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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ekonomi Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment Jurnal Manajemen Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Jurnal Equity Journal of Innovation in Business and Economics Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JURNAL MUTIARA AKUNTANSI JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) International Journal of Religious and Cultural Studies Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Indonesian Journal of Law and Economics Review Jurnal Akuntansi Indonesia Ilomata International Journal of Management Journal La Bisecoman Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Penelitian Inovatif Bulletin of Community Engagement International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi Syariah dan Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Innovative: Journal Of Social Science Research Jurnal bintang manajemen Al-Muzdahir: Jurnal Ekonomi Syariah Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis ZAWA:Management of Zakat and Waqf Journal Southeast Asia Journal of Graduate of Islamic Business and Economics Riset Akuntansi dan Keuangan Indonesia Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Business Innovation Management and Entrepreneurship Journal Green Inflation: International Journal of Management And Strategic Business Leadership Jurnal Bisnis Inovatif dan Digital Jurnal Strategi Bisnis Teknologi Jurnal Pemimpin Bisnis Inovatif Equity eJEBA
Masiyah Kholmi
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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The Consumption Pattern in Islamic Perspective Between Needs, Desires, and Ethics Mallika, Raiza Pujia; Agustin, Xena Angelica; Kholmi, Masiyah
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 2 (2025): Volume 8, Nomor 2, July 2025
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explore consumption patterns from the perspective of Islam, focusing on the distinction between needs and desires as well as the implementation of ethical consumption in daily life. Islam teaches its followers to maintain a balanced consumption pattern, where the fulfillment of basic needs is prioritized and excessive desires are controlled. This study uses a descriptive qualitative approach with library research as the main method to identify the fundamental principles of consumption in Islam, including the concepts of halal, thayyib, and wasathiyah. The findings indicate that consumption in Islam is not only determined by physical needs but also by ethical principles that prioritize individual and societal well-being. Furthermore, the challenges of globalization and the rising consumer culture in modern society can lead to consumption patterns that contradict Islamic teachings. Therefore, the application of Islamic consumption principles is crucial in addressing the phenomenon of excessive and uncontrolled consumption in today's modern era. Keywords: Consumption, Islam, Needs, Desires REFERENCES Chapra, M. U. (2000). The future of economics: An Islamic perspective. The Islamic Foundation. Dusuki, A. W., & Abozaid, A. (2007). A critical appraisal on the challenges of realizing Maqasid al-Shari’ah in Islamic banking and finance. International Journal of Economics, Management and Accounting, 15(2), 143-165. Haneef, M. A. (2005). A critical survey of Islamization of knowledge. International Institute of Islamic Thought. Hasan, Z. (2009). Islamic consumer behavior: A conceptual framework. Journal of Islamic Economics, Banking and Finance, 5(1), 1–25. Ritzer, G. (2011). The McDonaldization of society (6th ed.). SAGE Publications. Zed, M. (2004). Library research methods. Jakarta: Yayasan Obor Indonesia. Patton, M. Q. (2002). Qualitative research & evaluation methods (3rd ed.). SAGE Publications. Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. Amiruddin, A. (2019). Consumption ethics in the Islamic perspective. Jakarta: Kencana. Yusanto, M., & Widjajakusuma, A. (2002). Islamic economics: Solutions for the economic problems of the ummah. Jakarta: Gema Insani Press. Fatah, A. (2015). Consumption patterns from the Islamic economic perspective. Journal of Islamic Economics, Theory and Practice, 2(9), 731–743. https://doi.org/10.20473/vol2iss20159pp731-743 Sari, D. K. (2018). Halal consumption in the Islamic perspective and its implications on Muslim consumer behavior. Journal of Islamic Economics and Business, 3(2), 89–101. Mubarok, A. (2017). Consumerism in the Islamic view: A study of the consumerist lifestyle in modern society. Journal of Islamic Economics, 3(01), 55–64.
Risk Mitigation Strategies in the Implementation of Digital Banking Technology: A Case Study of Bank X In Indonesia Siswanto, Fatchullah Reza; Kholmi, Masiyah
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6155

