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All Journal Al Ishlah Jurnal Pendidikan Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Otoritas : Jurnal Ilmu Pemerintahan Edukasi Islami: Jurnal Pendidikan Islam NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Ilmiah Galuh Justisi IJISH (International Journal of Islamic Studies and Humanities) Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Jurnal Studi Guru dan Pembelajaran JURNAL PEMBANGUNAN HUKUM INDONESIA Journal On Teacher Education (Jote) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Asia Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal PTI (Jurnal Pendidikan Teknologi Informasi) International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Bina Bangsa Ekonomika Share: Jurnal Ekonomi dan Keuangan Islam Batara Wisnu : Indonesian Journal of Community Services Media Ekonomi National Conference on Applied Business, Education & Technology (NCABET) Ekodestinasi : Jurnal Ekonomi, Bisnis, dan Pariwisata JER IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Basrowi Basrowi
Universitas Bina Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Al-Musahamah Akad Mechanism In Joint-Stock Company: A Contemporary Study Of Share Diksi Basrowi Basrowi; Pertiwi Utami
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 10 No 1 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v10i1.311

Abstract

The musyarakah al-musahamah agreement in Islamic stock transactions is a new thing in the capital market. As a result, investors in the issuer are less knowledgeable about the many forms of sharia products. The purpose of this study is to provide a deeper understanding of step by step and examples of the practice of al-Musahamah akad in the world of stocks. This research uses qualitative methods by becoming literature in contemporary fiqh studies and Islamic economics. The study of contemporary fiqh and Islamic economics is one of the reference materials that can be used to implement the al-musahamah akad in the practice of Islamic finance. The study results found that the study of modern fiqh and fatwas of the Syariah Council and several scholars allow the practice of the al-musahamah akad in the shariah stock business as long as it does not violate the harmony and requirements of sharia. Even though in practice the al-musyarakah akad in joint stock companies in Indonesia is not 100% by the principles of sharia and modern fiqh, due to the element of use as an objective of sharia and maqasid maslahah, it can be considered to improve existing mechanisms for the better in the future. Supporting previous research that explains the practice of syirkah al-musahamah, this depth research explores the process and practice of the al-musahamah akad in a joint-stock company.
LEGAL FRAMEWORK FOR RESPONSIVE REGULATIONS SUPPORTING INNOVATION IN AN INCLUSIVE FINANCIAL SYSTEM: FOCUSING ON DATA SECURITY, INTEGRITY, AND TRUST Endang Purwaningsih; Basrowi Basrowi
Jurnal Ilmiah Galuh Justisi Vol 13, No 2 (2025): Jurnal Ilmiah Galuh Justisi
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/justisi.v13i2.16866

Abstract

To strengthen the financial system, public trust is needed, continuous innovation in the financial industry, regulations that synergize with innovation leaps, and guarantees of legal certainty are the basic milestones for moving towards an inclusive financial innovation systemPurposes of the Research:  This research aims to analyze problems and recommend solutions to efforts to design responsive regulations to support innovation in an inclusive financial system focusing on data security, integrity and trust, to encourage sustainable growth and community participation, and appropriate models for integrating innovation in the financial system inclusive, with a focus on aspects of data integrity, trust and security. This research is included in applied normative research, namely emphasizing secondary data supported by the results of questionnaires and interviews.Results / Main Findings / Novelty/Originality of the Research: Responsive regulations to support innovation in an inclusive financial system focus on data security, integrity and trust, to encourage sustainable growth and community participation. Regarding the issue of inclusive financial system innovation, the legal knowledge of the community and MSME actors regarding inclusive financial system innovation based on integrity and trust through data privacy policies, risk awareness and increasing literacy is at a high average. Increasing stakeholders' legal awareness, the interests of financial inclusion also need to be balanced with consumer protection. The right model for integrating innovation in an inclusive financial system relies on the implementation the Financial System Innovation Model through platform-based innovation and partnership strategies in synergy with responsive regulations
MODEL KOLABORASI MULTI-STAKEHOLDER DALAM PENEGAKAN HUKUM DAN PENGUATAN EKOSISTEM INVESTASI PARIWISATA BERKELANJUTAN DI DAERAH PENYANGGA IKN Endang Purwaningsih; Nurul Fajri Chikmawati; Basrowi Basrowi
Jurnal Ilmiah Galuh Justisi Vol 14, No 1 (2026): Jurnal Ilmiah Galuh Justisi
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/justisi.v14i1.23223

