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All Journal Jurnal Akuntansi Multiparadigma Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Research and Technology Journal of Innovation in Business and Economics Jurnal Bisnis dan Akuntansi JMD: Jurnal Riset Manajemen & Bisnis Dewantara JURNAL MEDIA HUKUM DAN PERADILAN AL IQTISHOD: Jurnal Pemikiran dan Penelitian Ekonomi Islam Jurnal Ekonomi Syariah Pelita Bangsa Ekosiana : Jurnal Ekonomi Syariah Journal of Social Research Revenue : Jurnal Ekonomi Pembangunan dan Ekonomi Islam Istithmar: Jurnal Studi Ekonomi Syariah JURNAL ILMIAH GEMA PERENCANA IIJSE Majapahit Journal of Islamic Finance dan Management Jurnal Investasi Islam Majapahit Journal of Islamic Finance dan Management Profesi Pendidikan Dasar FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Prosiding Pengabdian Ekonomi dan Keuangan Syariah Currency
Aang Kunaifi
Universitas Brawijaya
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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EKSISTENSI KAMPUS DAN DAMPAK LANGSUNG DALAM PEMBERDAYAAN EKONOMI MASYARAKAT Kunaifi, Aang; Dwiaryanti, Risca; Zuhriyah, Lailatus
Ekosiana Jurnal Ekonomi Syari ah Vol. 9 No. 2 (2022): EKOSIANA : JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah, STAI AN-NAJAH INDONESIA MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47077/ekosiana.v9i2.212

Abstract

Keberadaan kampus dengan potensi pasar mahasiswa dan warga kampus lainnya merupakan peluang bagi terciptanya pemberdayaan ekonomi masyarakat di sekitarnya. Penelitian ini bertujuan untuk mengeksplorasi dan mendiskripsikan dampak eksistensi atau keberadaan kampus terhadap tumbuhnya kegiatan usaha yang dilakukan oleh masyarakat sekitar. Untuk memperoleh informasi yang akurat wawancara dan observasi dilakukan kepada para pelaku usaha dan perangkat desa. Data dianalisis dengan pendekatan fenomenologis dan digeneralisasi secara kualitatif. Hasil dari penelitian ini menunjukkan sebagian besar alasan masyarakat membuka usaha disekitar kampus adalah potensi dalam mendapat keuntungan sangat besar karena letak yang strategis. Pangsa pasar yang memadai menjadikan usaha mereka sangat prospektif. Melalui hasil penelitian ini diharapkan para pemangku kebijakan setempat, yaitu perangkat desa untuk mengembangkan dan meningkatkan pemberdayaan ekonomi masyarakat dengan memberikan pelatihan dalam meningkatkan pertumbuhan ekonomi desa.
PROFITABILITY MATTER: CAN ESG DISCLOSURE ENABLE SUSTAINABLE GROWTH? Kunaifi, Aang; Cempaka, Santy Dwi; Oktari, Vera; Nareswari, Ninditya
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.09

