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All Journal Jurnal Ilmu Sosial dan Humaniora JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Manajemen Teori dan Terapan Falah : Jurnal Ekonomi Syariah jurnal niara AKRUAL: Jurnal Akuntansi Vidyottama Sanatana: International Journal of Hindu Science and Religious Studies Economica: Jurnal Ekonomi Islam International Journal of Islamic Economics and Finance (IJIEF) Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) Indonesian Fisheries Research Journal Media Mahardhika Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ekonomi Manajemen Sistem Informasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Manajemen Kesatuan Journal of Management and Business Environment (JMBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Islamic Economics and Finance Studies Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Terbuka Journal of Economics and Business East Asian Journal of Multidisciplinary Research (EAJMR) Husnayain Business Review Jurnal Lemhannas RI Journal of International Conference Proceedings Journal of Governance Risk Management Compliance and Sustainability Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Management and Business Applied Sama Jiva Jnanam (International Journal of Social Studies) Journal of Islamic Economic Laws
Martino Wibowo
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Ethical Values, Trusted Information, and Quality Heuristics in Shaping Halal Food Purchase Commitment: Evidence from the Indonesian Muslim Diaspora in Europe Faizul Mubarok; Shine Pintor Siolemba Patiro; Martino Wibowo; Deni Pandu Nugraha
Journal of Islamic Economic Laws Vol. 9 No. 01 (2026): January
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i01.15900

Abstract

This study examines how ethical moral values and trusted halal information shape halal food purchase commitment among the Indonesian Muslim diaspora in Europe. Integrating value–cognition–behavior and information trust perspectives, this study proposes a dual-pathway model comprising Ethical–Moral Halal Value Attribution (EMHVA), the Halal Information Trust Ecosystem (HITE), and the Halal Quality and Safety Heuristic (HQSH). Data were collected from 173 respondents across nine European countries and analyzed using PLS-SEM. EMHVA does not directly influence purchase commitment but significantly affects HQSH, indicating a strong indirect effect. In contrast, HITE has a significant direct effect on purchase commitment and a weaker effect on HQSH. The mediating role of HQSH in the HITE pathway is marginal. These results suggest that ethical values operate through cognitive evaluation mechanisms, whereas trusted information directly reduces uncertainty and strengthens commitment. This study contributes to the literature by introducing a dual-pathway model that distinguishes between value- and information-driven mechanisms of halal consumption. Practically, it highlights the importance of strengthening credible halal information systems and enhancing quality signaling to support diaspora consumers in complex market environments.
Cigarette Company Classification and Environmental Uncertainty with Risk Management Mediation in Predicting Excise Tax Returns Abdul Malik Zulkarnain; Lela Nurlaela Wati; Martino Wibowo
Journal of Governance Risk Management Compliance and Sustainability Vol. 4 No. 1 (2024): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v4i1.2247

Abstract

This research was conducted on the basis of the fact that the amount of excise returns as a deduction from state revenues from the excise sector is fluctuating and tends to increase over the last five years from 2018 to 2022. This research aims to conduct an analysis and obtain empirical evidence regarding the influence of Cigarette Company Classification on excise returns through the implementation of management. risks and the influence of Environmental Uncertainty on excise returns through the application of Risk Management. This research falls into the realm of quantitative research that adheres to a causality approach, the focus of which is testing cause-and-effect relationships between variables. Data collection and analysis were performed using quantitative methods, with a statistical testing approach through path analysis. The source of information used in this research comes from secondary data, namely financial report data from the Directorate General of Customs and Excise and Risk Management Values in the form of profiling tobacco products companies from 2015 to 2022. This research is different from previous research and shows a higher level of originality. because it uses Risk Management variables as mediators and utilizes a unique unit of analysis by adopting indicators of tobacco production capacity and the size of cigarette company capital ownership as a method for measuring company size variables.
Pengaruh Skor ESG Komposit terhadap Profitabilitas Perbankan di Asia Tenggara Dimoderasi Pertumbuhan PDB Jason Hartanto; Tubagus Ismail; Martino Wibowo
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 2 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (November-Desember 2025)
Publisher : Dinasti Review