Abstract

Penelitian ini bertujuan untuk menganalisis peran multi-stakeholder dalam pembangunan ekosistem investasi pariwisata berkelanjutan di daerah penyangga Ibu Kota Negara Nusantara (IKN) berdasarkan kajian normatif yuridis terhadap peraturan perundang-undangan yang berlaku dan studi literatur.  Metode penelitian menggunakan pendekatan normatif yuridis dengan studi dokumen hukum dan kebijakan terkait pengembangan pariwisata dan investasi. Hasil penelitian menunjukkan pentingnya harmonisasi regulasi dan koordinasi antar-pemangku kepentingan sebagai kunci keberhasilan pembangunan pariwisata berkelanjutan yang berbasis legalitas dan integrasi sumber daya lokal. Luaran penelitian ini merupakan model yang direkomendasikan guna tercapainya harmonisasi dan sinergi kolaborasi multi-stakeholder dalam penguatan pariswisata daerah penyangga IKN.
Analysis of Public Understanding of Online Loans in Banten Viewed from Financial Literacy and Consumptive Behavior with Financial Inclusion as an Intervening Variable Adysta Carina Tawakal; Basrowi Basrowi; RR. Andriani Sariwardani
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2262

Abstract

This study analyzes the influence of financial literacy and consumptive behavior on understanding of online loans in Banten, with financial inclusion as an intervening variable. The rapid growth of fintech lending in Indonesia has facilitated access to financing but has also raised risks such as loan defaults, misuse of personal data, and the proliferation of illegal lending. A quantitative approach was employed using primary data collected through questionnaires. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with path analysis. Sampling using purposive sampling method and obtained samples of 398 respondents. The results indicate that financial literacy has a significant positive effect on understanding online loans and on financial inclusion. Consumptive behavior has a significant negative effect on understanding online loans but no significant effect on financial inclusion. Financial inclusion has a significant positive effect on understanding online loans and mediates the effect of financial literacy on understanding online loans. Conversely, consumptive behavior has no significant indirect effect through financial inclusion. These findings highlight the importance of improving financial literacy to enhance financial inclusion and strengthen public understanding of online lending services.
The Influence Of Organizational Culture And Work Environment On Employee Loyalty Through Job Satisfaction As A Mediating Variable In The Government Environment City Of Cilegon Dessy Hertantia; Basrowi Basrowi; RR. Andriani Sariwardani
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2299

Abstract

In the era of bureaucratic digitalization and public service transformation, the government is required to provide excellent and responsive services to meet public needs, particularly in the City Government of Cilegon. Issues related to organizational culture, work environment, and job satisfaction pose significant challenges that can influence employee loyalty. This study aims to empirically analyze the influence of organizational culture and work environment on employee loyalty through job satisfaction. This study is expected to provide theoretical and practical contributions to the development of human resource management policies in the public sector. The research method uses an explanatory quantitative approach, with a sample of 177 respondents from the City Secretariat and the Human Resources and Development Agency of Cilegon City. Data were collected through a closed-ended questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. The results of the study indicate that organizational culture and work environment significantly influence job satisfaction and employee loyalty, both directly and indirectly through job satisfaction in the Cilegon City Government environment. In conclusion, organizational culture and work environment play a strategic role in enhancing employee loyalty within the Cilegon City Government. Enhancing loyalty cannot be achieved through partial measures but requires a holistic approach through strengthening organizational culture, creating a conducive work environment, and improving job satisfaction as a bridge to support the performance of local government organizations.
STRENGTHENING FINANCIAL GOVERNANCE AND ACCOUNTING-BASED BUSINESS STRATEGIES TO ENHANCE THE COMPETITIVENESS OF TRADITIONAL MARKET TRADERS IN SUBANG JAYA (SS15) Basrowi Basrowi; Juhari Ali; Rahemee Rahemee; Mohd Mizan bin Asalam; Bambang Dwi Suseno; Gema Ika Sari; Nani Rohaeni; Riani Puasarin; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Fitriyansyah Fitriyansyah
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.270

Abstract

This community service program aimed to strengthen financial governance and accounting-based business strategies to enhance the competitiveness of traditional market traders in Subang Jaya (SS15), Malaysia. The program adopted a participatory and empowerment-based approach involving 25 traditional market traders from various small-scale business sectors. The implementation consisted of several stages, including needs assessment, training, mentoring, and evaluation. Data were collected using quantitative and qualitative methods through questionnaires, interviews, observations, and documentation. The effectiveness of the program was evaluated using pre-test and post-test analysis combined with thematic analysis. The results indicate significant improvements in financial governance, accounting practices, and strategic business capabilities among participants. Prior to the program, most traders demonstrated weak financial governance, including the absence of budgeting and poor separation between personal and business finances. After the intervention, the proportion of participants categorized as having good financial governance increased from 16% to 56%. In terms of accounting practices, participants showed substantial progress in recording transactions and preparing simple financial reports, with full implementation increasing from 16% to 60%. Furthermore, the ability of traders to formulate accounting-based business strategies improved significantly, as reflected in the increase of participants with high strategic capability from 16% to 52%.
STRENGTHENING GREEN ACCOUNTING LITERACY FOR THE INDONESIAN MIGRANT WORKERS ASSOCIATION IN PETALING JAYA, SELANGOR, MALAYSIA TO PROMOTE SUSTAINABLE WORK PRACTICES Basrowi Basrowi; Juhari Ali; Rahemee Rahemee; Mohd Mizan bin Asalam; Bambang Dwi Suseno; Gema Ika Sari; Nani Rohaeni; Riani Puasarin; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Fitriyansyah Fitriyansyah
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.271

