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All Journal IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi Bisnis Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Jurnal Ilmiah Ekonomi Islam Jurnal Psikologi Teori dan Terapan Economica: Jurnal Ekonomi Islam Journal of Economic, Bussines and Accounting (COSTING) al-Afkar, Journal For Islamic Studies Pendas : Jurnah Ilmiah Pendidikan Dasar JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Dialektika: Jurnal Ekonomi dan Ilmu Sosial Global Financial Accounting Journal Jurnal E-Bis: Ekonomi Bisnis Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Islamic Economics and Finance Studies International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Humanities Education and Social Sciences Asian Journal of Community Services (AJCS) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi International Journal of Asian Business and Management (IJABM) Jurnal Kajian Ekonomi dan Perbankan Syariah
Meldona
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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From Secular Capitalism to Spiritual Balance: The Relevance of Naquib Al-Attas’s Vision in Contemporary Economic Thought Rosyidah, Rihadatul Izza; Riza, Ira Febriliana Dewi; Meldona, Meldona; Amaliah, Churil
Economica: Jurnal Ekonomi Islam Vol. 14 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2023.14.2.20891

Abstract

The current capitalist economic system, rooted in secular Western ideology, has evolved beyond a market mechanism into a pervasive lifestyle that emphasizes materialism, autonomy, and human-centered progress. However, this system fundamentally contradicts Islamic teachings, which integrate worldly and spiritual life under divine sovereignty. This study employs a descriptive-analytical method to critically examine capitalism through the lens of Syed Muhammad Naquib Al-Attas’s thought. Al-Attas argues that capitalism leads to moral disintegration and spiritual alienation by detaching economic behavior from its metaphysical roots. As a corrective, he advocates for a return to an authentic Islamic worldview grounded in tawhid and adab. The findings suggest that addressing capitalism’s failures requires adopting a balanced path—one that harmonizes material well-being with spiritual fulfillment. Al-Attas’s vision, centered on the Islamization of knowledge, offers a transformative foundation for developing an Islamic economic system that is both ethically grounded and socially just.
Analisis Forecasting Bahan Baku Untuk Optimasi Biaya Produksi Rokok Pada Pr Alfi Putra (Boy) Ubaidillah, Muhammad Faiq; Meldona
Jurnal E-Bis Vol 9 No 1 (2025): Vol. 9 No.1 2025
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v9i1.2451

Abstract

Penelitian ini bertujuan untuk mengoptimalkan biaya produksi rokok di PR Alfi Putra melalui peramalan bahan baku tembakau menggunakan metode Least Squares. Fluktuasi harga tembakau yang mempengaruhi biaya produksi menjadi tantangan bagi perusahaan dalam merencanakan pembelian bahan baku secara efisien. Metode yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif, di mana data diperoleh melalui observasi dan wawancara dengan pihak manajemen PR Alfi Putra. Hasil peramalan menunjukkan bahwa seluruh jenis tembakau diperkirakan mengalami kenaikan harga pada periode selanjutnya, yang dapat membantu perusahaan merencanakan pengadaan bahan baku dengan lebih akurat. Selain itu, penerapan metode Economic Order Quantity (EOQ) dan Activity-Based Costing (ABC) dapat lebih mengoptimalkan biaya produksi. Penelitian ini menyimpulkan bahwa peramalan yang tepat dan pengelolaan bahan baku yang efisien akan meningkatkan daya saing perusahaan dalam menghadapi fluktuasi harga tembakau.
Kajian Makanan Halal dan Industri Fashion dalam Tinjauan Konsumsi Islam Pranata, Ahmad Adi; Masyhuri, Masyhuri; Julaihah, Umi; Asnawi, Nur; Meldona, Meldona
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 1 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i1.4670

