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All Journal Journal of Accounting and Investment TIJAB (The International Journal of Applied Business) Owner : Riset dan Jurnal Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) COVIT IPSAR (International Public Sector Accounting Review) Riset Akuntansi dan Keuangan Indonesia Jurnal Bisnis eJEBA
Fahmi Dwi Mawardi
Universitas Muhammadiyah Malang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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SROI Program Lingkungan Peternakan Sapi Terintegrasi (Literasi) CSR Petrokimia Gresik : Pendekatan Present Value dan Future Value Ayu Virnandasari; Mawardi, Fahmi Dwi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2184

Abstract

Corporate Social Responsibility (CSR) erat kaitannya dengan pembangunan berkelanjutan, Perusahaan dalam menjalankan proses bisnis tidak hanya memperhatikan aspek keuangan saja, tetapi juga harus memperhatikan aspek sosial dan lingkungan. PT Petrokimia Gresik telah berkomitmen untuk ikut serta dalam program CSR dengan membuat program Lingkungan Peternakan Sapi Terintegrasi (Literasi) dengan tujuan mengajak peternak untuk mengelola limbah peternakan dan pertanian agar dapat meningkatkan nilai jual. Tujuan dari penelitian ini yaitu untuk menganalisis hasil perhitungan dampak Social Return on Invesment (SROI) bagi kelompok Literasi yang berlokasi di Desa Sumbersari, Kec. Sambeng, Kab. Lamongan. Hasil analisis SROI PT Petrokimia Gresik berdasarkan perhitungan present value menghasilkan rasio 3,44 sedangkan perhitungan future value menghasilkan rasio 3,87. Sehingga dengan hasil rasio future value semakin tinggi, maka program Literasi layak dijalankan di tahun berikutnya dan berhasil memberikan manfaat secara ekonomi, sosial, dan lingkungan.
Islamic Social Reporting and Financial Performance: A Bibliometric Analysis Saaul Mufidah, Ikhdazahrotunni; Ulum, Ihyaul; Wahyu Oktavendi, Tri; Dwi Mawardi, Fahmi; Afrizal, Faris
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 4 (2023): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i4.2030

Abstract

Examining the topic of Islamic Social Reporting and Financial Performance from previous research can provide opportunities for further research that is more diverse and innovative. So, to support this research, then mapping is done by analyzing previous research with identifying and analyzing similar research that is relevant in the field of sharia accounting, which discusses the topic of Islamic Social Reporting and Financial Performance. The aim of this research is to map research that is related to the field of sharia accounting. for publication in indexed journals. Scopus, Sinta 1, Sinta 2, Sinta 3, Sinta 4, Sinta 5, Sinta 6, Garuda, and DOAJ. This research uses a type of desk research, using bibliometric analysis methods. It was found that research on Islamic social reporting and financial performance had appeared since 2012. There are 35 articles that discuss topics related to Islamic Social Reporting and Financial Performance, these 35 articles are then explained in this study. 2019 was the peak of the number of published articles related to the topic of Islamic social reporting and financial performance with the highest number of 8 articles. Based on the results of the mapping and analysis of this research, it is concluded that Islamic social reporting and financial performance research has begun to be widely studied from year to year and can be developed into topics related to sharia banking, Islamic banking, profit sharing ratios, Islamic corporate governance, and sharia compliance.
Sharia Pay Later Innovation in the Eyes of Generation Z: Does Brand Awareness Mediate the Effect of Sharia Religiosity and Financial Literacy on Trust? Mawardi, Fahmi Dwi; Oktavendi, Tri Wahyu; Zakaria, Azfahanee
TIJAB (The International Journal of Applied Business) Vol. 9 No. 2 (2025): NOVEMBER 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v9.I2.2025.48592

Abstract

Background: Sharia Pay Later innovation is a special attraction in the development of the Sharia Fintech world. Generation Z, with unique characteristics and becoming the majority of the population in the future, will certainly respond differently to the Sharia Pay Later Innovation. Objective: This study aims to prove the Z Generation trust model on sharia pay later innovation associated with religiosity, sharia financial literacy, and the mediation role of brand awareness. Method: This study was designed using a quantitative-explanatory approach. A Structural Equation Model (SEM) analysis was used to test the model defined in this study. Results: In the research results, when researchers provide mediating factors using brand awareness, they have not found significant results on the influence of religiosity and trust. This is caused by Generation Z's religiosity factor, which is still not strong enough to influence individual trust. When using the Islamic financial literacy factor on Generation Z Trust through Brand Awareness, it is proven to be able to influence positively and significantly. Conclusion: Generation Z's religiosity cannot build trust in Sharia Pay Later Innovations. Generation Z tends to see the Brand from the Sharia Pay Later to be able to trust their new product. In essence, individual Islamic financial literacy increases brand awareness and creates a sense of trust or not to using the Sharia Pay Later Innovation by Generation Z. Keywords: Generation Z; Trust; Innovation; Sharia Pay Later; Islamic Financial Technology
Halo Effect : Corporate Social Responsibility (CSR) serta Peran Stakeholders Terhadap Kinerja Dan Nilai Perusahaan Mawardi, Fahmi Dwi
Reviu Akuntansi dan Bisnis Indonesia Vol. 6 No. 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.13253