Abstract

This study aims to determine the risk mitigation practices in implementing digital technology at Bank X. This research is a qualitative case study of Bank X, which received the best digital services award. The primary data used in this study were obtained from interviews and observations, while the secondary data were obtained from company documentation on risk mitigation efforts. The stages of data analysis were data reduction, presentation, and conclusion-drawing. The findings reveal that both internal and external users of Bank X utilize different digital technologies to access banking services. For internal users, digital banking is employed for nearly all operational banking activities, whereas external users leverage it to facilitate transactions for both individual and institutional customers. Bank X implements intensive risk-mitigation measures to prevent cybercrimes associated with technology use. This study was conducted at Bank X, which only captures the implementation of digital technology at Bank X. Future studies could conduct multi-case testing to obtain more general results across Islamic banks.
Preferensi Pelaku Usaha Mikro Kecil Menengah terhadap Alternatif Pembiayaan Syariah di Perbankan Syariah Sharoh, Siti Mayyas; Nur Aini, Aprilia Faizah; Kholmi, Masiyah
Al-Muzdahir : Jurnal Ekonomi Syariah Vol. 7 No. 2 (2025): Juli: Al-Muzdahir : Jurnal Ekonomi Syariah
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/ekis.v7i2.2041

Abstract

This research examines the preferences of Micro, Small and Medium Enterprises (MSMEs) actors towards Sharia financing schemes offered by Islamic banking. The research uses a qualitative approach with a descriptive-analytical method based on a literature study of various relevant scientific literature, articles, books, and reports. The focus of the research is to understand the factors that influence the tendency of MSMEs to choose certain schemes, as well as their relationship with the understanding of Islamic economic principles, especially usury. Usury, which is expressly forbidden in Islam, involves unfair profits from loans that cause significant financial burdens, especially for small businesses. The high interest rates imposed by conventional financial institutions often result in increased debt, decreased productivity and even bankruptcy for MSMEs. The research findings show that MSMEs' preference for Islamic financing is influenced by the level of understanding, trust in sharia principles, ease of procedures, and risk perception. The Islamic financial system offers an alternative that complies with sharia principles and provides a more equitable and mutually beneficial financing solution.  
DIGITALIZATION AND THE DILEMMA OF IMPLEMENTING SAK EMKM: A PHENOMENOLOGICAL STUDY OF COGNITIVE AND SOCIO-TECHNICAL BARRIERS IN MULTISECTOR MSMES IN SERANG CITY Faishal Rachman Wahid; Masiyah Kholmi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.955

Abstract

This qualitative phenomenological study examines the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in eight multi-sector MSMEs in Serang City. Through in-depth interviews, participant observation, and document analysis during March-August 2024, it was found that cognitive barriers (misinterpretation of accounting terminology, perceived administrative burden) were the dominant factors hindering the adoption of SAK EMKM. Technical barriers were sector-specific: culinary businesses faced inaccurate recording of daily cash transactions, while photography services businesses experienced difficulties classifying retainer income. This study proposes a "Socio-Cognitive Implementation Barrier" model as an extension of the Technology-Organization-Environment (TOE) framework and recommends an "ESSENTIAL ACCOUNT" program based on the real needs of business actors. The findings contribute to the literature on behavioral accounting and the digital transformation of MSMEs in peri-urban areas of developing countries.
INTEGRATION OF SUSTAINABILITY REPORT AND ESG RATING IMPLEMENTATION ON OPERATIONAL PERFORMANCE AND REPUTATION: PT PETROKIMIA GRESIK Karmila Eka Putri; Masiyah Kholmi; Mursidi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3963

Abstract

Research Objective: This study aims to analyze the integration of Sustainability Reports and ESG Ratings in PT Petrokimia Gresik and its impact on the company's operational performance and reputation from economic, environmental, social, and governance perspectives. Design/Methods/Approaches: A qualitative case study approach is used to explore how SR and ESG integration is implemented and internalized across the organization, with a focus on key informant insights. Research Findings : The integration of SR and ESG at PT Petrokimia Gresik significantly improves the company's operational efficiency and reputation. These elements are embedded in performance targets and decision-making, demonstrating deep organizational alignment. Theoretical/Originality contribution: This study bridges the research gap by analyzing the integration of SR and ESG simultaneously using the Triple Bottom Line framework, providing new insights into sustainability practices in Indonesia's chemical industry. Practitioner/policy implications: These findings serve as a practical guide for companies and regulators in developing sustainable business strategies and policies based on ESG data, supporting stakeholder trust and long-term competitiveness. Limitations of the study: This one-case qualitative study limits generalization and may bring subjectivity. Further quantitative or comparative research is recommended to improve external validity.
Corporate Social Responsibility (CSR) and Profitability Through Bibliometric Analysis Suraya; Masiyah Kholmi
SOUTHEAST ASIA JOURNAL oF GRADUATE OF ISLAMIC BUSINESS AND ECONOMICS Vol. 4 No. 3 (2026): January
Publisher : Pascasarjana, Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sajgibe.v4i3.4351