Abstract

The demand for halal products is rising in the globalization era, covering food, beverages, and fashion, driven by the growth of the global Muslim population and awareness of consumption aligned with Islamic principles. This study aims to understand Muslim consumers’ perceptions and preferences towards halal products, explore producers' challenges in maintaining halal standards, and evaluate the role of halal certification in building consumer trust. A qualitative approach with a case study method was applied. Data were gathered through in-depth interviews with key informants, including PCNU administrators in Malang City, Muslim consumers, and halal food producers, alongside participatory observation and document analysis. Thematic and interactive analysis methods were employed. Findings reveal that cleanliness, taste quality, and adherence to halal standards are primary consumer considerations, while producers face challenges in maintaining halal compliance throughout the supply chain. Halal certification enhances product competitiveness and consumer trust. This study recommends SME education and mentoring to support halal industry growth.
Pengaruh Green Accounting Dan Corporate Social Respositibility Disclosure Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Kasus Perusahaan Pertambangan Terdaftar Di Bei Periode 2019-2023) Hidayat, Safril; Meldona
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.859

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting dan Corporate Social Responsibility (CSR) Disclosure terhadap nilai perusahaan, serta menguji peran profitabilitas sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang dianalisis melalui regresi data panel menggunakan model Common Effect. Hasil penelitian menunjukkan bahwa Green Accounting tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan CSR Disclosure berpengaruh positif dan signifikan. Uji Moderated Regression Analysis (MRA) mengungkap bahwa profitabilitas tidak mampu memoderasi pengaruh Green Accounting terhadap nilai perusahaan, namun mampu memperkuat pengaruh CSR Disclosure terhadap nilai perusahaan. Penelitian ini memiliki keterbatasan pada sektor industri dan periode pengamatan yang sempit, serta belum mengadopsi pengukuran CSR berbasis GRI secara komprehensif. Temuan ini memberikan kontribusi teoritis dalam pengembangan akuntansi lingkungan dan sosial serta memberikan nilai praktis bagi manajemen dan investor dalam memahami faktor-faktor yang mempengaruhi nilai perusahaan.
FoMO-Driven Consumptive Lifestyle in Fashion: A Maslahah Perspective Among Female Students Annisya, Lusy; Julaihah, Umi; Asnawi, Nur; Meldona, Meldona
Jurnal Psikologi Teori dan Terapan Vol. 16 No. 03 (2025): Jurnal Psikologi Teori dan Terapan
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jptt.v16n03.p309-318

Abstract

Background: The Fear of Missing Out (FoMO) phenomenon has contributed to the rise of a consumptive lifestyle among female college students, particularly in fashion. Objective: This study aims to analyze how social media, economic conditions, brand credibility, and accessibility influence students’ consumerist behavior and how the Islamic concept of maslahah can guide consumption control. Method: A qualitative method was employed through in-depth interviews with twelve hijabi students from a state university in Malang. Thematic analysis followed Braun & Clarke’s framework with ethical clearance, member checking to ensure data validity. Results: Social media plays a significant role in creating social pressure to follow trends, but spiritual values and economic considerations act as balancing factors in consumption decisions. The ease of access to shopping and brand image further reinforce consumerist behavior, but people who incorporate the principle of maslahah could limit extravagant lifestyles. Conclusion: The study confirms the role of religious and psychological values in fashion consumption, as well as the importance of Islamic consumption education and financial literacy in higher education to shape balanced consumptive behavior. Abstrak Latar Belakang: Fenomena Fear of Missing Out (FoMO) telah berkontribusi pada meningkatnya gaya hidup konsumtif di kalangan mahasiswi perguruan tinggi, terutama dalam bidang fashion. Tujuan: Studi ini bertujuan untuk menganalisis bagaimana media sosial, kondisi ekonomi, kredibilitas merek, dan aksesibilitas memengaruhi perilaku konsumtif mahasiswa, serta bagaimana konsep Islam tentang maslahah dapat menjadi panduan dalam mengontrol konsumsi. Metode: Metode kualitatif digunakan melalui wawancara mendalam dengan dua belas mahasiswi berhijab dari universitas negeri di Malang. Analisis tematik mengikuti kerangka kerja Braun & Clarke dengan persetujuan etis dan verifikasi anggota untuk memastikan validitas data. Hasil: Media sosial memainkan peran penting dalam menciptakan tekanan sosial untuk mengikuti tren, namun nilai spiritual dan pertimbangan ekonomi menjadi faktor penyeimbang dalam pengambilan keputusan konsumsi. Kemudahan akses belanja dan citra merek turut memperkuat perilaku konsumtif, tetapi penanaman prinsip maslahah dapat membatasi gaya hidup boros. Simpulan: Studi menegaskan peran nilai religius dan psikologis dalam konsumsi fashion, serta pentingnya edukasi konsumsi Islami dan literasi keuangan di perguruan tinggi untuk membentuk perilaku konsumtif yang seimbang.
External Integration and Halal Assurance System Integrity for Achieving the Performance: Based on The Structural Contingency Theory Approach Meldona; Sulis Rochayatun
International Journal of Asian Business and Management Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i5.11745

