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THE ROLE OF FINANCIAL LITERACY AND EMPLOYEE COMPETENCE IN BUDGET MANAGEMENT EFFICIENCY: AN EMPIRICAL STUDY ON PRIVATE HIGHER EDUCATION INSTITUTIONS IN INDONESIA Iman Supratman; Dewi Kurniasari; Dewi Sinta; Aliyyu Aziiza Rochmana; 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 the influence of financial literacy and employee competence on budget management efficiency in private higher education institutions in Indonesia. The research employs a quantitative approach with a survey of 120 administrative and financial staff across 15 institutions. Data were analyzed using multiple regression analysis. The results indicate that both financial literacy and employee competence have a significant positive effect on budget management efficiency. These findings suggest that enhancing employees’ financial knowledge and professional skills can substantially improve financial management practices in higher education institutions. Implications for human resource development and financial policy are discussed. The efficiency of budget management is a critical factor determining the operational and strategic success of higher education institutions (HEIs), particularly in the private sector where financial resources are often constrained. This study explores the impact of financial literacy and employee competence on the efficiency of budget management in private HEIs in Indonesia. Drawing on a survey of 120 financial and administrative staff across 15 institutions, this research employs multiple regression analysis to examine the relationships between the variables. Results reveal that financial literacy significantly enhances employees’ ability to plan, monitor, and control budgets, while employee competence including knowledge, skills, and problem-solving abilitiesalso plays a vital role in achieving efficient budget management. The findings underscore the importance of integrating human resource development initiatives with financial management strategies to improve institutional performance. These results contribute to the growing body of knowledge on the interrelation between financial management and human resource competence in higher education, providing practical guidance for policy and managerial decisions.
PERKEMBANGAN PASAR MODAL SYARIAH: TANTANGAN DAN PELUANG INVESTASI SYARIAH M Sandi Marta; Muhammad Zaky; Agus Alamsyah Perwiranegara; Dewi Kurniasari; Diva Salsabilla Obadiah
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Tantangan dan peluang dalam investasi syariah kini menjadi perhatian utama dalam pasar modal global. Kompleksitas pengembangan investasi yang sesuai dengan prinsip syariah Islam tercermin dari dinamika ekonomi, sosial, dan politik yang melingkupinya. Penelitian ini bertujuan untuk mengkaji perkembangan pasar modal syariah dengan menyoroti berbagai tantangan dan peluang investasi syariah di tingkat global. Metodologi yang digunakan adalah pendekatan kualitatif melalui studi pustaka dari berbagai sumber penelitian. Temuan penelitian mengungkapkan bahwa untuk menjawab tantangan yang ada, pelaku pasar dan ahli syariah perlu memiliki pemahaman mendalam terhadap dinamika pasar serta merancang strategi inovatif yang mengintegrasikan kepatuhan terhadap syariah dengan prinsip keberlanjutan ekonomi. Dalam konteks pergeseran global menuju inklusivitas dan tanggung jawab sosial, investasi syariah menawarkan potensi pertumbuhan ekonomi yang lebih inklusif dan berkelanjutan.
ESG Integration in Sharia Investment: A Maqāṣid Al-Sharī'ah Perspective on Sharia Mutual Fund Portfolios in Indonesia Sholikul Hadi; Ade Sofyan Mulazid; Yudi Permana; Abdul Hakim; Dewi Kurniasari; Meirani Rahayu Rukmanda; Rio Kartika Supriyatna
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 13, No 1 (2026): January-June
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v13i1.8995

