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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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Abstract

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.
Implementasi Pembiayaan KPR iB Hijrah dengan Akad Murabahah dan Musyarakah Mutanaqishah pada Perbankan Syariah : Studi Kasus pada Bank Muamalat KCP Rancaekek Adila Permatasari; Dudang Gojali
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1563

Abstract

Islamic banking plays a crucial role in providing financing in accordance with Islamic principles, including through the Home Ownership Credit (KPR) product. This study aims to analyze the implementation of the Murabahah and Musyarakah Mutanaqishah (MMQ) contracts in the iB Hijrah KPR financing product at Bank Muamalat KCP Rancaekek. The Murabahah contract is implemented through a sale and purchase mechanism, where the bank purchases the house the customer needs and resells it with an agreed profit margin, thus providing price certainty and a simple process. Meanwhile, the MMQ contract is based on a partnership between the bank and the customer with a concept of joint ownership that gradually decreases, thus creating flexibility and a more balanced risk sharing. This study uses a qualitative descriptive approach with data collection techniques through literature studies, interviews, and observations. The results of the analysis show that the majority of customers prefer the Murabahah contract due to its simplicity, although in the long term, MMQ is seen as more economical and fair. Thus, both contracts are equally relevant to support Sharia-based home ownership. This research is expected to contribute to Islamic banking in improving service quality, strengthening Islamic financial literacy, and encouraging innovation in competitive and sustainable financing products.
EVALUASI PENERAPAN PSAK 102 DALAM PEMBIAYAAN MURABAHAH(Studi Kasus : Pada PT. Bank Muamalat Indonesia Tbk Cabang Rancaekek) Adila Permatasari; Dudang Gojali
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 9 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi September 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i9.958

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Penelitian ini bertujuan untuk mengevaluasi penerapan PSAK 102 dalam pembiayaan murabahah di PT Bank Muamalat Indonesia Tbk, khususnya pada Kantor Cabang Rancaekek. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara informal, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa penerapan PSAK 102 pada aspek akad, pengakuan piutang, dan pengakuan margin keuntungan telah berjalan sesuai dengan standar yang berlaku. Namun demikian, masih terdapat beberapa aspek yang perlu ditingkatkan, seperti kelengkapan dokumentasi transaksi dan penguatan pemahaman staf terhadap standar akuntansi syariah. Oleh karena itu, pelatihan dan sosialisasi berkelanjutan terkait PSAK 102 diharapkan dapat mendukung penerapan yang lebih optimal dan konsisten di tingkat cabang.
The Concept of Wages and Its Application: Analysis of the Ijarah and Ju’alah Contracts in Sharia Economic Institutions Gojali, Dudang; Iwan Setiawan; Muhamad Izazi Nurjaman
Jurnal Hukum Islam Vol 20 No 2 (2022)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jhi.v20i2.5833

Abstract

This research is motivated by the concept of wages originating from ijarah contracts more widely used in Islamic Economic Institutions than wages derived from ju'alah contracts. While the two contracts are contracts that cause the provision of wages. Therefore, this study will describe the application of the concept of wages to ijarah and ju'alah contracts at the Islamic Economic Institution. This research is a secondary research with a literature study method whose data comes from various literatures through a normative juridical approach. This research is a type of qualitative research with technical data analysis through three stages, namely reducing data, presenting data and drawing conclusions. The results of this study reveal the fact that the concept of wages that is widely used in Islamic economic institutions is wages derived from ijarah contracts. This is because the legal consequences that have the concept of justice are that wages are based on the amount and results that have been completed, rather than wages derived from the ju'alah contract which will be given when a job can be completed perfectly. Therefore, the concept of wages is more identical to the ijarah contract for service benefits, so that there is a development of the meaning of ujrah in the form of wages and rental prices in accordance with the object of the contract exchanged in the ijarah contract.
PENGARUH PEMBIAYAAN MIKRO TERHADAP PEMBERDAYAAN EKONOMI MASYARAKAT (STUDI KASUS: BANK SYARIAH INDONESIA KCP KERTABUMI) Nisa, Afifah Khairun; Gojali, Dudang
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Penelitian ini mengkaji bagaimana kontribusi mikrofinansial Bank Syariah Indonesia (BSI) KCP Kertabumi terhadap perekonomian lokal, khususnya bagi pelaku usaha mikro dan kecil di lingkungan sekitar. Karena mikrofinansial dapat meningkatkan akses terhadap uang, menciptakan lebih banyak peluang kerja, dan meningkatkan keberlanjutan usaha, maka mikrofinansial dianggap sebagai alat penting untuk mendorong kemajuan ekonomi di masyarakat. Observasi, dokumentasi, dan wawancara terhadap nasabah mikrofinansial dan bank merupakan bagian dari metodologi penelitian kualitatif. Namun demikian, masih terdapat beberapa kendala seperti keterbatasan literasi keuangan dan kemampuan manajerial nasabah yang perlu mendapat perhatian lebih lanjut. Kata kunci: Akses Permodalan, Usaha Mikro, Pemberdayaan Lokal. Abstract This study examines how microfinance of Bank Syariah Indonesia (BSI) KCP Kertabumi contributes to the local economy, especially for micro and small business actors in the surrounding environment. Because microfinance can increase access to money, create more job opportunities, and improve business sustainability, microfinance is considered an important tool to encourage economic progress in the community. Observation, documentation, and interviews with microfinance and bank customers are part of the qualitative research methodology. However, there are still several obstacles such as limited financial literacy and managerial skills of customers that need further attention. Keywords: Access to Capital, Micro Business, Local Empowerment.
MANAJEMEN KAS TINJAUAN EKONOMI ISLAM Gojali, Dudang
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.25141

