Article Per Year (5 Year)
p-Index From 2020 - 2025
2.339
P-Index
This Author published in this journals
All Journal EkoBis ( Ekonomi & Bisnis ) Dinamika Pendidikan JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL PENDIDIKAN TAMBUSAI Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Indonesian Journal of Community Services Jurnal Ilmiah Edunomika (JIE) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Bisnis Mahasiswa eCo-Fin Jurnal Ilmiah Sultan Agung JFAS : Journal of Finance and Accounting Studies JAS (Jurnal Akuntansi Syariah)
Zainal Alim Adiwijaya, Zainal Alim
Fakultas Bahasa dan Budaya Untag Semarang
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Strategi Pengembangan Industri Rumah Tangga-Usaha Mikro (IRT-UM) Annisa 36 dan Bandeng Presto Pandean di Kota Semarang dalam Menciptakan Keungggulan Kompetitif Sulistyo, Heru; Gunarto, Gunarto; Anik, Sri; Adi, Henny Pratiwi; Adiwijaya, Zainal Alim; Saputri, Pungky Lela
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.93-105

Abstract

Industri Rumah Tangga Annisa 36 Semarang, yang berdiri sejak 17 Agustus 2023, memproduksi berbagai makanan seperti kentang mustofa, peyek, dan kue kering. Sementara itu, IRT Bandeng Presto Pandean, berdiri sejak Maret 2015 di Pandean Lamper, Kota Semarang, fokus pada produk bandeng seperti bandeng presto, otak-otak, pepes, nugget, bakso, dan sate bandeng sebagai oleh-oleh khas Semarang. Permasalahan yang dihadapi kedua IRT-UM adalah bagaimana mengembangkan usaha agar kompetitif. Kajian dilakukan menggunakan analisis SWOT, meliputi kekuatan, kelemahan, peluang, dan ancaman pada aspek keuangan, sumber daya manusia, produksi, pemasaran, dan promosi. Hasil analisis dikembangkan dalam matriks SWOT yang menawarkan empat strategi utama: SO (Strength-Opportunity), WO (Weakness-Opportunity), ST (Strength-Threat), dan WT (Weakness-Threat). Strategi yang dipilih disesuaikan dengan kondisi masing-masing IRT-UM dan bergantung pada keputusan pemilik usaha. Pendekatan ini bertujuan membantu Annisa 36 dan Bandeng Presto Pandean meningkatkan daya saing dan menciptakan keunggulan kompetitif dalam industri pangan lokal.Annisa 36 Home Industry, established on August 17, 2023, in Candi Losmen, Semarang City, produces various food items such as crispy fried potatoes (kentang mustofa), traditional crackers (peyek), and assorted cookies. Meanwhile, Bandeng Presto Pandean Home Industry, founded in March 2015 in Pandean Lamper, Semarang City, specializes in milkfish-based products, including bandeng presto, milkfish otak-otak, steamed milkfish (pepes), milkfish nuggets, milkfish meatballs, and milkfish satay, making it a prominent producer of Semarang's signature food souvenirs. The main challenge faced by these two micro-enterprises (IRT-UM) is how to develop their businesses to remain competitive. The study utilizes a SWOT analysis framework, which examines internal conditions (strengths and weaknesses) and external factors (opportunities and threats) across financial, human resources, production, marketing, and promotional aspects. The results are structured into a SWOT matrix offering four primary business strategies: Strength-Opportunity (SO), Weakness-Opportunity (WO), Strength-Threat (ST), and Weakness-Threat (WT). The strategy selection is tailored to the unique conditions of each home industry and depends significantly on the decision-making of the respective business owners. This approach aims to assist Annisa 36 and Bandeng Presto Pandean in enhancing their competitiveness and establishing a sustainable edge within the local food industry.
Pengaruh Islamic Corporate Governance, Sharia Compliance, dan Intellectual Capital Terhadap Kinerja Keuangan Alifiyah, Tasya Putri; Adiwijaya, Zainal Alim
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2486

Abstract

Tata kelola korporasi syariah, kepatuhan terhadap prinsip-prinsip syariah (sharia compliance) yang diukur menggunakan profit sharing ratio dan zakat performance ratio, serta pengaruh aset intelektual terhadap performa finansial menjadi inti riset ini. Tujuan utama studi ini adalah untuk melakukan pengujian empiris mengenai sejauh mana ketiga variabel tersebut berkontribusi terhadap kinerja finansial perbankan syariah di Indonesia. Data yang dianalisis bersifat sekunder dan bersumber dari laporan tahunan lembaga perbankan syariah yang telah terdaftar secara resmi di Otoritas Jasa Keuangan (OJK) selama periode 2019 hingga 2023. Pendekatan kuantitatif diterapkan dalam studi ini melalui metode analisis regresi linier berganda menggunakan software SPSS versi 26. Seluruh bank umum syariah dijadikan sebagai populasi penelitian, dengan total 40 institusi keuangan yang dipilih melalui purposive sampling berdasarkan kriteria tertentu.. Hasil riset menggambarkan tidak terdapat keterkaitan berarti antara tata kelola korporasi syariah maupun kepatuhan syariah terhadap kinerja keuangan, berdasarkan rasio bagi hasil dan zakat. Sebaliknya, aset intelektual memberikan pengaruh positif dan signifikan terhadap performa finansial, dengan nilai koefisien determinasi sebesar R2 = 0,716.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERCATAT DI JAKARTA ISLAMIC INDEX PERIODE 2020-2024 Ristiyaningsih, Aksit; Adiwijaya, Zainal Alim
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 11 No 1 (2025): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Ag
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v11i1.1562

