational identity and strategic talent frameworks. This research fills that gap by offering an integrative conceptual analysis of STM in Islamic institutions under global economic stress. The paper concludes by proposing a research agenda for future empirical studies in faith-based organizational resilience. Ultimately, this work contributes to a broader understanding of talent strategy in navigating macroeconomic uncertainty through Islamic organizational perspectives.
HALAL BRANDING STRATEGIES AND CONSUMER TRUST IN TIMES OF GLOBAL ECONOMIC UNCERTAINTY: A STUDY OF ISLAMIC SMES’ RESILIENCE IN RESPONSE TO PROTECTIONIST POLICIES Aldriantara Sofyan; Kadar Nurjaman; Dudang Gojali; Iwan Setiawan; Iman Supratman
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

This literature review explores halal branding strategies and their impact on consumer trust, particularly within the context of global economic uncertainty. In recent years, protectionist policies have posed significant challenges to small and medium-sized enterprises (SMEs), including those in the Islamic sector. Halal branding has emerged as a key strategy for Islamic SMEs to distinguish themselves in the market, fostering trust and loyalty among consumers. The review examines existing literature on the role of halal branding in building consumer trust during times of economic instability. It highlights the resilience of Islamic SMEs in adapting to protectionist policies, focusing on the strategic responses to market fluctuations. The study identifies key factors that influence the effectiveness of halal branding in enhancing consumer trust, such as cultural values and ethical considerations. Moreover, the review discusses the intersection of halal branding and consumer behavior, emphasizing how trust can mitigate the impact of economic uncertainty. The literature also reveals the role of digital transformation in strengthening halal branding strategies for Islamic SMEs. In addition, the review assesses the long-term sustainability of halal branding in fostering business resilience. Finally, the paper concludes with recommendations for Islamic SMEs on leveraging halal branding to navigate economic challenges and enhance consumer trust.