Abstract

Based on the Structural Contingency Theory, which examines external and internal factors influencing business strategies within the extent of the Halal Food Supply Chain (HFSC), the role of the Halal Assurance System as a variable that can mediate the influence of supplier, customer integration and regulator integration on the Halal MSMEs’ performance. This study used 195 of samples Halal MSME proprietors in Malang Regency with a quantitative methodology, with data evaluated by SEM-PLS. The study’s findings prove that supplier and customer integration have an impact to the MSMEs’ performance. However, regulator integration only significantly impacts MSME performance. The Halal Assurance System owned by halal MSMEs can mediate the influence between supplier and customer integration on the performance of MSMEs. However, the Halal Assurance System owned by halal MSMEs does not significantly mediate the influence of the integration of regulators on the MSMEs’ performance. Effective supplier and customer integration management yields advantages that enhance performance via the Halal Assurance System
Mapping of Green Sukuk Research (2014 - 2023) : With Vosviewer Bibliometric and Literature Review Doni Yusuf Bagaskara; Nanik Wahyuni; Meldona
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9148

Abstract

This study aims to determine the mapping of research around Green Sukuk. The approach used is a mix-method approach, namely VOSviewer bibliometric studies and literature review. Data analysis techniques include: (1) mapping the number of journal publications distributed around green sukuk using Microsoft Excel and Mendeley Desktop based on the year of publication; (2) mapping the results of bibliometric network visualization and journal publication trends around green sukuk using VOSviewer (Visualization of Similarities) algorithm software based on the number of clusters and their items; and (3) mapping research topics around green sukuk using literature studies. The results showed that: (1) based on mapping the number of journal publications, there were 168 journal publications about green sukuk; (2) based on the mapping of VOSviewer bibliometric studies, the results of network visualization around green sukuk are divided into 5 clusters and 24 topic items (3) Based on the mapping of the literature review study, there are 2 topics about green sukuk that often appear, first green sukuk and second Indonesia. The implication and contribution of this research is to map research topics around green sukuk in the world that are often or rarely researched by researchers, so that they can be a reference for researchers afterwards.
Liquidity and Leverage Impact on Islamic Bank Value: A Test on Multigroup Moderated Mediation Effect Ahmad, Yusuf Falaqi; Ekowati, Vivin Maharani; Meldona
Journal of Islamic Economics and Finance Studies Vol 6 No 1 (2025): JIEFeS, June 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v6i1.10869

Abstract

Firm value is a critical indicator for evaluating a company's performance and future prospects in the market. Factors such as liquidity, leverage, and dividend policy can influence firm value, particularly in the Islamic banking sector, which is characterized by distinct financial management principles. This study aims to examine the impact of liquidity and leverage on firm value, with profitability serving as a mediating variable and dividend policy as a moderating variable. The analysis focuses on Islamic Commercial Banks in Indonesia, Pakistan, and Bangladesh over the period 2019–2023. A quantitative research approach is employed, utilizing Moderated Regression Analysis (MRA) and Path Analysis. The sample comprises financial statement data from Islamic Commercial Banks in the three countries. The independent variables are liquidity, measured by the Current Ratio (CR), and leverage, measured by the Debt to Equity Ratio (DER). The dependent variable is firm value, proxied by the Price to Book Value (PBV). Profitability, measured by Return on Assets (ROA), functions as the mediating variable, while the Dividend Payout Ratio (DPR) represents the moderating variable. he findings reveal that both liquidity and profitability have a significant positive effect on firm value, while leverage exerts a significant negative effect. Profitability mediates the relationship between leverage and firm value but does not mediate the relationship between liquidity and firm value. Additionally, dividend policy does not moderate the effect of either liquidity or leverage on firm value. These results suggest that Islamic bank management should prioritize enhancing liquidity and profitability to improve firm value, while also exercising caution in managing leverage due to its adverse impact. Furthermore, as dividend policy does not function effectively as a moderating mechanism, strategies aimed at increasing firm value should focus more on strengthening fundamental financial performance.
Tata Kelola Distribusi Zakat, Infak dan Sedekah (ZIS) dalam Meningkatkan Kesejahteraan Mustahik (Studi Pada Program Sidogiri Community Development (SCD) di LAZ Sidogiri Pasuruan Jawa Timur) Jamali, A; Munir, Misbahul; Meldona, Meldona
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.12119

