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Implementation of Halal Label as an Intangible Asset on Food and Beverage Business Sustainability Amrullah, M. Mukhlis; Irianto, Gugus; Adib, Noval
Jurnal Aplikasi Manajemen Vol. 22 No. 3 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.03.04

Abstract

The majority of the Indonesian population adheres to Islam, and of course, halal food is the most sought-after. Halal labels are increasingly considered important in business due to their positive influence on consumer awareness and the demand for halal products. This study aims to understand how UB Coffee's management interprets the Halal Label as an asset and its implications for business sustainability. This research employs a qualitative method with a case study approach involving UB Coffee's management as the population. Key managers were selected as the sample using purposive sampling, and the data were analyzed descriptively. The results indicate that UB Coffee's management views the Halal Label as valuable and a source of pride, supporting UB Coffee's educational function as part of the educational institution UB and interpreting it as a shared value and commitment. However, UB Coffee has not yet recognized the Halal Label as an asset in its accounting system. The Halal Label has the potential to sustain UB Coffee's business due to the increasing trend of a halal lifestyle. The implications of this study highlight the importance of formally recognizing the Halal Label as an asset to strengthen UB Coffee's long-term business strategy.
PENDAMPINGAN DAN PELATIHAN INTERNAL AUDIT SISTEM MANAJEMEN MUTU DAN SISTEM MANAJEMEN K3 Noval Adib; Hendi Subandi; Dian Surya Ayu Fatmawati; Theresia Mentari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26365

Abstract

Tujuan dari pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan dan pelatihan Sistem Manajemen Mutu Audit Internal dan Sistem Manajemen K3 di PT BIMA. Hal ini dilakukan sebagai persiapan Sertifikasi ISO 9001:2015 & ISO 45001:2018 sehingga menghasilkan peningkatan kinerja operasional melalui pengurangan proses tindakan korektif dan eliminasi, potensi bahaya, penanganan risiko kecelakaan kerja, peningkatan profitabilitas, dan keunggulan pemasaran serta pengurangan dampak lingkungan sebagai dampak dari pengakuan internasional. Pendampingan ini diperlukan karena adanya kebutuhan untuk dapat meningkatkan kualitas pemahaman PT BIMA dalam persiapan sertifikasi ISO.
Governance Implementation in a Public-Private Partnership Project: Stakeholders’ Perspective Devi, Dias Shinta; Adib, Noval; Rahmanti, Virginia Nur
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 7 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i7.4395

Abstract

This study aims to evaluate the governance implementation of the MHPP Bintang Bano Project from the perspective of the involved stakeholders. This research uses a qualitative case study approach and stakeholder theory as an analytical framework. Data collection was carried out through interviews with eight informants and documentation. The data were analyzed using the Interactive Model. The evaluation focuses on six dimensions of governance: policy, regulation, institutional, stakeholder, transparency, and accountability. The findings indicate that the project has applied good governance principles across these six dimensions, however several challenges remain, such as the lack of regulatory integration across sectors, uncertainty in the electricity tariff setting, and the lengthy procurement process for the implementing private entity.
An Analysis Of Survival Strategies During The Covid-19 Crisis Based On Michael Porter's Strategic Framework Wilen, Shareen Virginia; Adib, Noval
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.467

Abstract

This study aims to understand how PT. Using Michael Porter's strategic framework, Bina Busana Internusa survived during the COVID-19 pandemic. The research uses a qualitative method with a case study approach, where interviews were conducted with four key people, including managers and the company's COO. The results show that PT. Bina Busana Internusa focused on a cost leadership strategy during the crisis, while differentiation was mostly ignored because production had stopped due to the pandemic. This made it hard for the company to create unique products during that time. These findings support Michael Porter's theory about survival strategies in a competitive market. The study also suggests that the company should improve its digital capabilities and, when the situation gets better, focus on product innovation and expanding its market to become competitive again. The findings revealed that cost efficiency successfully reduced the company's losses compared to initial projections, making it a strategic reference for other companies facing similar challenges in the future.
The Effect of Carbon Emissions on Earnings Quality with The Moderation of Gender Diversity in Indonesia Annisa, Rara; Atmini, Sari; Noval Adib
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.11105

Abstract

This study analyzes the impact of carbon emissions on earnings quality, examining how gender diversity on corporate boards moderate this relationship. Using panel data regression with Moderated Regression Analysis (MRA), the study investigates companies from high-carbon sectors listed on the Indonesia Stock Exchange (2021–2023). Results indicate carbon emissions do not have a significant impact on earnings quality overall. In regions with high ethical standards, higher carbon emissions reduce earnings quality due to greater earnings management and the rebound effect. In low-ethics regions, higher carbon emissions are linked to better earnings quality, likely from real business growth. Board gender diversity does not significantly moderate this relationship. The study recommends policymakers for improving financial reporting quality and advancing environmental responsibility by considering the ethical and social context of each region.