Abstract

: Despite the rapid growth of sustainable finance, the Islamic jurisprudential status of Environmental, Social, and Governance (ESG) integration in Sharia-compliant mutual funds remains unresolved. Existing scholarship treats ESG–Sharia compatibility as a matter of thematic alignment rather than legal obligation, leaving fund managers and regulators without a normative framework grounded in Islamic legal reasoning. This study addresses that gap by determining the ḥukm taklīfī governing ESG integration in Indonesian Sharia mutual funds. A mixed-methods design is embedded within an uṣūl al-fiqh analytical framework. Quantitatively, Pearson correlation and simple linear regression are applied to ten Sharia mutual funds listed on the Indonesia Stock Exchange (2019–2024); qualitatively, in-depth interviews with fund managers, Sharia supervisory board members, and capital market regulators are supplemented by a questionnaire administered to 210 retail investors. Empirical findings serve as the maṇāṭ (operative cause) for a three-stage istinbāṭ sequence: taḥqīq al-maṇāṭ, takyīf al-waqāʾīʿ, and takhrīj al-ḥukm. ESG-integrated Sharia funds generate superior risk-adjusted performance (annualised returns of 8.5–9.7%, Sharpe ratios > 1.10) relative to non-ESG Sharia funds (7.0–7.5%; Sharpe ratio ≈ 0.90), confirming ESG integration as consistent with ḥifẓ al-māl. Subjecting these findings to maqāṣid al-sharīʿah analysis — incorporating Ibn ʿĀshūrʿs articulation of ḥifẓ al-bīʿah alongside the maxims lā ḍarar wa lā ḍirār and darʼ al-mafāsid muqaddam ʿalā jalb al-maṣāliḥ — the study derives a graduated ruling: ESG integration is mandūb as a baseline and attains wājib kifāʼī where conventional Sharia screening demonstrably fails to prevent verifiable environmental or social darar. The governance pillar is already operationally embedded within existing Sharia oversight structures; social screening remains partial and requires extension from exclusionary toward positive maqāṣid-oriented assessment; and environmental integration generates a collective institutional obligation to develop the requisite data infrastructure. The study makes an original contribution to Islamic investment jurisprudence (fiqh al-istithmār) as the first to apply a complete uṣūl al-fiqh derivation to ESG integration in Sharia mutual funds, advancing a juristic proposal for a national Sharia-ESG fatwa framework to be coordinated by DSN-MUI and OJK.
Implementasi Blockchain dalam Meningkatkan Transparansi dan Kepercayaan pada Lembaga Wakaf di Indonesia Dewi Kurniasari; Sholikul Hadi
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 6 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i6.12274

Abstract

This study aims to analyze the implementation of blockchain technology in enhancing transparency and public trust in waqf institutions in Indonesia. The research employs a qualitative approach using literature study and conceptual analysis methods based on various scientific journals, regulations, institutional reports, and recent blockchain literature. The results indicate that blockchain possesses characteristics such as decentralization, immutability, transparency, and smart contracts, which can strengthen the governance of waqf institutions. The implementation of blockchain enables real-time recording of waqf transactions, improves accountability in asset management, and expands public participation in digital waqf. The study also finds that low transparency and weak reporting systems are the main factors contributing to the decline of public trust in some waqf institutions. Blockchain technology can serve as a strategic solution by providing a secure and transparent public verification mechanism. However, the implementation of blockchain in Indonesia still faces challenges, including regulatory issues, limited digital infrastructure, high system development costs, and low human resource competence. This study recommends strengthening digital waqf regulations, improving technological literacy, and fostering synergy among the government, waqf institutions, academics, and technology companies in developing a blockchain-based digital waqf ecosystem in Indonesia.
Peran Knowledge Management sebagai Pendukung Transformasi dalam Pengembangan Kompetensi dan Peningkatan Kinerja Karyawan di PT Pindad (Persero) Dewi Kurniasari; Anisa Setiani
JURNAL PELITA MANAJEMEN Vol. 5 No. 01 (2026): Mei 2026
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpm.v5i01.7411

Abstract

Penelitian ini bertujuan untuk mengkaji peran manajemen pengetahuan (knowledge management) dalam mendukung peningkatan kompetensi dan kinerja karyawan pada organisasi industri strategis. Kajian ini menempatkan sumber daya manusia sebagai faktor kunci dalam mendorong keberhasilan transformasi organisasi di tengah dinamika globalisasi. Penelitian menggunakan pendekatan kualitatif deskriptif berbasis studi literatur yang didukung oleh observasi dan interaksi langsung selama kegiatan Praktik Kerja di PT Pindad (Persero). Data diperoleh melalui kajian berbagai sumber ilmiah yang relevan serta pengamatan terhadap praktik pengelolaan sumber daya manusia dan pengetahuan yang diterapkan perusahaan. Hasil kajian menunjukkan bahwa PT Pindad (Persero) menerapkan knowledge management melalui kegiatan knowledge sharing, pengelolaan dokumen dan arsip digital, pelaksanaan program pelatihan dan pengembangan kompetensi, serta pemanfaatan sistem informasi untuk mendukung penyebaran pengetahuan antarunit kerja. Temuan lapangan menunjukkan bahwa Divisi Human Capital Management berperan dalam mengoordinasikan proses pengembangan karyawan melalui perencanaan kebutuhan tenaga kerja, penyelenggaraan pelatihan, evaluasi kinerja, dan pengelolaan pengembangan karier. Praktik tersebut mendukung proses transfer pengetahuan, memperluas akses informasi bagi karyawan, serta meningkatkan kompetensi dan kemampuan adaptasi terhadap perubahan organisasi. Dengan demikian, integrasi knowledge management dalam fungsi Human Capital Management berkontribusi terhadap pengembangan sumber daya manusia yang lebih efektif dan mendukung keberlanjutan kinerja organisasi.