Abstract

This study analyzes the development of research on Corporate Social Responsibility (CSR) and profitability conducted by Indonesian scholars during the 2010–2025 period using a bibliometric analysis approach based on Scopus data. A total of 84 articles were examined to identify publication trends, author productivity, and main research themes. The results indicate a significant increase in publications since 2016, peaking in 2020. The most influential authors include Maya Novitasari, Ardi Gunardi, and Veronica Siregar. The dominant research themes focus on the relationship between CSR and profitability, corporate governance, and sustainability. This study confirms that CSR is viewed not merely as a moral obligation but as a sustainable business strategy. However, research collaboration among Indonesian authors remains limited and should be expanded to strengthen Indonesia’s academic contribution to global CSR literature.
Supervision and Control of Regional Assets at the Regional Asset and Financial Management Agency of City X, East Java: A Perspective of the Characteristics of Good Practice Hago, Afdholifah Ainunia; Kholmi, Masiyah; Leniwati, Driana
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1874

Abstract

Despite having received twelve consecutive unqualified audit opinions (WTP), the supervision and control of regional assets (Barang Milik Daerah/BMD) in City X, East Java, still face significant challenges, including undocumented assets and weak legal safeguards. These issues highlight a persistent gap between formal compliance and effective asset governance, a condition also found in previous studies across Indonesia. Unlike earlier research that primarily focused on regulatory adherence, this study applies the internationally recognized good practice framework to evaluate asset management in a localized Indonesian context. Through a qualitative case study of BPKAD City X, particularly its Subdivision for Supervision and Control, data were collected via semi-structured interviews and document analysis, then analyzed using Miles & Huberman’s interactive model. The findings reveal that while practices such as asset recording, digitization, transparency, and training are being implemented, strategic tools like the Strategic Asset Management Plan (SAMP), Life Cycle Costing (LCC), and multi-year planning remain underutilized. This study not only fills a gap in the literature by introducing a structured, internationally informed framework to the Indonesian local governance context but also contributes to ongoing discussions on public sector reform, offering insights into how institutional capacity and administrative culture influence the implementation of good practices in decentralized asset management.
Supervision and Control of Regional Assets at the Regional Asset and Financial Management Agency of City X, East Java: A Perspective of the Characteristics of Good Practice Hago, Afdholifah Ainunia; Kholmi, Masiyah; Leniwati, Driana
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1874

Abstract

Despite having received twelve consecutive unqualified audit opinions (WTP), the supervision and control of regional assets (Barang Milik Daerah/BMD) in City X, East Java, still face significant challenges, including undocumented assets and weak legal safeguards. These issues highlight a persistent gap between formal compliance and effective asset governance, a condition also found in previous studies across Indonesia. Unlike earlier research that primarily focused on regulatory adherence, this study applies the internationally recognized good practice framework to evaluate asset management in a localized Indonesian context. Through a qualitative case study of BPKAD City X, particularly its Subdivision for Supervision and Control, data were collected via semi-structured interviews and document analysis, then analyzed using Miles & Huberman’s interactive model. The findings reveal that while practices such as asset recording, digitization, transparency, and training are being implemented, strategic tools like the Strategic Asset Management Plan (SAMP), Life Cycle Costing (LCC), and multi-year planning remain underutilized. This study not only fills a gap in the literature by introducing a structured, internationally informed framework to the Indonesian local governance context but also contributes to ongoing discussions on public sector reform, offering insights into how institutional capacity and administrative culture influence the implementation of good practices in decentralized asset management.
Exploring Corporate Social Responsibility in Increasing Gender Diversity in the Banking Sector: Bibliometric Analysis Fahri, Hamnatul Millah; Kholmi, Masiyah
Jurnal Ilmiah Sumber Daya Manusia Vol 8 No 2 (2025): JENIUS (Jurnal Ilmiah Sumber Daya Manusia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JJSDM.v8i2.45112

