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All Journal TARBIYA : Journal Education in Muslim Society MIX : Jurnal Ilmiah Manajemen Ikonomika : Jurnal Ekonomi dan Bisnis Islam Perisai : Islamic Banking and Finance Journal International Journal of Supply Chain Management Jurnal Mantik Jurnal Abdi Masyarakat (JAM) Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Islamic Economics and Social Science (JIESS) Jurnal Abdi Masyarakat Multidisiplin Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Jurnal Ilmu Multidisplin Proceeding National Conference Business, Management, and Accounting (NCBMA) Journal of Social and Humanities Business, Management & Accounting Journal Economics & Islamic Finance Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif Nawadeepa: Jurnal Pengabdian Masyarakat
Doktoralina, Caturida Meiwanto
Universitas Dian Nusantara
Religion Agriculture, Biological Sciences & Forestry Arts 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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Islamic Values in Coastal SME Education: A Model for Sustainable Development Doktoralina, Caturida Meiwanto; Al Faruq Abdullah, Muhamad; Desty Febrian, Wenny; Maulana, Diky; Adi Prayogo, Dhani; Anuar Ahmad Shukor, Ahmad Shaifful
TARBIYA: Journal of Education in Muslim Society TARBIYA: JOURNAL OF EDUCATION IN MUSLIM SOCIETY | VOL. 11 NO. 2 2024
Publisher : Faculty of Education and Teacher Training, UIN (State Islamic University) Syarif Hidayatul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/tjems.v11i2.43868

Abstract

AbstractThis study analyses the integration of Maqasid Syariah (MS) principles, including shiddiq (honesty), adl (justice), and maslahah (public welfare), in supporting the sustainability of micro-enterprises (SMEs) in Desa Segara Jaya, Indonesia. Using a qualitative case study approach, data were collected through in-depth interviews and observations with Muslim entrepreneurs. SMEs face challenges such as limited financial resources, inadequate Islamic values-based training, and insufficient infrastructure, which hinder the consistent application of ethical practices. To overcome these barriers, an MS-based educational model is required, combining workshop-based training with tailored educational programmes to address these challenges effectively, mentorship programmes with pesantren and madrasahs, and scalable digital learning platforms. Integrating technical and ethical skills helps align business practices with economic objectives and Islamic values. A collaborative Penta helix approach, engaging government, educational institutions, businesses, communities, and media, is essential for overcoming systemic barriers. Applying the MS framework and the Theory of Planned Behaviour, this research contributes to Islamic entrepreneurship studies and offers practical insights for policymakers, educators, and practitioners. Aligning SME operations with ethical principles enhances resilience, competitiveness, and sustainable development in Muslim communities navigating socio-economic challenges.AbstrakPenelitian ini menganalisis integrasi prinsip-prinsip Maqasid Syariah (MS), termasuk shiddiq (kejujuran), adl (keadilan), dan maslahah (kesejahteraan publik), dalam mendukung keberlanjutan usaha mikro kecil dan menengah (UMKM) di Desa Segara Jaya, Indonesia. Dengan menggunakan pendekatan studi kasus kualitatif, data dikumpulkan melalui wawancara mendalam dan observasi terhadap pengusaha Muslim. UMKM menghadapi tantangan seperti keterbatasan sumber daya keuangan, pelatihan berbasis nilai-nilai Islam yang tidak memadai, dan kurangnya infrastruktur, yang menghambat penerapan praktik etis secara konsisten. Untuk mengatasi hambatan ini, diperlukan model pendidikan berbasis MS yang menggabungkan pelatihan berbasis lokakarya dengan program pendidikan yang dirancang khusus, program pendampingan dengan pesantren dan madrasah, serta platform pembelajaran digital yang dapat diskalakan. Integrasi keterampilan teknis dan etis membantu menyelaraskan praktik bisnis dengan tujuan ekonomi dan nilai-nilai Islam. Pendekatan kolaboratif Penta helix yang melibatkan pemerintah, institusi pendidikan, dunia usaha, komunitas, dan media sangat penting untuk mengatasi hambatan sistemik. Dengan menerapkan kerangka kerja MS dan Teori Perilaku Terencana, penelitian ini berkontribusi pada studi kewirausahaan Islam dan memberikan wawasan praktis bagi pembuat kebijakan, pendidik, dan praktisi. Penyelarasan operasional UMKM dengan prinsip-prinsip etis meningkatkan ketahanan, daya saing, dan pembangunan berkelanjutan di komunitas Muslim yang menghadapi tantangan sosial-ekonomi. How to Cite: Doktoralina, C. M., Abdullah, M. A. F., Febrian, W. D., Maulana, D., Prayogo, D. A., & Anuar Ahmad Shukor, A. S. (2024). Islamic Values in Coastal SME Education: A Model for Sustainable Development. TARBIYA: Journal of Education in Muslim Society, 11(2), 105-114. doi:10.15408/tjems.v11i2.43868.
Penerapan Fungsi Ekonomi dalam Supply Chain Management Doktoralina, Caturida Meiwanto; Lestari, Lestari; Mareta, Sigit
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 2, No 4 (2023): December
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v2i4.270