Abstract

Abstrak – Masalah Profitabilitas: Dapatkah Pengungkapan ESG Mendorong Pertumbuhan Berkelanjutan?Tujuan Utama - Penelitian ini menguji peran mediasi profitabilitas pada hubungan pelaporan lingkungan, sosial, dan tata kelola (ESG) dan laju pertumbuhan berkelanjutan perusahaan.Metode - Penelitian ini menggunakan analisis regresi panel. Sampel penelitian ini adalah perusahaan nonkeuangan di BEI selama tahun 2015–2023.Temuan Utama – Penelitian ini menemukan bahwa pengungkapan ESG berpengaruh negatif secara langsung pada tingkat pertumbuhan berkelanjutan. Sebaliknya, efek mediasi profitabilitas berpengaruh signifikan positif pada hubungan tersebut. Penelitian ini menunjukkan pentingnya manajemen profitabilitas dalam penerapan praktik ESG untuk memacu pertumbuhan perusahaan yang berkelanjutanImplikasi Teori dan Kebijakan – Penelitian ini mendukung teori pemangku kepentingan dalam akuntansi pasar modal. Selain itu, penelitian ini menyarankan badan penyusun standar akuntansi berkelanjutan untuk membuat regulasi pelaporan yang lebih fleksibel.Kebaruan Penelitian – Penelitian ini menjelaskan peran mediasi profitabilitas pada pengaruh pengungkapan ESG dan tingkat pertumbuhan berkelanjutan perusahaan di Indonesia. Abstract - Profitability Matter: Can ESG Disclosure Enable Sustainable Growth?Main Purpose - This study investigated the effect of Environmental, Social, and Governance (ESG) disclosure on the sustainable growth rate, with profitability as the mediating variable.Method – This study employs panel regression analysis. The sample comprises non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2015–2023.Main Findings - This study finds that ESG disclosure has a direct negative effect on sustainable growth rates. Conversely, the mediating effect of profitability has a significant positive effect on this relationship. This study highlights the importance of profitability management in the implementation of ESG practices to drive sustainable corporate growth. Theory and Practical Implications – This study supports stakeholder theory in capital market accounting. Additionally, this study suggests that sustainable accounting standard-setting bodies should create more flexible reporting regulations.Novelty - This study explains the mediating role of profitability in the effect of ESG disclosure and sustainable growth rates of companies in Indonesia.
Optimalisasi Maṣlaḥah ‘Āmmah Dalam Konstruksi Maritim: Perspektif Manajemen Produksi Islam Pada Bell Rock Lighthouse Komaria, Siti; Hasanah, Ummiyatul; Ramdlaniyatul Q, Siti; Sam’a, Ulfatus; Ratnayawati, Dina; Kunaifi, Aang
Ekosiana Jurnal Ekonomi Syari ah Vol. 12 No. 2 (2025): EKOSIANA : JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah, STAI AN-NAJAH INDONESIA MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47077/ekosiana.v12i2.588

Abstract

This study aims to analyze the construction of the Bell Rock Lighthouse from the perspective of Islamic production management, focusing on the application of the principle of maṣlaḥah ʿāmmah (public interest) and Sharia values such as ihsan, ḥifẓ al-nafs (protection of life), and equitable and accountable capital management. The research adopts a literature review method, examining secondary sources in the form of documentary videos, news reports, and relevant historical articles. Data were analyzed descriptively and comparatively to identify the alignment between the project’s production management practices and the principles of Islamic production management. The analysis reveals that the construction process of the Bell Rock Lighthouse reflects principles of perseverance, professionalism, and integrity, demonstrated through meticulous planning, effective workforce management, the use of innovative construction technology, and a focus on long-term benefits for maritime safety. The principle al-maṣlaḥah al-ʿāmmah muqaddamah ʿala al-mafsadah was practically implemented, prioritizing public safety without causing economic or social harm. This study affirms that the application of Islamic production management in infrastructure projects not only enhances output quality but also strengthens the ethical dimension and ensures broader societal benefits. The findings are relevant for developing policies and practices in Islamic production management within the modern context, particularly for large-scale public projects. Keyword: Islamic production management, maṣlaḥah ʿāmmah, ḥifẓ al-nafs, Bell Rock Lighthouse, maritime construction
Pascapandemi, Bagaimana Efektifitas Kebijakan Quantitative Easing (QE)?: Konsep Sistem Moneter Islam dalam Menstabilkan Ekonomi Kunaifi, Aang; Rosyid, Abd
Istithmar Vol. 7 No. 2 (2023): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v7i2.989