Abstract

Penelitian ini mengkaji tata kelola distribusi Zakat, Infak, dan Sedekah (ZIS) dalam meningkatkan kesejahteraan mustahik melalui program Sidogiri Community Development (SCD) di LAZ Sidogiri Pasuruan, Jawa Timur. Dengan menggunakan pendekatan kualitatif dan metode studi kasus, penelitian ini bertujuan untuk menganalisis pengelolaan, proses, dan peran distribusi ZIS, serta mengidentifikasi kendala dan strategi optimalisasi program SCD. Hasil penelitian menunjukkan bahwa LAZ Sidogiri menerapkan model pengelolaan ZIS yang terintegrasi dan berbasis pemberdayaan masyarakat, mencakup aspek, pendidikan, dakwah, Kesehatan, kemanusiaan dan ekonomi. Proses distribusi ZIS melalui SCD melibatkan tahapan identifikasi mustahik, penyaluran dana, implementasi program, serta monitoring dan evaluasi yang komprehensif. Kendala utama yang dihadapi meliputi keterbatasan sumber daya, kesenjangan teknologi, dan kompleksitas program. Strategi optimalisasi yang diusulkan mencakup penguatan sistem informasi, pengembangan model pemberdayaan yang adaptif, dan penguatan kemitraan strategis. Penelitian ini berkontribusi pada pengembangan teori dan praktik tata kelola ZIS yang efektif dan berkelanjutan.
ANALISIS VALUE CHAIN PADA RESTORAN HALAL DALAM ESTABLISHING HALAL VALUE CHAIN Suyuti, Mufit; Yuniarti Hidayah Suyoso Putra; Meldona
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09 No. 04 Desember 2024 Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

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

Abstract

This research uses Halal value chain analysis. The Halal value chain analysis method used in this research focuses on internal Halal restaurants which refers to Porter's Value Chain theory. Halal Value Chain analysis is divided into primary activities and secondary activities. This research uses a literature study method because the main aim of this research is to investigate and analyze the Value Chain in Halal Restaurants in Establishing a Halal Value Chain. The data used was taken from journals, news, and so on related to this research. Halal Value Chain, which refers to Porter's Value Chain theory, is considered to be able to analyze halal quality in halal restaurants because it focuses on restaurant internals, apart from increasing food safety for Muslim consumers. Restaurant owner awareness is very important for the protection of halal food. The regulatory framework needs to be improved to better support the halal industry.
Co-Authors Achmad Rizqullah Adhitya Salman Alfarisyi Ahmad Djalaluddin Ahmad, Yusuf Falaqi Aldi Setiadi Alian Jaha, Shinta Raqyh Amaliah, Churil Annisya, Lusy Bastomi, Mohamad Doni Yusuf Bagaskara Eko Suprayitno Farha Kamilatun Nuha Anwar Fatimatuz Zahroh Herlin Fauzia Safitri Hidayat, Safril Jamali, A Julaihah, Umi Lestari, Nimas Dewi Masyhuri Masyhuri Misbahul Munir Muhammad Djakfar Muhammad Djakfar Nanik Wahyuni ‎ Nur Asnawi Oria, Ehsanullah Pranata, Ahmad Adi Putri, Alifiyah Sindy Maretta Qanita, Ariza Riza, Ira Febriliana Dewi Rosmiza Bidin Rosyidah, Rihadatul Izza Sudarmiatin Sulis Rochayatun Suyuti, Mufit Ubaidillah, Muhammad Faiq Umrotul Khasanah Umrotul Khasanah Vivin Maharani Ekowati Yuliati - Yuniarti Hidayah Suyoso Putra Zaeniko Saputra Zelvi Rhizqa Prayudasari, Zelvi Rhizqa