Abstract

Latar Belakang: Tujuan utama perusahaan di era kerbelanjutan bisnis adalah meningkatkan kinerja dan nilai perusahaan melalui peran stakeholders. Hasil Penelitian Akisik (2017) masih terfokus pada perusahaan yang ada Eropa dengan konsensus pertanggungjawaban sosial yang tinggi, sedangkan di indonesia masih terkesan rendah karena kerbijakan yang semi mandatory. Peneliti bermaksud untuk meneliti di perusahaan indonesia dan menekankan juga pada aspek efek halo yang terjadi.Tujuan: Penelitian ini bertujuan untuk menganalisis secara empiris kelompok stakeholders utama yaitu karyawan dan pelanggan dalam mempertimbangkan ulasan pihak ketiga laporan CSR sebagai determinant value keputusan mereka, dan bagaimana keputusan mereka dapat mempengaruhi kinerja dan nilai perusahaan melalui halo efek laporan CSR.Metode Penelitian: Penelitian ini menggunakan moderated regression analysis (MRA) dengan e-views 10. Sampel yang digunakan adalah perusahan yang terdaftar di bursa efek Indonesia (BEI) dan Global Reporting Initiative (GRI).Hasil Penelitian: Hasil penelitian menunjukan dampak kelompok stakeholders karyawan dan pelanggan terhadap kinerja dan nilai perusahaan dipengaruhi oleh ulasan pihak ketiga laporan CSR. Penelitian ini menemukan adanya efek kuat dari stakeholder’s pelanggan yang ada di Indonesia terhadap peningkatan kinerja keuangan dan nilai perusahaan yang dipengaruhi oleh ulasan pihak ketiga CSR. Stakeholders pelanggan lebih memberikan apresiasi berupa dukungan pada perusahaan yang melakukan komitmen sosial dan lingkungan. Dukungan pelanggan berupa niat pembelian, penghargaan produk yang lebih tinggi dan stigma baik terhadap produk perusahaan. Penelitian ini menemukan adanya efek halo yang terjadi pada stakeholders karyawan. Karyawan merupakan stakeholders internal yang tidak bisa terlepas dari dinamika aktivitas perusahaan termasuk CSR. Aliansi stakeholders secara luas menemukan adanya ketidakrelevanan atas informasi dan aktivitas CSR yang dilakukan oleh perusahaan, sehingga menghasilkan keputusan untuk tidak mendukung perusahaan.Keaslian/Kebaruan Penelitian: Penelitian ini dibatasi oleh minimnya perusahaan di Indonesia yang menggunakan pedoman GRI. Penelitian ini memperluas penelitian Akisik (2019) dengan menggunakan variabel pemoderasi dan dilakukan pada perusahaan di Indonesia.
Interpreting the Concept of Debt Based on Indonesian Patron-Client Perspective Driana Leniwati; Aviani Widyastuti; Rafli Sholana; Sri Wahjuni Latifah; Fahmi Dwi Mawardi
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.291

Abstract

This study aims to interpret the concept of debt based on social phenomenon on Patron Client’s fishermen working-relationship in Pantai Sungai Bakau, Serayu, East Kalimantan. By using an interpretive paradigm, this study tries to interpret debt with a a case study research design. The data was obtained by conducting in-depth interviews with community of fishermen and fish collector (the owner of shipyard) who were the key informants. the method uses snowballing system for additional informants. The results of the interviews were grouped and data reduction was carried out before being analyzed and drawing conclusions or verification. Triangulation was also carried out with different question techniques that were asked to confirm the validity of the data to the surrounding community as additional informants. By using the triangulation technique, the researcher believes that the data obtained is valid. The results of this study found that the concept of debt have been interpreted as an obligation, family and trust relationship, and a mutually beneficial relationship on the context of Patron Client working-relationship. Empirically, on the broader meaning of debt, debt does not only as a form of obligation between the capital owner and the recipient of capital in the context of Patron-Client’s working-relationship, but debt should also be able to make familial relationship with the element of trust between them.
Co-Authors Agung Prasetyo NW Ahmad Juanda Aviani Widyastuti Ayu Virnandasari Deffa Salsabilah Rusyda Driana Leniwati Endang Dwi Wahyuni Faris Afrizal Ihyaul Ulum Krismaya, Sinta Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Mudrifah, Mudrifah Muhammad Wildan Affan Novitasari Agus Saputri Rafli Sholana Saaul Mufidah, Ikhdazahrotunni Siti Rohani Sri Wahjuni Latifah Tri Wahyu Oktavendi Tri Wahyu Oktavendi Wahyu Oktavendi, Tri Yekti, Wahyu Kuncoro Zakaria, Azfahanee