Abstract

Ekonomi Indonesia masih dalam taraf pemulihan pasca pandemi COVID-19 yang berlangsung lebih dari dua tahun. Berbagai kebijakan diujicobakan untuk meningkatkan produksi, dan meningkatkan daya beli masyarakat. Indonesia tergolong negara yang beruntung dengan pertumbuhan ekonomi yang signifikan di tahun 2022. Berbagai upaya kebijakan dilakukan melalui stimulus fiscal dan juga dukungan melalui kebijakan moneter dalam bentuk quantitative easing (QE) serta reformasi investasi. Artikel ini bertujuan untuk mendeskripsikan evaluasi kebijakan QE yang diterapkan oleh Bank Sentral serta memberikan gagasan konseptual sistem moneter Islam pada pola distribusi QE. Untuk mendapatkan deskripsi serta mengetahui manfaat dan ekses yang dimaksud, digunakan pendekatan kualitatif, dengan melakukan studi literature, mendalami dokumen-dokumen fakta dan kajian QE oleh Bank Indonesia dan The Fed dari berbagai literature dan media, kemudian dianailisis secara induktif berdasarkan teori yang relevan. Temuan penelitian dalam artikel ini menunjukkan adanya ekses yang dapat merugikan masyarakat dan negara yang secara syariah merupakan kemudharatan yang harus dihindari. Melalui artikel ini diharapakan implikasi nyata bagi pemangku kebijakan untuk mengimplementasikan saluran distribusi kebijakan QE sesuai dengan konsep dan sistem moneter Islam
FLITARA: Culture-Based Interactive Flipbook Innovation to Improve Elementary Schools' Literacy in the Era of Society 5.0 Putri, Deanova Wahyu Eksa; Syabiya, Nurita Fauzatin; Sa'diyah, Zumrotus; Kunaifi, Aang; Mufidah, Zulfin Rachma; Istiq'faroh, Nurul
Profesi Pendidikan Dasar Vol. 12, No. 2, August 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/ppd.v12i2.10465

Abstract

Literacy is a very important foundation in education, especially at the primary school level because these skills support students' cognitive, social and emotional development. This study aimed to present a flipbook-based learning solution as an interactive digital media in improving reading literacy skills through Nusantara culture materials. The research method used is Research and Development (R&D) with the ADDIE development model which includes the stages of analysis, design, development, implementation, and evaluation. Data were collected through observation, interviews, pretest and posttest tests, and validation from experts. The findings of this study indicate that the FLITARA medium achieved a very high validity rating and was empirically demonstrated to significantly enhance reading literacy and learning participation among third-year primary school pupils. Furthermore, this medium contributes to the internalisation of cultural values and the contextual development of pupils’ character. These results reinforce the proposition that the integration of digital technology grounded in local culture is not only pedagogically pertinent but also strategically vital for fostering national identity and advancing the attainment of sustainable education objectives.
Managerial Ability and ESG Performance: A Panel Data Analysis of Non-Financial Companies on The Indonesia Stock Exchange (2018-2021) Bramanti, Geodita Woro; Hakim, Andi; Ninglasari, Sri Yayu; Wibawa, Berto Mulia; Nareswari, Ninditya; Kunaifi, Aang; Handiwibowo, Gogor Arif
Journal of Research and Technology Vol. 10 No. 1 (2024): JRT Volume 10 No 1 Juni 2024
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jrt.v10i1.1373

Abstract

The rising implementation of Environmental, Social, & Governance (ESG) practices by companies indicates a growing commitment to responsible operations. The surge in assets allocated to ESG-focused ETFs is evident, as global investments have grown to $391 billion by 2021, a substantial increase from a mere $5 billion in 2006. Furthermore, Indonesia has witnessed a substantial surge in the number of investors who are actively engaged with companies that comply with ESG criteria. The efficacy of implementing ESG practices is intricately linked to the proficiency and expertise of managers, particularly in their decision-making and disclosure strategies. This study employed panel data regression methods to examine data from 825 non-financial companies that were publicly traded on the Indonesia Stock Exchange between 2018 and 2021. The insights were acquired utilizing the Fixed Effect Model methodology. The results indicate that the proficiency of managers does not exert a noteworthy influence on the ESG performance of companies that prioritize short-term financial benefits and exhibit limited understanding of ESG concerns, especially in sectors other than energy. Hence, it is imperative to foster effective leadership to steer companies towards holistic and sustainable strategies that transcend immediate gains, while prioritizing enduring impact and societal responsibility.
Business Communication in Developing the Halal Tourism Industry Kunaifi, Aang; Syam, Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.1305

