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All Journal Laa Maisyir Jurnal Ekonomi Islam Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Tabarru': Islamic Banking and Finance JESI (Jurnal Ekonomi Syariah Indonesia) Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Multidisiplin Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Teknologi dan Manajemen Industri Terapan International Journal of Economics and Management Research Innovative: Journal Of Social Science Research AMMA : Jurnal Pengabdian Masyarakat Journal of Empowerment and Community Service Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Halal Industry Studies IJMA The Eastasouth Journal of Social Science and Humanities Journal of Islamic Economics and Business Ethics (JIESBI) Economic and Business Horizon INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Aksi Kita: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics and Management Research Journal of Islamic Economics and Business Ethics EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah OBOR: Oikonomia Borneo
Swadia Gandhi Mahardika
Universitas Mulawarman
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Environmentally Friendly Waqf Model: A Response to Sustainable Economic Development and the Presence of a Circular Economy Swadia Gandhi Mahardika; Afifa Tanweer
JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 2 No 1 (2025)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jiesbi.v2i1.180

Abstract

The excessive utilization of natural resources and the accumulation of waste pose serious challenges to sustainable development. The circular economy has emerged as a viable solution by emphasizing the reuse and recycling of materials. This study explores the significance of sustainable development and the necessity of a circular economy in achieving it. Effective waste management plays a crucial role in environmental protection and enhances living standards. In this context, waqf can contribute to environmental sustainability through the concept of green waqf. This study employed the literature review method to identify, review, evaluate, and synthesize relevant research on the phenomenon of interest and related research questions. By implementing the literature review approach, journal articles were systematically reviewed, and each process followed predetermined steps and procedures. The findings revealed that the proposed green waqf model consisted of five stages. First, the waqif transfers cash waqf to a waqf institution (nazir). Second, the nazir allocates waqf funds to establish a training center equipped with waste management technology to enhance human resource development. Third, the nazir, through the training center, provides skill development programs to empower beneficiaries (mauquf 'alaih). Fourth, beneficiaries are expected to secure employment and increase their productivity after completing the training. Fifth, continuous monitoring and evaluation must be conducted to ensure ongoing improvements. Ultimately, the proposed green waqf model is expected to contribute to both economic and environmental sustainability.
Perceptions of civil servant towards sharia bank service: evidence from employees on public works and spatial planning department in Samarinda city Mahardika, Swadia Gandhi; Fajri AF, Muh Shadiqul; Bustami, Abiyajid; Ain Fitriah, Rinna Ramadhan; Yuningsih, Isna
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2936

Abstract

The background of this research was the salary distribution for the civil servants. The salary distribution for employees on the Department of Public Works and Spatial Planning or Dinas Pekerjaan Umum dan Penataan Ruang (PUPR) in Samarinda City was from the conventional bank. However, the civil servants mostly used Sharia Bank for their daily activities. The utilization of the Sharia Bank based on the users’ perception. Knowledge and response were the factors to influence this perception. The research aimed to know 1) the perception of civil servants on the Department of Public Works and Spatial Planning in Samarinda City toward the use of Sharia Bank services based on knowledge and response, and 2) the main factor that influenced the civil servants to choose the Sharia Bank. This research was field research with a phenomenology approach. The data collection methods for this research were interviews and documentation. The data was collected from civil servants on the Department of Public Works and Spatial Planning Samarinda City as users of the Sharia Bank services. The research results showed that 1) the perception of civil servants on the Department of Public Works and Spatial Planning in Samarinda City based on the employee’s knowledge and response. The civil servants appraised the Sharia Bank as their first choice. The employees understood about the Sharia Bank such as its products, the bank‟s administration, its strategic place, the Sharia Bank promotion, the service qualities, Sharia Bank‟s facilities, and the fast service transaction. The response was influenced by factors such as culture, technology, social, and psychology. 2) The psychological factor that influences employees using the Sharia Bank services was a self-awareness to have freedom usury. For the civil servants, using the Sharia Bank services brought some benefits such as feel peaceful, secured, and blessed.
Implementasi Etika Bisnis Islam dalam Transaksi Jual Beli di Pasar Bengkuring Kota Samarinda: Penelitian Hafitri Amelia Syam; Swadia Gandhi Mahardika
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.943