Abstract

Understanding the application of zakat accounting principles in sharia economics in accordance with the provisions applicable in Indonesia is important for the younger generation. Consequently, it is imperative to comprehend the way the younger demographic engage with one another, to effectively address the incorporation of zakat empowerment. Community Service Activities (PkM) are carried out by first observing partners' initial difficulties, then the counseling method uses lecture techniques. It is hoped that through community involvement, the PkM initiative will enable young community groups to understand the importance of Zakat in the local economy and that BAZ/LAZ, local institutions, will be able to use it to help increase Zakat payments and distribute Zakat. more easily accessible, as an effort to improve the economy. Increasingly competitive market issues and rapid business changes throughout the world today require organizations to reconsider supply chain management (SCM) strategies because the same SCM strategy may not be suitable for all organizations. The success of a strategy in a particular business does not necessarily mean its success in other businesses. The result of this PkM Program is that participants form an attitude of understanding and realizing the role of Zakat accounting in supporting the economic function of SCM from an Islamic perspective.
Kepatuhan Wajib Pajak: Pemanfaatan Sistem Coretax, Literasi Pajak dan Kemudahan Akses Layanan Perpajakan Dengan Kesadaran Pajak Sebagai Variabel Moderasi (Pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Grogol Petamburan Tahun 2024) Oktaviani, Dwi; Lestari, Lestari; Meiwanto Doktoralina, Caturida; Mareta, Sigit; Manshur, Tubagus
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2567

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Pemanfaatan Sistem Coretax, Literasi Pajak, dan Kemudahan Akses Layanan Perpajakan terhadap Kepatuhan Wajib Pajak yang dimoderasi oleh Kesadaran Pajak pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Grogol Petamburan Tahun 2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan data Random Sampling dan menggunakan metode Partial Least Squares-Structural Equation Modeling dengan aplikasi SmartPLS 4.1.1. Hasil penelitian ini menunjukkan bahwa Pemanfaatan Sistem Coretax tidak berpengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Literasi Pajak, Kemudahan Akses Layanan Perpajakan, dan Kesadaran Pajak berpengaruh terhadap Kepatuhan Wajib Pajak. Selain itu, peran Kesadaran Pajak sebagai variabel moderasi tidak memperkuat hubungan antara Pemanfaatan Sistem Coretax maupun Kemudahan Akses Layanan Perpajakan, namun dapat memperkuat hubungan antara Literasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Grogol Petamburan. Temuan ini diharapkan dapat memberikan kontribusi pemikiran ilmiah yang bermanfaat sebagai referensi bagi peneliti selanjutnya dan memberikan pertimbangan tolak ukur dalam gambaran mengenai Pemanfaatan Sistem Coretax, Literasi Pajak, Kemudahan Akses Layanan Perpajakan dan Kesadaran Pajak untuk memprediksi Kepatuhan Wajib Pajak.
Analysis of the Effect of Financial Ratios on Financial Performance at PT PLN (Persero) Desliyadi, Zahra Ramadhania; Mareta, Sigit; Lestari; Doktoralina, Caturida Meiwanto; Sulistiyowati, Rini
Social and Economic Bulletin Vol. 2 No. 1 (2025): SEBI Journal January 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i1.191