Abstract

This community service program aimed to strengthen green accounting literacy among members of the Indonesian Migrant Workers Association in Petaling Jaya, Selangor, Malaysia, in order to promote sustainable work practices and improve financial accountability. The program was designed to address the limited understanding of environmentally oriented accounting practices among migrant workers, particularly in relation to financial management, resource efficiency, and sustainable economic behavior. The implementation method consisted of training sessions, mentoring activities, interactive discussions, and practical simulations related to green accounting principles, simple financial recording, budgeting, and sustainable workplace practices. Participants were introduced to the importance of integrating environmental awareness into financial decision-making and daily economic activities. The results of the program indicate significant improvements in participants’ understanding and application of green accounting concepts. First, the program successfully strengthened participants’ awareness of sustainable financial governance, reflected in better budgeting practices, improved financial discipline, and increased understanding of environmentally responsible economic behavior. Second, participants demonstrated improved ability to implement accounting-based practices through systematic transaction recording and the preparation of simple financial reports that considered resource efficiency and sustainability aspects. Third, the program contributed to the enhancement of participants’ work competitiveness and adaptability by encouraging the use of financial information for planning, cost control, and sustainable decision-making. Overall, the program proved effective in increasing green accounting literacy and fostering sustainable work practices among Indonesian migrant workers in Malaysia.
Enhancing Community Economic Self-Reliance through Training on the Processing of Local Food-Based Chips Basrowi; Abdur Rahman Irsyadi; Gema Ika Sari; Uli Wildan Nuryanto; Hidayatulloh; Nani Rohaeni; Muhammad Fahri Ali; Dian Novitasari; Ahmad Riadudin
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3007

Abstract

Purpose: This Community Service Program (PkM) aimed to strengthen community economic self-reliance through local food-based chip processing training in the Cluster Houten KSB area, Serang City, Banten. The program addressed the issue of unemployment and limited entrepreneurial skills among community members by providing alternative opportunities for household income generation through home-based businesses utilizing local resources. Method: The program employed a participatory training approach conducted on May 18, 2026. The activities included material presentations, practical demonstrations, production assistance, and interactive discussions on business opportunities and product marketing strategies. The training focused on processing sweet potatoes, cassava, and bananas into value-added chip product. Practical Applications: The program outcomes can be applied to support the development of small-scale and home-based enterprises. The acquired knowledge and skills in product processing, packaging, and business management may assist participants in creating sustainable income sources, expanding local entrepreneurship, and promoting community-based economic development. Conclusion: The results indicated improvements in participants’ knowledge and practical skills related to chip production and small business management. Participants also showed strong enthusiasm and motivation to establish independent businesses, suggesting that the program has potential to create economic opportunities, reduce unemployment, and strengthen the local creative economy.
Strengthening Community Economic Independence through Home Industry-Based Virgin Coconut Oil (VCO) Production Training in Serang City Abdur Rahman Irsyadi; Basrowi; Nani Rohaeni; Gema Ika Sari; Fahrurozi; Ela Melinda; Siti Hamdiah; Azmi Afifah; Silvia Maharani; Atik Budi Paryanti; Rahmadiana
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3008

Abstract

Purpose: This Community Service Program (PkM) aimed to strengthen community economic independence through home industry-based Virgin Coconut Oil (VCO) production training for unemployed community members in Serang City, Banten. The program addressed unemployment issues and the limited utilization of local resources for productive economic activities. Method: The program employed a participatory training approach involving lectures, demonstrations, hands-on practice, interactive discussions, and mentoring sessions. Training materials included coconut selection, VCO processing techniques, hygiene and quality control, packaging, and basic marketing strategies. The activity involved productive unemployed residents as the main participants. Practical Applications: The program provides practical benefits by equipping participants with entrepreneurial knowledge and technical skills that can be applied to establish sustainable home-based businesses, create additional income sources, and support local economic development. Conclusion: The program improved participants’ knowledge and practical skills in VCO production and increased motivation to develop independent businesses, contributing to community economic empowerment and unemployment reduction.
Training on the Utilization of Coconut Husk Waste into High-Value and Environmentally Friendly Industrial and Agricultural Products (Coco Peat, Bistel, and Coco Bristle) Nani Rohaeni; Abdur Rahman Irsyadi; Gema Ika Sari; Basrowi; Bambang Dwi Suseno; Azimi Faqqihuddin Arsyad; Muhammad Fahmi Baehaqi; Indriana Puspitasari
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3009