Abstract

Kas mempunyai kedudukan sentral dalam menjaga kelancaran operasiperusahaan, hal ini membutuhkan pengelolaan khusus yang disebut manajemen kas agar perusahaan dapat berjalan dengan efektif. Oleh karena itu, jika tidak adamanajemen kas pada sebuah perusahaan, maka perusahaan akan sulit bertransaksi dengan pihak lain. Artikel mengenai manajemen kas ini membahas bagaimana cara melakukan kegiatan perencanaan, perkiraan, pengumpulan, pengeluaran dan investasi kas dari suatu perusahaan agar dapat beroperasi dengan lancar. Metode penulisan artikel ini bersifat deskriptif analisis, yaitu metode atau cara kerja dalam suatu pemecahan masalah dengan cara mendeskripsikan, menggambarkan, menjelaskan dan menganalisis situasi dan kondisi obyek permasalahan dari sudut pandang penulis berdasarkan hasil telaah pustaka. Tujuan perusahaan menyimpan/ membutuhkan kas adalah untuk transaksi (diperlukan dalam pelaksanaan operasi usaha perusahaan), untuk berjaga-jaga (untuk mengantisipasi aliran kas masuk dan keluar yang tidak kontinyu dan sulit diperkirakan), serta untuk berspekulasi. Ada kewajiban zakat bagi perusahaan yang dimiliki muslim dari kas perusahaan yang telah mencapai nisab. Dalam manajemen kas terdapat dua model, diantaranya model Baumol dan model Miller And Orr
FILSAFAT HUKUM: Aktualisasi Critical Legal Studies Di Indonesia Gojali, Dudang
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 4 No. 2 (2022)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v4i2.3508

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This paper discusses Critical Legal Studies as a critical study of law that opposes the school of legal formalism. As a critical study, Critical Legal Studies accommodates not only Marxist legal ideas, but also liberal-radical and postmodernism. This paper also discusses the basic criticism of Jürgen Habermas's legal-communication theory towards Critical Legal Studies and then the basic criticism of feminism towards Jürgen Habermas. This paper closes with the thoughts of Carol Smart who updated the argumentation of Critical Legal Studies.
IMPLEMENTASI PSAK DALAM PENYAJIAN DAN PENGAKUAN KREDIT USAHA RAKYAT (KUR): STUDI KASUS BSI KCP PURWAKARTA VETERAN Alifya, Afifah Ilmi; Gojali, Dudang
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) dalam penyajian dan pengakuan pembiayaan Kredit Usaha Rakyat (KUR) pada BSI KCP Purwakarta Veteran. Penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi terhadap proses pembiayaan KUR. Hasil penelitian menunjukkan bahwa penerapan PSAK 102 pada akad murabahah telah dilaksanakan sesuai ketentuan, khususnya terkait pengakuan piutang, penetapan margin, serta pencatatan transaksi. Prosedur operasional pembiayaan KUR juga sejalan dengan prinsip syariah dan kebijakan akuntansi, meskipun masih ditemukan beberapa kekurangan seperti keterbatasan pengungkapan harga pokok barang, kelengkapan dokumentasi, serta transparansi informasi biaya kepada nasabah. Secara keseluruhan, implementasi PSAK pada pembiayaan KUR memberikan dampak positif terhadap kualitas pelaporan keuangan, akuntabilitas lembaga, dan efektivitas proses pembiayaan, namun tetap memerlukan penguatan untuk memastikan kepatuhan penuh terhadap standar akuntansi syariah. Kata kunci: Bank Syariah Indonesia, Pelaporan Keuangan, Akuntansi Syariah, KUR, PSAK. Abstrack This study aims to explain the implementation of the Statement of Financial Accounting Standards (PSAK) in the presentation and recognition of People's Business Credit (KUR) financing at BSI KCP Purwakarta Veteran. The study uses a qualitative descriptive approach through interviews, observations, and documentation of the KUR financing process. The results show that the application of PSAK 102 in murabahah contracts has been carried out in accordance with the provisions, particularly regarding recognition, margin determination, and transaction recording. The operational procedures for KUR financing are also in line with sharia principles and accounting policies, although several shortcomings were still found, such as limitations on the distribution of the cost of goods, completeness of documentation, and transparency of cost information to customers. Overall, the application of PSAK in KUR financing has a positive impact on the quality of financial reporting, institutional accountability, and the effectiveness of the financing process, but still requires strengthening to ensure full compliance with sharia accounting standards. Keywords: Bank Syariah Indonesia, Financial Reporting, Islamic Accounting, KUR, PSAK.