Abstract

Persaingan global dan tekanan efisiensi biaya, praktik tax avoidance menjadi strategi yang umum dilakukan oleh perusahaan, termasuk perusahaan yang tergabung dalam Jakarta Islamic Index (JII). Meskipun beroperasi dengan prinsip syariah yang menekankan etika dan kepatuhan, praktik tax avoidance tetap menjadi isu yang relevan dan kompleks dalam perusahaan syariah. Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme tata kelola perusahaan (Dewan Komisaris Syariah, Komite Audit, dan Kepemilikan Institusional), profitabilitas, dan leverage terhadap tax avoidance pada perusahaan yang terdaftar di JII periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling, berdasarkan kriteria perusahaan yang terdaftar di JII dan memiliki laporan keuangan lengkap selama lima tahun berturut-turut. Jumlah sampel yang diperoleh adalah 20 perusahaan. Data sekunder diambil dari laporan keuangan tahunan dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS, disertai uji asumsi klasik untuk memastikan validitas model. Hasil penelitian menunjukkan bahwa Dewan Komisaris Syariah, Komite Audit, dan Profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance. Sebaliknya, Kepemilikan Institusional berpengaruh negatif dan signifikan. Leverage tidak menunjukkan pengaruh yang signifikan. Penelitian ini berkontribusi pada literatur good corporate governance dan perpajakan perusahaan syariah, serta memberikan implikasi praktis bagi regulator, investor, dan manajemen perusahaan untuk meningkatkan transparansi dan akuntabilitas dalam pengelolaan pajak.
Pengaruh Akuntabilitas Alokasi Dana Desa Dan Kelembagaan Desa Terhadap Kinerja Keuangan Melalui Digitalisasi Khusna, Lia Safarotul; Adiwijaya, Zainal Alim
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i3.8680

Abstract

Good ADD management shows the success of an institution's financial performance. Accountability is a guideline needed to manage public affairs including Village Funds. Village officials who are not in their field manage the financial management of village fund allocation, which can impact financial performance. With the quantitative method, the sample used was a total sampling from BPD in the Wonosalam District of 200 respondents. Data collection techniques in this research include interviews, questionnaires, question grids, and library research with multiple linear regression analysis and moderated regression analysis (MRA). The research results show that accountability in village fund allocation hurts Kinerja Keuangan. Meanwhile, Village Institutions have a positive effect on Kinerja Keuangan. Moderated by Digitalisasi, accountability in village fund allocation positively affects Kinerja Keuangan. Meanwhile, Village Institutions harmed financial performance, moderated by Digitalization. Accountability for village fund allocation and Village institutions is one factor that influences the Kinerja Keuangan of villages in Wonosalam District. These two factors can be strengthened by Digitalisasi. With the Digitalization of the Accountability of Village Fund Allocation and Village Institutions, Financial Performance in Wonosalam District villages has experienced better improvement
Muzakki’s Trust In Zakat Payment: The Role Of Zakat Literacy, Transparency, Accountability, And Religiosity Adiwijaya, Zainal Alim; Pratiwi, Arimbi Desya; Rosalina, Rita
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2129

Abstract

This study aims to analyze the influence of zakat literacy, transparency, accountability, and religiosity on Muzakki's trust in paying zakat at the zakat amil institution. This research uses an explanatory research type with a quantitative approach that uses primary data through data collection in questionnaires. The population in this study was the Muzakki at LAZIZMU Central Java, Indonesia. The sample was randomly selected, and 50 Muzakki samples were obtained. The results of this study indicate that zakat literacy and accountability positively affect Muzakki's trust in paying for zakat. In contrast, transparency and religiosity negatively affect Muzakki's trust in paying zakat. This study provides theoretical implications that can complement existing theories and become a source of literacy and reference for further research. Then, it can provide comprehensive insight into how zakat institutions perform, thus encouraging the intention and behavior of paying zakat in real terms in the community. Practical implications include providing an overview of zakat management institutions in increasing public trust in paying zakat.
GOOD BAZNAS GOVERNANCE MODEL ON NATIONAL ZAKAT AGENCY (BADAN AMIL ZAKAT NASIONAL) IN SEMARANG CITY Adiwijaya, Zainal Alim; Ahmad, Suraya; Suprianto, Edy
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12849

Abstract

Good governance is very important for companies to implement in order to gain the full trust of the community, including zakat institutions. Good governance of zakat management institutions is the hope of every community because one of the main goals of zakat is to provide benefits to all people. This study aims to analyze the governance of zakat management institutions from the accountability, transparency and fairness aspects. The sample selection technique used is purposive sampling, with the data collection technique chosen as a semi-structured interview and literature study. As for the interviews, data were collected by triangulation method (amil of zakat, scholars/experts, and muzakki). The results of interviews with informants were then carried out by cross-checking with the perspective of stakeholders, namely zakat experts and muzakki. Results of this study indicate that good governance of zakat management institutions does not only rely on the three indicators of accountability, transparency and fairness but there are other important things besides the three indicators, namely amanah. Trust from the community is very important because it can increase the amount of zakat collected. Therefore, it is necessary for BAZNAS to implement principles of accountability, financial reporting transparency, fairness, and trust. Keywords: Accountability; Amanah; BAZNAS; Fairness; Transparency
Co-Authors Ahmad, Suraya Aji, Dinar Yoga Baskoro Alifiyah, Tasya Putri Farichah, Ani Gunarto Gunarto Henny Pratiwi Adi Heru Sulistyo Jannah, Syahda Qurrotul Khusna, Lia Safarotul Kurniawati, Aristianti Okta Mutoharoh, Mutoharoh Najihah, Naila Pratiwi, Arimbi Desya Raden Mohamad Herdian Bhakti Risalah, Cut Melia Nur Ristiyaningsih, Aksit Rosalina, Rita Rustam Hanafi Saputri, Pungky Lela Sri Anik, Sri Trismanto Trismanto