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

Abstract

Penelitian ini menginvestigasi pengaruh skor komposit Environmental, Social, and Governance (ESG) terhadap profitabilitas perbankan yang diproksikan melalui Net Profit Margin (NPM) di kawasan Asia Tenggara dengan Pertumbuhan PDB (GDP Growth) sebagai variabel moderasi. Studi kuantitatif eksplanatori ini bertujuan mengisi gap empiris akibat keterbatasan riset komparatif lintas batas yang memanfaatkan skor ESG terpadu dari Bloomberg Terminal. Data sekunder diperoleh dari lima belas entitas perbankan ASEAN periode 2015 hingga 2023 diolah menggunakan analisis regresi data panel dengan Random Effect Model (REM) sebagai pendekatan yang paling tepat. Hasil regresi menunjukkan bahwa kinerja ESG komposit memiliki pengaruh positif dan signifikan terhadap NPM. Hasil ini menguatkan prinsip-prinsip Teori Pemangku Kepentingan dan Teori Legitimasi serta menegaskan ESG sebagai value driver yang berhasil mengonversi kepercayaan pemangku kepentingan menjadi nilai finansial yang lebih tinggi. Akan tetapi, variabel interaksi ESG*GDP Growth tidak signifikan. Hal ini mengindikasikan bahwa pengaruh positif ESG terhadap profitabilitas bank bersifat intrinsik dan stabil dan tidak bergantung pada fluktuasi siklus ekonomi makro di kawasan ini. Bank direkomendasikan untuk memandang ESG sebagai investasi strategis guna memperkuat NPM dan stabilitas jangka panjang.
The Role of ESG Criteria in Sustainable Financial Project Scope Management: A Systematic Literature Review Martino Wibowo; Heri Setiawan; Dwi Dewianawati; Erry Setiawan; Loso Judijanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4048

Abstract

In the era of sustainable development, financial scope management increasingly demands the integration of environmental, social, and governance criteria to ensure long-term project viability and resilience. This study examines how incorporating environmental, social, and governance dimensions enhances project sustainability and strengthens responses to global economic, social, and environmental challenges. A qualitative approach was employed, using a systematic literature review of publications and professional reports from 2019 to 2024, with content analysis to identify trends and patterns in environmental, social, and governance adoption within financial project management. Findings reveal that environmental, social, and governance integration improves project accountability, reduces non-financial risks such as climate change and social inequality, and shifts evaluation from short-term profitability to long-term sustainability. The study contributes to theory by providing a conceptual framework for sustainable financial scope management that positions environmental, social, and governance as a strategic, rather than administrative, consideration across the project lifecycle. It offers actionable guidance for managers, policymakers, and project stakeholders on designing financial projects that are responsible, transparent, and resilient, emphasizing adaptive governance, risk mitigation, and stakeholder engagement. These insights support the development of more sustainable investment practices and reinforce the strategic role of environmental, social, and governance in financial decision-making.
Tri Hita Karana and Economic Ethics: Cultural Foundations of Community-Based Financial Institutions in Bali Bontot, I Nyoman; Subagyo, Ahmad; Wibowo, Martino; Anwar, Anas Iswanto
International Journal of Social Studies Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026)
Publisher : Fakultas Dharma Duta UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/ijoss.v4i1.6281

Abstract

This study examines Tri Hita Karana as a cultural and ethical foundation of Village Credit Institutions (Lembaga Perkreditan Desa LPD) in Bali, addressing the gap in existing financial sustainability literature that has largely emphasize technical governance while neglecting indigenous moral frameworks. This study adopts a qualitative interpretive approach supported by a conceptual-analytical framework and synthesis of prior empirical studies, including those employing SEM-PLS. It explores how the principle of parahyangan, pawongan, and palemahan are institutionalized through the ethical constructs of Karma and Dharma in shaping financial performance and long-term sustainability. Data were derived from a structured literature review, customary village regulations, and previous ethnographic and empirical studies, analyzed using thematic coding, institutional mapping, and interpretive synthesis. The findings indicate that Karma and Dharma strengthen financial performance by enhancing spiritual accountability, social trust, and ethical discipline. Furthermore, financial performance mediates their influence on institutional sustainability. These results suggest that Tri Hita Karana operates not merely as a cultural philosophy but as an applied system of economic ethics that translates moral values into financial resilience. This study contributes to the literature by demonstrating that culturally embedded Hindu ethics constitute a form of institutional capital and offer an alternative framework for integrating economic, social, and environmental sustainability in community-based finance.
Managing cybersecurity vigilance through people, process, and technology: A mixed-methods study Bondan Widiawan; Ali Muktiyanto; Martino Wibowo; Ami Pujiwati
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1672