Abstract

Communication is part of marketing activities, to introduce a business to the public. Through good communication, it is hoped that the company will get people's attention to take advantage of services or consume a product. The better the communication, the more maximum public attention and interest in the services or products offered. This paper aims to determine the effectiveness of business communication in developing halal tourism. This article was written by analyzing information from primary sources, namely tourism managers, community leaders, and Ulama councils that were directly related to the case of the unilateral closure of a tourist destination and the phenomenon of the development of the tourism industry in Pamekasan. The results of this study indicate that there is ineffective communication between managers and community leaders, in the form of errors in identifying parties who have real influence. Acceptance of public figures or leaders through effective business communication ensures the smooth development of halal tourism because the community will support it as a form of resignation to community leaders.
Accounting of Refinancing and Take Over for Murabahah Contract Kunaifi, Aang; Handayati, Puji; Bahri, Mat
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1490

Abstract

The development of community needs necessitates the dynamics of services at Islamic financial institutions, especially in contract schemes or transaction models. Besides being influenced by the financial capacity of the community, there is also a rational choice to get cheaper transaction options. So, in the practice of Islamic finance, refinancing and take over transaction schemes are also developing. This article was written with the aim of describing the accounting treatment of refinancing transactions and taking over for murabahah contracts and analyzing them based on sharia compliance (sharia compliance). The research approach used is the literature on fiqh laws as guidelines for sharia compliance which has been regulated in the DSN MUI fatwa. The findings that the author can convey in this article are that there are several rational reasons for the recognition and treatment of PSAK-based accounting which regulates refinancing and take over transactions with the obligation to recognize the existence of margins in both transactions. Meanwhile, in fiqh, there is actually a deviation from compliance with sharia.
STRATEGI MARKETING DALAM MENINGKATKAN DAYA SAING KOPERASI DI BMT SIDOGIRI CAPEM WARU Kadir, Abdul; Kunaifi, Aang; Zainuddin, Zainuddin
Currency (Jurnal Ekonomi dan Perbankan Syariah) Vol. 1 No. 1 (2022): Currency
Publisher : LP2M AL-KHAIRAT PAMEKASAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/ccy.v1i1.229

Abstract

Strategi adalah langkah-langkah yang harus dijalankan perusahaan untuk mencapai tujuan. Kadang-kadang langkah yang harus dihadapi terjal dan berliku-liku, namun ada pula langkah yang relatif mudah. Strategi markerketing yang dilakukan oleh BMT ini dengan cara jemput bola serta melakukan pendekatan-pendekatan atau terjun langsung kepada masarakat seperti orang-orang pasar khususnya pasar Waru. Dengan niat mejalin silaturrahim dengan mereka supaya mudah untuk melakukan transaksi setor dan tarik tunai. Peningkatan Daya Saing yang dilakukan oleh BMT UGT Sidogiri Capem Waru Pamekasan ini sudah memiliki kemampuan untuk menunjukkan hasil yang lebih baik, lebih cepat dan lebih bermakna. kemampuan menegakkan posisi yang menguntungkan dan sudah sesuai dengan prinsip maqashid syariah dimana dalam mempromosikan produk dan jasanya BMT ini bersaing secara sehat tidak pernah memberikan informasi yang dapat menjatuhkan pesaing serta menerapkan prinsip bisnis syariah yang diajarkan Rasulullah SAW yaitu baik, cerdas, transparan, komunikatif, rendah hati, jujur, dan dapat dipercaya serta memberikan pelayanan yang terbaik.
ENTREPRENEURSHIP DALAM MENCETAK STUDENTPRENEUR Nafisah, Imroatun; Kunaifi, Aang
Currency (Jurnal Ekonomi dan Perbankan Syariah) Vol. 3 No. 1 (2024): Currency
Publisher : LP2M AL-KHAIRAT PAMEKASAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/ccy.v3i1.314