Abstract

This study aims to analyze the effect of financial ratios on the financial performance of PT. PLN (Persero) during the 2010–2024 period using semiannual data. The financial ratios examined include Liquidity (Quick Ratio), Solvency (Debt to Equity Ratio), Activity (Receivable Turnover), and Profitability (Return on Equity). The company’s financial performance is proxied by Return on Assets (ROA). A quantitative approach is applied using secondary data obtained from PT. PLN (Persero)’s financial reports, analyzed with multiple linear regression using Eviews 12 software. The results show that simultaneously, the four financial ratios significantly affect ROA. Partially, only Receivable Turnover and Return on Equity have a positive and significant effect on financial performance, while Quick Ratio and Debt to Equity Ratio show no significant influence. These findings indicate that the efficiency of receivables management and the utilization of equity capital play a dominant role in improving the financial performance of PT. PLN (Persero).
Strategic Transformation of the Muhammadiyah Islamic Organisation through BPRS Matahari in Strengthening Sharia Financial Inclusion Nugroho, Lucky; Putra, Yananto Mihadi; Doktoralina, Caturida Meiwanto; Purnama, Adhy
Social and Economic Bulletin Vol. 2 No. 2 (2025): SEBI Journal May 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i2.218

Abstract

The growth of Islamic banking in Indonesia has not been able to fully reach grassroots communities and MSME players, causing dissatisfaction, including from the Muhammadiyah community. The gap between the principle of justice and the reality of commercialization of Islamic institutions has created a need for new solutions. This study aims to examine the establishment of BPRS Matahari as Muhammadiyah's strategic repositioning in strengthening community-based Islamic financial inclusion. Furthermore, using descriptive qualitative methods through analysis of organizational documents, OJK regulations, academic literature, and online media, this study reveals the role of BPRS Matahari as a form of economic da'wah (proselytizing) as well as an intermediary instrument that favors the people. The results show that BPRS Matahari not only fills the void in Islamic financial services but also symbolizes the integration of theological, social, and economic values in accordance with the maqasid syariah. The support of the Muhammadiyah Social Enterprise (AUM) network creates a closed-loop ecosystem that strengthens the legitimacy and sustainability of the institution. These findings have theoretical implications by integrating the Tawhid String Relationship theory and institutional theory, as well as practical contributions to the development of a community-based Islamic microfinance model. The novelty of this research lies in its emphasis on the role of religious organizations as strategic actors in building inclusive, equitable, and sustainable institutional transformation.
Suspicion as Symbol: Hermeneutic-Semiotic Construction of Fraud as Forensic Doctrine in the Indonesia Stock Exchange (2004–2024) Apollo; Caturida Meiwanto Doktoralina
Jurnal Ilmu Multidisiplin Vol. 4 No. 4 (2025): Jurnal Ilmu Multidisplin (Oktober - November 2025)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v4i3.1251

Abstract

This article proposes the Symbolic Suspicion Theory (SST) to reconceptualize forensic audit discourse in the Indonesia Stock Exchange (IDX) from 2004 to 2024. Drawing on semiotics, hermeneutics of suspicion, and critical discourse theory, the research analyzes 20 years of public audit reports, IPO fraud cases, regulatory documents, and news archives. Rather than treating fraud as a purely factual deviation, SST interprets suspicion as a symbolic form that operates across myth, ethics, and institutional legitimacy. Using the lenses of Cassirer’s mythic logic, Ricoeur’s metaphorical discourse, and Derrida’s différance, the study identifies four temporal layers: (1) 2004–2008’s proto-suspicion amidst liberalization; (2) 2009–2014’s institutionalization of suspicion via corporate governance; (3) 2015–2020’s affective turn during the tech unicorn era; and (4) 2021–2024’s ESG-driven symbolic inflation of audit ethics. Findings demonstrate that suspicion functions analogously to religious heresy in pre-modern law: necessary to demarcate truth, not merely expose deception. SST challenges positivist audit paradigms by framing fraud not only as a forensic target, but as a hermeneutic object embedded in cultural narratives, regulatory myths, and affective language. The audit report, thus, must be read as a symbolic text layered with moral, political, and epistemic tensions. The study concludes that forensic accounting education must integrate symbolic-literary and interpretive competencies to critically engage the evolving semiotics of suspicion.
Cooperatives and MSMEs in Strengthening Indo-Pacific Economic Resilience and Sovereignty Doktoralina, Caturida Meiwanto; Igorevna, Volkhonova Mariya; Nugroho, Lucky; Hidayah, Nurul
Jurnal Lemhannas RI Vol 13 No 2 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i2.1059