Abstract

Purpose - This study examines how the People, Process, and Technology (PPT) pillars jointly shape cybersecurity vigilance in Indonesian university settings and whether formal process becomes behaviorally consequential through human capability. Design/methodology/approach - A quantitatively dominant mixed-methods design combined survey data from 1,684 respondents with interviews involving nine cybersecurity experts. Covariance-based structural equation modeling was conducted in IBM SPSS AMOS, while expert evidence was used for explanatory triangulation. Finding/Results - People and Technology were significantly associated with vigilance, whereas Process had no significant direct relationship. Process operated indirectly through People (indirect effect = 0.402; Sobel Z = 4.331; p < .001). Digital literacy and perceived regulatory reinforcement strengthened selected PPT-vigilance relationships. Originality/Value - The study reframes PPT as an interdependent organizational governance architecture rather than three competing pillars. It shows that formal process requires human internalization and that technical, behavioral, and regulatory conditions should be managed as an integrated cybersecurity capability.
Integrated Adaptive Digital Systems and SME’s Business Competitiveness: The Role of Analytics and Decision-Making Capability Martino Wibowo; Ali Muktiyanto; Faizul Mubarok; Sahraman Hadji Latief
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1867

Abstract

Purpose – This study examines how integrated adaptive digital systems, digital data analytics capability, and technology-based decision-making capability relate to Indonesian MSME competitiveness, and whether digital literacy and organizational adaptive capability condition the system- and analytics-based relationships. Design/methodology/approach – A cross-sectional survey of 340 MSME respondents from five Indonesian provinces measured six reflective constructs on five-point Likert scales. PLS-SEM in SmartPLS 4 assessed measurement quality, three direct paths, and four moderation effects. Finding/Results – Integrated adaptive digital systems showed the largest direct association with competitiveness (β = 0.620, p < .001), followed by analytics capability (β = 0.354, p < .001) and technology-based decision-making capability (β = 0.148, p = .002). Digital literacy moderated the analytics relationship (β = 0.092, p = .016), as did organizational adaptive capability (β = 0.282, p < .001); neither moderated the systems path. The Fornell–Larcker matrix indicated inadequate X2–Y1 discriminant validity, so the analytics coefficient requires cautious interpretation. Originality/Value – By separating infrastructure, analytics, decision use, digital literacy, and organizational adaptability, the study identifies capability-specific complementarity: human and organizational capabilities are more consequential for extracting value from analytics than for the integrated-systems path in this sample.
U.S. tariffs, interest rates, foreign direct investment, and manufacturing resilience in Indonesia: Evidence from 2016–2024 Martino Wibowo; Faizul Mubarok; Vesarach Aumeebonsuke
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1949

Abstract

Purpose – This study examines how U.S. tariff shocks, foreign direct investment (FDI), Federal Reserve interest-rate conditions, and domestic interest rates are associated with Indonesia’s manufacturing resilience. It also reassesses the mediating role of FDI and the moderating role of domestic interest rates. Design/methodology/approach – A quantitative explanatory design was applied to a secondary-data matrix covering 2016–2024 and containing 64 aligned observations. PLS-SEM was estimated in SmartPLS with 5,000 bootstrap resamples. Measurement quality was reassessed from the reported outer loadings; composite reliability and average variance extracted were calculated from those loadings. Finding/Results – U.S. tariffs were positively associated with FDI (β = 0.534, p < 0.001) and manufacturing resilience (β = 0.267, p = 0.034). The FDI-mediated path was not significant (β = 0.096, p = 0.355). The Federal Reserve-rate path was positive (β = 0.659, p = 0.002), while the domestic-rate direct path was negative (β = -0.382, p = 0.048). The supplied bootstrap diagram reports a significant FDI × domestic-rate interaction (p = 0.025), although its coefficient is rounded to 0.000 in the algorithm output, indicating a statistically detectable but substantively very small interaction under the reported scaling. Originality/Value – The study integrates trade-policy reallocation, global monetary conditions, FDI, and manufacturing resilience in one Indonesian framework. It distinguishes the attraction of foreign capital from the domestic capability required to convert that capital into resilient industrial performance.
Sacred Ecology and Sustainable Financial Behavior: An Ethnographic of Hindu Rituals in Bali I Nyoman Bontot; Martino Wibowo
Jurnal Ilmu Sosial dan Humaniora Vol 15 No 2 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish.v15i2.115629