Abstract

Entrepreneurship adalah salah satu pendekatan strategis untuk mengembangkan keterampilan, kreativitas, dan mentalitas kewirausahaan di kalangan mahasiswa, sehingga dapat mencetak "studentpreneur" yang siap berinovasi dan berkontribusi dalam dunia bisnis. Penelitian ini bertujuan untuk meningkatkan pemahaman mahasiswa mengenai konsep dan praktik kewirausahaan melalui pendidikan, pelatihan, dan praktik langsung. Dengan menekankan pada pengembangan soft skills seperti problem-solving, kreativitas, manajemen risiko, dan kemampuan networking, program ini membekali mahasiswa dengan keahlian yang relevan dalam menghadapi tantangan dunia kerja modern. Metode penelitian yang digunakan adalah metode kualitatif dan kuantitatif. Pengumpulan data dilakukan melalui survei, wawancara, dan observasi partisipan di beberapa universitas yang menerapkan program kewirausahaan. Data kuantitatif dianalisis secara statistik untuk mengidentifikasi faktor-faktor yang mempengaruhi minat dan keberhasilan mahasiswa dalam berwirausaha, sedangkan data kualitatif dianalisis untuk memahami pengalaman dan tantangan yang dihadapi dalam proses tersebut. Hasil penelitian menunjukkan bahwa penerapan program entrepreneurship di lingkungan pendidikan memiliki dampak positif dalam membentuk karakter kewirausahaan dan meningkatkan minat mahasiswa terhadap kewirausahaan.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Azis Abdul Gani Abdul Kadir Abrar, Hikmal Akmalia, Sofia Alan Nur Rifqi , M. Ali Sad, Achmad Amin, Moh Rokibul Amin, Wildana Andi Hakim Antarini, Selvi Arif, Moh Arifin Arifin Bahri, Mat Berto Mulia Wibawa Bramanti, Geodita Woro Caska - Cempaka, Santy Dwi Fahmi Hidayah Fahroni, Amiliya Faiqil Kholqi, Abdi Falahuddin Hakim, Muhammad Saiful Hakim, Muhammad Saiful Hamidah . Handiwibowo, Gogor Arif HASANAH, IRADATUL Hasanah, Ummiyatul Hasun, Maulana Helmy Adam Hidayat, Najmul Hufron Hufron Hufron Hufron, Hufron I Made Narsa Istiq'faroh, Nurul Jauhari, Muhammad Haris Komariyeh, Siti Lailatul Qomariyah, Lailatul Matnin mawardi, Ahmad Megawati, Normala Meiratri, Andriyana Kurnianisa Milwadah, Milwadah Nafisah, Imroatun Nareswari, Ninditya Nasrul Syarif, Nasrul Nur Halisa, Siti Nur Syam Oktari, Vera Puji Handayati Putri, Deanova Wahyu Eksa Qaiyim Asyari Rahmawati, Rahmawati Ramdlaniyatul Q, Siti Ratnayawati, Dina Refkiyadi, Refkiyadi Risca Dwiaryanti, Risca Riskiyah, Nuer Rokib, Moh ROMLI, MOH Rosyid, ABD Sa'diyah, Zumrotus Safitri, Ika Sam’a, Ulfatus Setyadji, Sri Sholehoddin, Moh Siti Komaria Sofi Asis, Moh. Sotif, Abd. Sri Yayu Ninglasari Sulistiyani Syabiya, Nurita Fauzatin Syarifah, Lailatus Ubaidillah, Ach Yusro, Yusro Zainuddin, Zainuddin Zharifa, Naila Qanita Zuhriyah, Lailatus Zulfin Rachma Mufidah