Abstract

Gender diversity in the banking sector is increasingly becoming an important issue, especially in the context of Corporate Social Responsibility (CSR). This study aims to explore the role of CSR in increasing gender diversity in the banking sector and its impact on company performance. The method used is a bibliometric analysis that analyzes publications related to CSR and gender diversity from 2019 to 2024. Data obtained from the Scopus database, with the keyword "Corporate Social Responsibility" resulting in 245 journals, which were then selected into 208 articles. The results of the analysis show a significant increase in the number of publications and citations, indicating a growing research interest in this field. The findings also indicate that companies with higher gender on the board of directors tend to have better levels of CSR engagement and improve corporate reputation. This study underlines the importance of leadership training programs for women and policies that support work-life balance as part of CSR initiatives. The conclusion of this study is that gender integration in CSR strategies can improve overall company performance. A systematic approach to promoting gender equality not only contributes to a positive reputation, but also creates a more inclusive and innovative work environment, which in turn can encourage desire and growth in the banking sector. This study provides insights for stakeholders in developing policies that support gender diversity in the financial industry.
ANALISIS CORPORATE SOCIAL RESPONSIBILITY TERHADAP CUSTOMER LOYALTY: STUDI KASUS PADA AMDK MEREK AQUA Fernanda, Redithya Ega; Kholmi, Masiyah
Jurnal Manajemen Vol. 15 No. 1 (2025): JURNAL MANAJEMEN VOL. 15 NO. 1 JUNI 2025
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v15i1.4369

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) on customer loyalty for the AQUA bottled water brand. CSR has become important in modern business, not only to enhance the company's reputation but also to create a positive impact on society and the environment. Through a qualitative descriptive method, this study analyzes various CSR programs implemented by AQUA, such as the WASH (Water Access, Sanitation, and Hygiene) initiative and the AQUA Lestari program, which focuses on providing access to clean water and environmental preservation. The results show that consumers' participation in CSR programs increases their trust and loyalty to the brand. Consumers feel more emotionally connected to AQUA when the company demonstrates commitment to social and environmental issues. The conclusion of this study confirms that the integration of CSR in business strategy is critical to achieving sustainability and long-term growth, as well as strengthening relationships with customers and communities.
Co-Authors Adi Prasetyo Adli Dzil Ikram Afifah Salsabila Humairah Agustin, Xena Angelica Ahmad Waluya Jati Akhmad Shofuwan Nuvail Alfajrin, Muhammad Rezky Amal, Muchlisul Amelia Putri Ansa Meilia Safira Maharani Athirah, Andi Attika Dewi Shaqinnah Karsono Audre Putri Arieny Kusuma Wibowo Avrelia Refi Chantika Bambang Widagdo Benny Saputra Deffa Salsabilah Rusyda Dewi, Khalisa Novita Dhaniel Syam Diding Suhardi Driana Leniwati Endang Dwi Wahyuni Eris Tri Kurniawati Fahmi Dwi Mawardi Fahri, Hamnatul Millah Faiqoh, Luluk Faishal Rachman Wahid Febri Heni Fernanda, Redithya Ega Fitri Wahyuningsih Fitrylia Luli Karina Gina Harventy Hago, Afdholifah Ainunia Hamzah, Nurah Alisha Ismitaniar, Nuriska Afifa Jati , Ahmad Waluya K Drammeh, Lamin Karina, Fitrylia Luli Karmila Eka Putri Karsono, Attika Dewi Shaqinnah Kuswantoro, Dedi Malik, Ifda Suyyuti Mallika, Raiza Pujia Marsha Della Qaumullah Muh Faizal Anshori Muhammad Nizzam Zein Susadi Mursidi Nadya Safira Anggraini Nafi’ul Umam Nazaruddin Malik Nugraha, Rifaldy Nur Aini, Aprilia Faizah Nurindah, Marisa Nabila Pertiwi, Rita Anggun Perwira Donowati, Mega Pudjianto, Veny Christina Putri Nadia Qoyyimah, Sofia Dinil Rachman Wahid, Faishal Raehal, Adit Rahmat Rezky Alfajrin, Muhammad Ria Fatmasari Riska Dwi Harventy Rita Anggun Pertiwi Ryan Maulana Saskia An Nafiza Sharoh, Siti Mayyas Shofinatul Wahdah Nur Aulia Silvia Thauziad Siswanto, Fatchullah Reza Siti Zubaidah Siti Zubaidah Sofia Dinil Qoyyimah Sumarji, Siti Aminah Sumarji, Siti Aminah Suraya Tasya Febby Yolanda Thauziad, Silvia Tri Wahyu Oktavendi Vivi Dwi Aryanti Wardatul Jannah, Wardatul Widha Hutama, Dusty wirasandy wirasandy Yoka Yanarid Ziral Raditya Aziz Zulkarnain, Dhimas Yusuf