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Social Accounting in Social Justice Morality in Islamic Banks Andrianto, Andrianto; Istanti, Enny
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1995

Abstract

General Background: Social issues such as poverty, wealth distribution, and social justice remain critical concerns in many countries. Specific Background: In this context, Islamic banks, particularly the 22 institutions operating in Southeast Asia, have the potential to apply social justice principles in their interactions with local communities. Knowledge Gaps: While previous studies have examined the commercialisation of Islamic banking, research exploring how these institutions integrate social justice into their operations is limited. Objectives: This study aims to investigate the social accounting practices of Islamic banks, focusing on disclosures that reflect a commitment to social justice. Methods: Using a qualitative approach, this study analyses data from annual reports and official websites to evaluate how Islamic banks implement social justice in the communities they serve. Results: The findings show that these banks seek to align their disclosures with Islamic spiritual and moral teachings, demonstrating an underlying narrative that emphasises ethical accountability and religious conformity. Novelty: This study contributes to the limited literature bridging Islamic religious values and the pursuit of social goals in financial institutions. Implications: A focus on the misalignment between religious values and banking ethics opens up opportunities for reform among Islamic banks and encourages deeper engagement from stakeholders concerned with ethical financial practices.
Dampak Penerapan Teknologi Artificial Intelligence (AI) terhadap Praktik MSDM Enny Istanti
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4539

Abstract

The development of Artificial Intelligence (AI) technology has brought significant changes in various aspects of life, including in the practice of Human Resource Management (HRM). This study will use a qualitative approach with an explanatory case study design to investigate in depth the impact of the application of AI on Human Resource Management (HRM) practices in various organizations This research reveals that the application of Artificial Intelligence technology has had a significant transformative impact on Human Resource Management practices in organizations. AI-based sentiment analysis has enabled organizations to better understand employee satisfaction and engagement levels, aiding in performance management-related decision-making. Organizations need to develop clear policies and procedures for managing the use of AI, including mechanisms to address potential bias and protect employee privacy. In the context of hiring and selection, AI has substantially improved process efficiency by automating resume screening and performing predictive analytics to identify the most suitable candidates. Nonetheless, the study also identifies several challenges in the application of AI in MSDM. In a broader context, the application of AI in MSDM also has implications for legal and regulatory aspects.
Perilaku Keuangan Generasi Milenial: Memahami Pola Pengambilan Keputusan Keuangan pada Generasi Digital Enny Istanti; Andrianto Andrianto; RM Bramastyo KN
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4209

Abstract

The millennial generation, born between 1980 and 2000, is currently the focus of attention in various aspects of life, including in terms of financial behavior. This study aims to analyze the financial behavior of the millennial generation and identify factors that affect the financial behavior of the millennial generation, such as financial literacy, lifestyle, technology and social media, and the social environment. This study uses a qualitative approach with a survey method. Data was obtained through interviews with millennial generation respondents. The millennial generation tends to be more comfortable using digital platforms to manage their finances, including mobile banking and investment applications. The millennial generation has a tendency to prioritize experiences and lifestyles over the accumulation of traditional assets. Those who have higher education and stable jobs tend to exhibit more planned and long-term oriented financial behavior. One of the main findings is the significant influence of digital technology on the financial behavior of the millennial generation. Financial influencers on social media have a significant influence on the investment decisions of the millennial generation. This can explain some patterns of financial behavior that seem irrational from a traditional economic perspective.
Peran Work Engagement dalam Memediasi Kecerdasan Emosional, Spiritual, dan Intelektual terhadap Kinerja Dosen: Efek Moderasi Dukungan Organisasi Kusmaningtyas, Amiartuti; Mujanah, Siti; Suherman, Achmad Daengs Gatot; Istanti, Enny
Jurnal Kajian Ilmiah Vol. 25 No. 3 (2025): September 2025
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/wkkc6176

