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All Journal LITERASI: Jurnal Ilmu-Ilmu Humaniora UNEJ e-Proceeding FKIP e-PROCEEDING Warta Pengabdian Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Riset Ekonomi Syariah Jurnal Ilmiah Multidisiplin Indonesia Juni-Jurnal Pelita Nusa InSTEM Green Economics Review Jurnal Akuntansi
Asri Sundari
Fakultas Ilmu Budaya Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Analysis of the Implementation of PSAK 109 in Enhancing Transparency and Accountability of Zakat Institutions Ulil Ikhsan S; Yuliana; M Riski Akbar; Azmy Audian Dirgandari; Asri Sundari
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.71-80

Abstract

Zakat is a key instrument in Islamic economics for wealth redistribution, aiming to reduce social inequality and enhance community welfare. Transparent and accountable zakat management is essential for building and maintaining public trust in zakat institutions. Sharia accounting plays a crucial role in systematically recording, measuring, and reporting zakat finances in accordance with Islamic principles, thereby reinforcing transparency and accountability. This study analyzes the role of Sharia accounting in improving transparency and accountability in zakat management, with a focus on the implementation and challenges of PSAK 109. A qualitative descriptive method is employed, using a literature review of scholarly articles on the application of PSAK 109 in BAZNAS and LAZ. Findings reveal that BAZNAS has effectively implemented PSAK 109, supported by strong regulations, strict oversight, and integrated Sharia accounting systems. In contrast, many LAZ face obstacles, including limited human resources, inadequate technological infrastructure, and weak supervision. To address these issues, efforts should focus on regulatory harmonization, capacity building, digitization of accounting systems, and enhanced oversight by the Sharia Supervisory Board (DPS). Strengthening these areas will enable accounting to contribute more significantly to the professionalization of zakat management, ensuring its distribution is more effective and transparent.
Strategies to Increase Employee Engagement Through Employee Empowerment and Self-Development Programs Yulianah, Yulianah; Galuh Boga Kuswara; Deri Apriadi; Kania Laelawati; Asri Sundari
Jurnal Ekonomi Vol. 14 No. 04 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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Abstract

This study aims to describe and analyze strategies for increasing employee engagement through employee empowerment and self-development programs. The research approach used was descriptive qualitative, with data collection techniques using in-depth interviews, observation, and documentation studies. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing according to the Miles and Huberman model. The results indicate that empowerment and self-development strategies have a significant influence on increasing employee engagement. By providing autonomy in decision-making, providing relevant training, and supporting career development, employees feel more valued and in control of their work. Furthermore, a supportive organizational culture and regular recognition have been shown to increase motivation and a sense of belonging to the organization. Although challenges remain, such as budget constraints, ineffective training methods, and difficulties in measuring success, the results of this study confirm that employee engagement can be significantly improved if organizations consistently implement empowerment and self-development strategies on an ongoing basis.
Driving Social Commerce Adoption in Indonesia: The Role of Trust, Reviews, and Platform Features Asri Sundari; R Dewi Pertiwi
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 10 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) November 2025
Publisher : Sean Institute

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Abstract

Developments in information and communication technology have supported the emergence of social commerce as a new form of online transactions that combines the functions of social media and e-commerce. This study aims to deeply understand the factors driving social commerce adoption in Indonesia, focusing on trust, reviews, and platform features. The study was conducted using a qualitative approach with descriptive methods. The results indicate that trust, user reviews, and platform features play a significant role in driving social commerce adoption in Indonesia. Trust has been shown to be a key factor influencing purchasing decisions, with information transparency, transaction security, and seller reputation contributing significantly to consumers' sense of security. User reviews serve as social proof, helping potential buyers assess product quality and seller reliability, while interactive features such as live shopping and user-generated content enhance engagement and the shopping experience. Overall, the combination of trust, social support through reviews, and innovative platform features creates a more credible and engaging social commerce ecosystem for Indonesian consumers.
Implementation of Cause-Related Marketing Strategy in Increasing Consumer Engagement with Brands R Dewi Pertiwi; Asri Sundari
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 10 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) November 2025
Publisher : Sean Institute

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Abstract

This study aims to analyze the implementation of Cause-Related Marketing (CRM) strategies in increasing consumer brand engagement. CRM is a form of corporate social responsibility that combines business objectives with social goals through partnerships between companies and non-profit organizations. This approach allows companies to focus not only on profits but also on contributing to social and environmental issues relevant to consumer values. This study used qualitative methods with a descriptive approach, through literature review, social campaign observations, and analysis of CRM implementation by several companies, such as Unilever (Lifebuoy and Molto) and Burger King. The results show that CRM strategies can strengthen emotional connections and consumer engagement with brands, enhance positive corporate image, and attract market segments such as Millennials and Gen Z, who care about social issues and sustainability. CRM also creates shared value between companies, social organizations, and communities through mutually beneficial partnerships. In conclusion, CRM has proven effective in building consumer brand engagement and loyalty. Authentic, consistent, and socially value-oriented CRM implementation can strengthen a company's reputation, foster consumer trust, and support sustainable development goals. Therefore, companies need to integrate social values into their marketing strategies to create long-term, profitable relationships between businesses, consumers, and communities.
Co-Authors Achmad Ridwan Aep Saefudin Ahmad Lukman Nugraha Aldi Apriliadi Anastasia Erna R.S. Anastasia Erna Rochiyati Sudarmaningtyas Asrumi Asrumi Asti Meiza Azmy Audian Dirgandari Dela Lutfia Kirana Deri Apriadi Hanny Rasni I Gede Krisnadi I.G. Krisnadi Imam Basuki Irfan Saefuloh Kania Laelawati KUSWARA, GALUH BOGA M Riski Akbar R Dewi Pertiwi Ridwan, Ahmad Hasan Saepul Ma’mun Sofia Solihin, Dadin Sumartono Sumartono Ulil Ikhsan S Venny Setyowardani Yuliana Yuliana Yulianah Yulianah