Abstract

The significance of indigenous knowledge and cultural institutions in tackling today's environmental issues is becoming more widely acknowledged in sustainability study. However, prior research on Balinese Hindu ecological rituals has mostly focused on their symbolic, religious, and conservation roles, offering little insight into the sociocultural processes by which ritual participation concurrently influences household financial behavior and the environment. In order to close this gap, this study looks at how ecological rituals serve as culturally ingrained institutions that integrate financial behavior, environmental behavior, and ecological ethics to promote sustainability. The study was carried out in a few customary villages in Bali's Tabanan Regency between February 2024 and March 2025 using an interpretive ethnographic method. Participant observation, semi-structured interviews with twenty-five key informants, and document analysis were used to gather data. Iterative thematic analysis based on Sacred Ecology, Practice Theory, and Economic Sociology was used for analysis. The results show that rather than being purely ceremonial religious activities, ecological rituals such as Tumpek Wariga, Mapag Toya, Ngusaba Nini, and Tumpek Uye serve as behavioral governing institutions. Ecological ethics are internalized through repeated ritual participation, which promotes ecologically conscious behavior while also influencing household financial practices through long-term financial planning, prudent resource allocation, saving, reciprocal exchange, and community contributions. These interrelated processes promote culturally grounded sustainability and increase community resilience. The study suggests a framework for culturally embedded sustainability, showing how ritual participation, ecological ethics, environmental behavior, and embedded financial behavior interact dynamically to produce sustainability. In order to explain how indigenous ritual institutions concurrently organize ecological governance and household economic practices, this study expands on previous sustainability scholarship beyond environmental conservation by integrating Sacred Ecology, Practice Theory, and Economic Sociology within an ethnographic perspective. It also offers useful insights for policymakers looking to strengthen customary institutions and culturally grounded sustainability strategies.
Economic Vulnerability and Operational Efficiency in Indonesia’s Islamic Banking: A Vector Error-Correction Approach Faizul Mubarok; Martino Wibowo; Hasta Dwi Pradana; Rosimah Ahmad
Economica: Jurnal Ekonomi Islam Vol. 16 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2025.16.1.23916

Abstract

Amid Indonesia’s fast-growing Sharia-compliant finance sector and heightened global volatility, a clear assessment of how systemic shocks affect bank performance is increasingly urgent. This research analyzes economic vulnerability and its implications for the efficiency of Islamic banking in Indonesia. Using monthly time-series data from 2007 to 2024, it employs a Vector Error Correction Model (VECM). The findings reveal that both disbursed financing (FIN) and non-performing financing (NPF) significantly influence operational efficiency—measured by the BOPO ratio—in both the short and long run. Specifically, higher levels of FIN and NPF diminish efficiency by raising operational costs or reducing income. By contrast, the crisis indicator (CRS) gains significance only in the long run, implying that Islamic banks require time to adjust to macroeconomic shocks. Impulse-Response Function analysis shows mixed efficiency reactions to macroeconomic shocks, while Forecast Error Variance Decomposition highlights BOPO’s own shocks as the largest source of its variance and underscores NPF as the most powerful exogenous driver. These insights equip Islamic-bank managers and policymakers to craft strategies that mitigate economic vulnerability and enhance operational performance.
Co-Authors Abdul Malik Zulkarnain Abdul Rohim Ahmad Subagyo Ali Muktiyanto Ali Muktiyanto Ami Pujiwati Andi Harmoko Arifin Anwar, Anas Iswanto Aumeboonsuke, Vesarach Ayu Widiantari, Ni Putu Natih Bondan Widiawan Bontot, I Nyoman Budi Santosa Chuaynugul , Sompong Diah Aryani, Diah Dwi Dewianawati Endi Rekarti, Endi Erry Setiawan Faizul Mubarok Fariz Saputra, Adi Hakiki, Moh Saiful Harry Pambudi Hasta Dwi Pradana Heri Setiawan Hidayah, Zainur I Nyoman Bontot I Nyoman Bontot Jason Hartanto Joko Rizkie Widokarti Kabul Wahyu Utomo Kasful Anwar Khurniawan, Arie Wibowo Klimko, Roman Kurniawan, Wakhid Latif, Sahraman D Hadji Lijan P. Sinambela Lijan Poltak Sinambela Lioba Arni Umbu Jafri Loso Judijanto Mindarto Totok Oktaruna Mindarto Totok Oktaruna Moh Saiful Hakiki Paliman, Felisia Asri Pradana, Hasta Dwi Prasetiyo, Yudhi Pratiwi, Rida Adela Putu Chris Susanto Rahman, Saif Ur Rahman, Saif-Ur Risanti, Dwi Riyan Sisiawan Putra Rizkison, Rizkison Rosimah Ahmad Safitri, Julia Sahraman Hadji Latief Sahraman Hadji Latif Shine Pintor Siolemba Patiro Sid Suntrayuth Sippavitch Wongsuwatt Sippavitch Wongsuwatt subagyo, Ahmad SULTAN, ZULKIFLI Suntrayuth, Sid Tasrim, Tasrim Tatang Ary Gumanti Tias Andarini Indarwati Tubagus Ismail Tubagus Ismail Tubagus Ismail Vesarach Aumeebonsuke Wardiwiyono, Sartini Wartini Wartini, Wartini Wati, Lela Nurlaela Westim Ratang Wongsuwatt, Sippavitch Yaacob, Zulnaidi Yanto Sidik Pratiknyo