Abstract

Tujuan dari penelitian ini adalah untuk mempelajari bagaimana kecerdasan emosional, kecerdasan spiritual, dan kecerdasan intelektual memengaruhi kinerja seorang dosen; keterlibatan di tempat kerja dianggap sebagai variabel moderasi, dan dukungan organisasi dianggap sebagai variabel mediasi. Temuan sebelumnya yang tidak konsisten tentang kontribusi ketiga kecerdasan tersebut terhadap kinerja adalah masalah utama. Ini terutama berlaku untuk perguruan tinggi swasta. Studi ini melakukan penelitian kuantitatif dengan desain korelasional. Sampel penelitian terdiri dari 130 dosen tetap yang dipilih secara purposive. Instrumen pengumpulan data berupa kuesioner terstandar yang telah dimodifikasi, meliputi tes kecerdasan emosional, spiritual, intelektual, skala keterikatan kerja, persepsi dukungan organisasi, dan indikator kinerja dosen. Analisis data dilakukan dengan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa kecerdasan spiritual berdampak negatif terhadap keterikatan kerja, sedangkan kecerdasan emosional dan kecerdasan intelektual berdampak positif. Karena keterikatan kerja tidak mempengaruhi kinerja dosen secara signifikan, peran mediasi hanya muncul secara parsial melalui jalur kecerdasan spiritual. Terbukti bahwa kinerja dosen dipengaruhi secara langsung oleh dukungan organisasi; namun, hubungan antara keterikatan kerja dan kinerja tidak diperkuat. Penelitian ini menemukan bahwa meningkatkan kecerdasan emosional dan intelektual dosen, menyelaraskan nilai spiritual dengan tujuan kinerja, dan mendapatkan dukungan organisasi yang lebih besar sangat penting. Secara teoritis, penelitian ini membantu mengembangkan model Job Demands–Resources di institusi pendidikan tinggi swasta. Namun, secara praktis, temuan-temuan ini dapat digunakan sebagai dasar untuk kebijakan manajemen sumber daya manusia di perguruan tinggi.    
The Role of Psychological Well-Being in Mediating the Impact of Emotional, Spiritual, and Intellectual Intelligence on Lecturer Performance, Moderated by Job Demands Enny Istanti; Musriha Musriha; RM Bramastyo KN; Achmad Daengs GS
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.961

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This study aims to analyze the role of psychological well-being as a mediator in the influence of emotional, spiritual, and intellectual intelligence on lecturer performance, with job demands as a moderating variable. The study used a quantitative design with a survey method on 130 university lecturers. Data were collected through a structured questionnaire that measured emotional, spiritual, intellectual intelligence, psychological well-being, job demands, and lecturer performance, then analyzed using structural equation modeling (SEM-PLS). The results showed that emotional intelligence did not significantly influence lecturer psychological well-being or performance. Intellectual and spiritual intelligence had a significant positive effect on psychological well-being, but did not have a direct impact on performance. Psychological well-being was also not proven to be a mediator in the relationship between the three intelligences and performance. Conversely, job demands had a strong and significant direct influence on lecturer performance, although its moderating role in the relationship between psychological well-being and performance was not supported. These findings confirm that external factors such as workload and job pressure are more dominant in determining lecturer performance than internal psychological factors. Practically, the implications of this study encourage universities to manage workload distribution proportionally, provide organizational support, and create a conducive work environment. Theoretically, this study enriches the Job Demands–Resources framework by demonstrating that psychological well-being has a limited impact when job demands are high. Future research is recommended using more valid instruments and longitudinal designs to gain a deeper understanding.
The Role of Learning Satisfaction in Mediating Influence on Interpersonal Communication, Self-Efficacy, and Motivation Readiness Work at the Faculty of Economics Students, Bhayangkara University, Surabaya Istanti, Enny; Sumiati, Sumiati; Nugroho, Riyadi; Daengs GS, Achmad
Journal of Managerial Sciences and Studies Vol. 3 No. 3 (2025): Desember: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v3i3.89

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This study examines the role of learning satisfaction in mediating the influence of interpersonal communication, self-efficacy, and motivation on work readiness among students of the Faculty of Economics, Bhayangkara University Surabaya. The research addresses the challenge of how higher education institutions can better prepare graduates for the labor market by identifying the psychological and behavioral factors that shape employability. A quantitative research design was applied using a survey method. Data were collected from 210 students through a structured questionnaire, and the analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the hypothesized relationships. The results indicate that interpersonal communication, self-efficacy, and motivation positively influence learning satisfaction and work readiness. However, learning satisfaction does not significantly mediate the relationship between these predictors and work readiness. These findings suggest that while satisfaction with learning contributes to employability outcomes, it is not the sole mechanism through which personal and interpersonal factors affect work readiness. Additional experiential and contextual factors, such as internships, soft skills development, and practical exposure, may play a stronger role.This study contributes to the literature by providing empirical evidence from the Indonesian higher education context, highlighting the limited mediating role of learning satisfaction. Practically, the findings underscore the importance for universities to enhance not only the quality of learning experiences but also to integrate work-based learning and career development programs to strengthen students' readiness for the workplace.
Impact Of Personal Selling In Efforts To Increase Sales Volume Enny Istanti; Indriana Kristiawati; Achmad Daengs GS; Anis Yuli Astutik
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.929