Abstract

Purpose: This article examines the contribution of cooperatives and micro, small, and medium enterprises (MSMEs) to Indonesia’s economic resilience and sovereignty amid rising geopolitical competition in the Indo-Pacific region. Study Design/Methodology/Approach: The study applies a descriptive qualitative method grounded in Systems Theory and the Resource-Based View. It analyses secondary data drawn from government records, academic sources, and institutional publications using content and thematic analysis. Findings: Cooperatives and MSMEs significantly support national output and community-level economic engagement. However, their role remains peripheral in Indonesia’s geoeconomic orientation. Strengthening their institutional capacity through policy realignment, digital advancement, and deeper integration into regional supply chains is essential to reinforce their resilience and economic sovereignty. Originality/Value: By framing cooperatives and MSMEs within the Astagatra framework, the article highlights their relevance to both social and natural resilience pillars of national strength. Their embeddedness within grassroots economic structures and their adaptive capacity provide a foundation for decentralised economic defence. The article offers a novel perspective by linking community-based economic actors to Indonesia’s long-term national resilience agenda, advancing geostrategic discourse beyond state-centric paradigms.
GREEN ACCOUNTING, ECO-EFFICIENCY, AND CORPORATE FINANCIAL PERFORMANCE Indi Rahma; Sigit Mareta; Caturida Meiwanto Doktoralina; Natalia Santoso; Ahmad Badawi
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study to analyze the relationship between Green Accounting, Eco Efficiency and Carbon Emission Disclosure to financial performance. This study uses a quantitative approach with secondary data analysis taken form the annual reports of companies listed on the Indonesia Stock Exchange (IDX). This study examines the relationship between independent variables, namely Green Accounting, Eco Efficiency and Carbon Emission Disclosure with the dependent variable, namely Financial Performance. This approach allows researchers to identify significant patterns confirm and relationships between environmentally friendly practice and company financial results. These findings confirm that transparency in carbon emission disclosure can increase investor confidence and contribute to better financial performance. This study provides originality regarding Green Accounting and Financial Performance in Indonesia, and provides empirical evidence supporting the importance of carbon emission disclosure in increasing transparency and investor confidence. This study not only highlights the importance of implementing environmentally friendly practices, but also encourages cross-sector collaboration to achieve better sustainability and energy efficiency goals.
A CONCEPTUAL FRAMEWORK FOR SUPERIOR HIGH-QUALITY HUMAN CAPITAL IN THE ACCOUNTING PROFESSION Ranita Puspita Sari Dewi; Laili Fauziah; Sigit Mareta; Kup Yanto Setiono; Caturida Meiwanto Doktoralina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Strengthening the accounting profession to support the Golden Indonesia 2045 vision requires improving the quality of human resources to respond to the acceleration of technological transformation, the development of international professional standards, and the increasing demands for ethical accountability. Human capital theory has emphasised that investments in education, experience, and professional development enhance individual and organisational performance, yet the integration of human resource theory into accounting studies that project future competency needs remains limited. Therefore, this conceptual study develops a framework for a model of human resource excellence relevant to the accounting profession. This research employs a qualitative approach using a literature review method by analysing relevant scientific literature. The data were analysed using a descriptive qualitative approach through theoretical synthesis and content analysis. This conceptual study place technical accounting competency, digital literacy, and ethical judgement as key domains shaping professionalism in a knowledge-based economy. The framework integrates Werther and Davis's competency theory to explain the interaction between knowledge, skills, and behaviour in producing superior and competitive human resources. A human resource accounting perspective further strengthens this approach by recognising employees as strategic organisational assets that create sustainable value. The synthesis of various theoretical perspectives produces a conceptual model that can serve as a basis for developing accounting education curricula, professional development policies, and an empirical research agenda to strengthen the capacity of Indonesian accountants to face global economic dynamics.
Mediating Role of Financial Transparency in Strengthening Economic Resilience Sigit Mareta; C.M. Doktoralina; Lestari; Ranita Puspita Sari; Peter Azarya Misael Andrew Christsetyo
Jurnal Lemhannas RI Vol 13 No 1 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i1.1071

