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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.
Interpreting the Concept of Debt Based on Indonesian Patron-Client Perspective Leniwati, Driana; Widyastuti, Aviani; Sholana, Rafli; Latifah, Sri Wahjuni; Mawardi, Fahmi Dwi
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.
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