Abstract

Competition in Indonesia’s business world today compels companies to strategize in order to outperform their rivals. Only those companies that are truly strong, implement competitive strategies correctly, and carry out intensive promotions will succeed. One promotional tool that is expected to directly establish, improve, dominate, or maintain mutually beneficial exchange relationships with customers is personal selling, particularly aimed at encouraging consumers to purchase the offered products.A company’s goal is to obtain maximum profit from its business operations. To achieve this, managerial expertise and capability are required to combine the functions within the company effectively. Personal selling is carried out by the company to introduce its products, influence and inform consumers, so they are encouraged to buy—ultimately increasing sales volume.This study seeks to examine whether personal selling has a significant impact on increasing sales volume at PT. Intermas Tata Trading, Surabaya branch. A qualitative approach is used, supported by both qualitative and quantitative data from the company. Data collection techniques include editing, tabulating, and interviews. Data processing involves simple correlation analysis, simple regression analysis, and t-tests. Hypothesis testing is conducted using statistical analysis with SPSS 16.0.The study results confirm that the hypothesis is true: the personal selling variable (X) has a significant influence on the sales volume (Y) at PT. Intermas Tata Trading, Surabaya. This is evidenced by the t-value (4.005) > t-table (2.228) at a significance level of 0.002. The simple correlation coefficient is 0.785 or 78.5%, indicating a very strong and positive relationship between the independent variable (personal selling) and the dependent variable (sales volume).
THE INFLUENCE OF WORK MOTIVATION, WORK DISCIPLINE AND WORK ENVIRONMENT ON THE PERFORMANCE OF SURABAYA CITY HEALTH OFFICE EMPLOYEES Istanti, Enny; GS, Achmad Daengs
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10829

Abstract

Human resource management is part of organizational management that focuses on human resource elements. The purpose of this study is to determine the influence between the variables of work motivation, work discipline and work environment simultaneously on the performance of employees of the Surabaya City Health Office and to determine the influence between the variables of work motivation, work discipline and work environment partially on the performance of employees of the Surabaya City Health Office. The sampling technique in this study is the probability sampling technique, which is a sampling technique that provides equal opportunities for each element (member) of the population to be selected as a member of the sample. From the results of the study, the value of the lowest or weakest work discipline variables in influencing performance. For these unfavorable work discipline conditions, the inherent supervision (waskat) of the leadership needs to be improved again to stimulate employee discipline. Based on descriptive analysis, it can be seen that basically the respondent's assessment of each observed variable is positively assessed by the research respondent.
Co-Authors Agripina, Ailsa Agus Mahmdi Akbar Fadhillah, Maulana Amaliyah Amiartuti Kusmaningtyas Andrianto Andrianto Andrianto Andrianto Anis Ratih Mariana Anis Yuli Astutik Anita Sanana Arimbi Dwimita Putri, Devina Asmawan, Darul Asmie Poniwatie, Asmie Aulya Yunitasari, Dwi Ayuningtyas, Fitri Bambang Karnain Bramastyo Kusumo Budiyanto, Satrio Cholifah Cholifah Claudia Tamara Herman Daeng G. S., Achmad Daengs GS , Achmad Dewi Alviana Dewi, Rina Diana Zuhro Diana Zuhroh Dody Suhermawan Dwi Nugroho, Alfian Ekantoro, Julyanto Elly Yuniar Nitawati Fauzan Firaus, Azka Firmansyah, Moch. Rachmandany GS , Achmad Daengs GS*, Achmad Daengs Handayan, Erna Hariyanie, Erni Haryono Haryono Hermawan Febrianto , Agung Hwihanus Indah Noviandari Indah Noviandari Indriana Kritiawati Iwan Abadi Junaidi, Muhamad Karnain, Bambang KN, RM Bramastyo Kristiawati, Indriana Kurnia Budiawan, Nadjib Kusumo Negoro, R.M. Bramastyo Kusumo Negoro, RM. Bramastyo Mahjudin Mahjudin Mahjudin Maulana Syahputra, Aditya Maulana Wibowo, Ariel Maulana, Nur Mayrine Aulia Faustin Mila Priwanti Ningrum Moch Rachmandany Firmansyah Moch. Rachmandany Firmansyah Moch. Rizaldy Rahmansyah Moh. Fatkhur Rohman Muhamad, Pagi MUHAMMAD ILHAM Muslichah Erma W Muslichah Erma Widiana Musriha Musriha Nada Kusnendar, Ahmad Nanis Susanti Nansa Anwar, Ulis Negoro, Bramastyo Kusumo Negoro, Bramstyo Kusumo Nova Retnowati Nur Baitti, Silvi Nuri Annisa Nuroini, Indi Nurul Iman Nurul Qomari Nurun Ala, Hindun Pandu Widodo, Hesti Prada, Arys Pranoto, Imam Aji Prasta, Vamilia Indah Pribadiyono Pribadiyono Purnama Putra , Nuzul Putri Ilhami, Ginaris R Dimas Adityo Rachmansyah, Moch. Rizaldy Rahayu Dinda Rahayu, Sintia Ramadhan, Alfajri Rina Dewi Riyadi Nugroho RM Bramastyo KN RM Bramastyo Kusumo Negoro RM. Bramastyo KN Rofi Ariansyah, Muhammad Ruchan Sanusi Sanusi, Ruchan Savira Aisyah Savitri Ashifa Diastuti Sindy Devi Indriani Siti Mujanah Soegeng Suprayitno, Halim Sugiharto Sugiharto Sugiharto Suherman, Achmad Daengs Gatot Sumiati Sumiati Sutini Sutini Sutini Sutini, Sutini SUTOPO Sutopo Sutopo Tri Ginanjar Laksana Wiyasa, I Gede Yanuardi Leksono, Fatur Zuhro, Diana