Abstract

Purpose: This community empowerment program aimed to improve community knowledge, technical skills, and entrepreneurial interest in utilizing coconut coir waste to produce environmentally friendly and high-value products, namely coco peat, bistel (coco fiber), and coco bristle. The program addressed the issue of underutilized agricultural waste and the limited public awareness regarding its economic potential for supporting sustainable local economic development. Method: The program employed a participatory approach involving lectures, demonstrations, hands-on practice, interactive discussions, and technical assistance. The participants consisted of 17 community members and local small business actors. The effectiveness of the program was evaluated through observations and comparisons of participants’ knowledge and skill levels before and after the training activities. Practical Applications: The findings provide practical implications for community empowerment and sustainable waste management. The acquired skills can be applied in the development of small-scale businesses based on coconut coir processing, contributing to value-added product creation, income generation, and environmentally friendly agricultural and industrial practices. Conclusion: The program significantly improved participants’ knowledge and technical skills in processing coconut coir waste into valuable products. The findings indicate that coconut coir utilization can support community economic empowerment, reduce organic waste, and promote sustainable local resource-based industries.
Co-Authors Abdur Rahman Irsyadi Adysta Carina Tawakal Agus Syabarudin Agustina Agustina Ahmad Heryadi Ahmad Munawir Ahmad Riadudin Ajeng Eka Nurkholifah Akhmad Shunhaji Amaliyah Amaliyah Ana Maulana Mus Andrie Elia Angga Sofyan Lutfi Ani Agustini Aniatul Agustini Anita Nurjanah Atik Budi Paryanti Azimi Faqqihuddin Arsyad Azmi Afifah Baihaki Baihaki Buncha Chinnasri Cepi Nurhayana Dede Kurnia Dessy Hertantia Dewi Syifa Septiani Dian Novitasari Eka Fitriani Ela Melinda Elip Gozali Rohan Eman Diantoro Encu Encu Endang Purwaningsih Endang Purwaningsih Endang Purwaningsih Endang Purwaningsih Eva Muti'ah Eva Muti’ah Fachry Abda El Rahman Fahrurozi Fajar Fajar Farhatul Ain Fitriyansyah Fitriyansyah Furtasan Ali Yusuf Furtasan Ali Yusuf Habibullah Habibullah Handy Setiayadi Haris Ibnu Zaki Hidayatullah Hidayatullah Hidayatulloh Ida Farida Imam Maulana Putra Indriana Puspitasari Iwan Fahsya Iwan Gunawan Iwan Setiawan Jarot Tri Bowo Santoso Jonny Erik Antonius Sinaga Juanto, Ade Juhari Ali Juhary Ali Juhary Haji Ali Julina Julina Jumadi Jumadi Juwita Juwita Kardi Kardi Kardi Kardi Komariah Komariah Kurniati Rahmadani Luda Sofiah Maliki, Budi Ilham Mamat Rahmatullah Maria Ulpah Maryatini Maryatini Masriyadi Masriyadi Millatun Hanafiyah Mochamad Saefullah Mohd Mizan bin Asalam Muhammad Fahmi Baehaqi Muhammad Fahri Ali Muhammad Nasor Muhatta Muhatta Nani Rohaeni Nelly Ulfah Anisariza Nining Sulastri Kurnia Nuniek Permata Nurhasan Nugroho Nurul Fajri Chikmawati Pertiwi Utami Pertiwi Utami Pertiwi Utami Prof. Muhammad Suparmoko Rahemee Rahemee Rahmadiana Rahmat Hidayat Riani Puasarin Riyo Paryadi Romli Gafur Ronny Rachmansyah Suryaningrat RR. Andriani Sariwardani Salsabila, Unik Hanifah Sam Sidik Sanudin Sanudin Sari, Gema Ika Silvia Maharani Siskandar Siskandar Siti Hamdiah Siti Juariyah Suheli Suheli Suseno, Bambang Dwi Syamsul Ma’rip Syifa Firdiani Tata Rustandi Tb. Fiki Fahlaifi Musaffa TB.Heri Kusnady Trihana Kurniawati Tubagus Riki F.I Tulus Suryanto Tulus Suyanto Uli Wiladan Nuryanto Uli Wildan Nuryanto Usep Usep Veronika Joan Jasmine Wiwik Novianawati Wulan Riska Dewi Yoga Mahendra Yusuf Wibisono Zia'ul Fatwa Andini Yusuf