Abstract

Purpose: This study investigates the relationship between Corporate Social Responsibility (CSR) and economic resilience in coastal communities in Indonesia, with particular attention to the mediating role of financial transparency. It aims to examine how the economic, social, and environmental dimensions of CSR contribute to resilience in ecologically fragile and socio-economically vulnerable areas. Design/Methodology/Approach: This research adopts a quantitative design based on a causal model. Data were obtained through structured questionnaires administered to 100 respondents in Segarajaya Village, Bekasi Regency. Multiple linear regression was employed to analyse the direct and mediating effects of CSR and financial transparency on economic resilience. Findings: The results reveal that social CSR significantly contributes to both economic resilience and financial transparency. Environmental CSR enhances transparency but does not have a direct impact on resilience, while economic CSR demonstrates no significant effect. Financial transparency independently influences resilience yet does not mediate the relationship between CSR and resilience. Originality/Value: This study offers a novel contribution to CSR scholarship by incorporating financial transparency as a key factor in evaluating CSR effectiveness. It provides practical recommendations for developing community-oriented CSR strategies aligned with national development goals, regulatory mandates, and the broader framework of non-military national resilience. The findings emphasise the importance of financial governance in promoting inclusive and sustainable development in coastal regions.
Co-Authors Abd. Rasyid Syamsuri Abdullah, Muhamad Al Faruq Abdullah, Sakinatul Raadiyah Ade Maharini Adiandari Adhy Purnama, Adhy Adi Prayogo, Dhani Agusman Nurhidayat Ahmad Badawi Ahmad Shaifull Anuar Ainul Hijji Anuar Ahmad Shukor, Ahmad Shaifful Anuar, Ahmad Shaifull Apollo Daito Apriani, Ari Azreen Hamiza B. Busaini, B. Bahari, Zakaria Christsetyo, Peter Azarya Misael Andrew Desliyadi, Zahra Ramadhania Desty Febrian, Wenny Dewi Anggraini Dewi, Ranita Puspita Sari Edy Suryadi Efa Wahyuni Fachry Abda El Rahman Febrian, Wenny Desty Fitri Indriawati Hatizal, Nor Igorevna, Volkhonova Mariya Indi Rahma Inna Vladimirovna Lukashenko Ismail, Nor Asmat Istianingsih Istianingsih Jahid Hasan Rony Kup Yanto Setiono Kup Yanto Setiyono Laili Fauziah Lestari Lestari Lestari Lestari Lestari Lestari Lestari Lina Haningsih Lina Haningsih Lucky Nugroho Luna Haningsih Lutfi Alhazami Manshur, Tubagus Mareta, Sigit Maulana, Diky Natalia Santoso NURUL HIDAYAH Oktaviani, Dwi Peter Azarya Misael Andrew Christsetyo Prabantoro, Albertus Magnus Putut Prayogo, Dhani Adi Putri, Gina Permana Ranita Puspita Sari Ranita Puspita Sari Dewi Rashed Jahangir Rido Hermawan Rini Sulistiyowati Safira Safira Sakinatul Raadiyah Abdullah Salimah Yahaya Shaifull Anuar, Ahmad Shinta Melzatia Sigit Mareta Sigit Mareta Sigit Mareta Sigit Mareta Sri Anah Totona , Saiful Willy Arafah Wiwik Utami Yananto Mihadi Putra Yudhi Herliansyah Zakaria Bahari Zakaria Bahari Zakaria Bahari Zulkifli . Zulkifli . Zulkifli Zulkifli