Abstract

Research conducted by Hafitri Amelia Syam This study was conducted to analyze the understanding and implementation of Islamic business ethics when buying and selling transactions in the Bengkuring market in Samarinda City Islamic business ethics include the main principles such as Tawhid, balance, honesty, responsibility, and free will This should be a guide for activities in conducting research, The research method used is explained by using observation techniques on the conditions in the Bengkuring market, interviews and documentation Information providers for this survey include market managers, sellers and buyers The results of the study indicate that market activities that occur like markets in general try to apply the principles of Islamic business ethics For example, by maintaining transactions, we have maintained correct information related to products and sales of halal products and tried to provide free will for buyers to choose what products are needed However, the implementation is still not optimal due to the limited knowledge of sellers and buyers in the concept of Islamic business ethics.
Pendampingan Percepatan Pembuatan Lemang pada UMKM Lemang Banjar: Pengabdian Rinna Ramadhan Ain Fitriah; Nurfiza Widayati; Selly Swandari; Akbar Lufi Zulfikar; Swadia Gandhi Mahardika; Indra Maulana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1104

Abstract

Lemang Banjar MSMEs in Samarinda City face various challenges in their production process, such as limited capital, long production process, and unattractive product packaging. This community service program aims to support production acceleration through redesigning packaging design and proposing the use of production aids, especially coconut milk squeezing tools, to improve work efficiency. Activities are carried out through initial surveys, solution discussions, implementation in the field, and monitoring and evaluation. The results show that the new packaging design is able to strengthen product branding and attract consumer interest, while production process efficiency can be improved with more modern equipment solutions. This approach is expected to improve the competitiveness of Lemang Banjar MSMEs in a sustainable manner.
Hubungan Kontrol Diri dengan Perilaku Konsumtif Perspektif Islam (Studi pada Penggemar K-pop di Kalangan Mahasiswa Progam Studi Ekonomi Syariah Universitas Mulawarman): Penelitian Mursyidah Nursitta Ilmina; Swadia Gandhi Mahardika; Akbar Lufi Zulfikar
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1977

Abstract

His research was conducted by Mursyidah Nursitta Ilmina with the title “The Relationship Between Self-Control and Consumptive Behavior from an Islamic Perspective (A Study on K-Pop Fans Among Students of the Sharia Economics Study Program at Universitas Mulawarman)” under the supervision by Mr. Swadia Gandhi Mahardika. The phenomenon of consumptive behavior among university students, particularly those who are fans of popular culture such as K-Pop, has become a relevant issue in the study of Islamic economics. This research aims to determine the relationship between self-control and the consumptive behavior of K-Pop fan students. This study uses a quantitative approach with a population consisting of 46 students from the Sharia Economics Study Program at Universitas Mulawarman who are K-Pop fans. Data were analyzed using linear regression analysis. The results of the study show that self-control has a negative and significant effect on students' consumptive behavior. The higher an individual's level of self-control, the lower their tendency to engage in consumptive behavior, especially toward K-Pop-related products.
The Influence of Financial Literacy on Interest in Conducting Online Financing in Employees with Religiosity Variables Munauwaroh, Siti; Mahardika, Swadia Gandhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3260

Abstract

This study aims to determine the effect of Islamic financial literacy on the interest in conducting Islamic online financing with religiosity as a moderating variable on employees of the Nabil Husein Islamic Boarding School. This study uses a quantitative method with a population of all Islamic boarding school employees and a sample size of 40 respondents. The data collection technique was carried out by distributing questionnaires directly to the office of the Nabil Husein Islamic Boarding School. Data analysis was carried out using the outer model analysis tool, inner model, and hypothesis testing to test the relationship between variables. The results of the study indicate that Islamic financial literacy has a significant effect on the interest in Islamic online financing. This means that the higher the Islamic financial literacy, the higher the individual's interest in using Islamic-based online financing services. However, the religiosity variable does not have a positive effect and is unable to moderate the effect of Islamic financial literacy on this interest. This shows that the level of employee religiosity does not strengthen the relationship between Islamic financial literacy and interest in Islamic online financing. These findings provide implications for Islamic financial institutions to focus more on improving Islamic financial literacy in order to encourage interest in Islamic online financing products.
The Effect of Regional Taxes and Regional Levies on Regional Financial Independence which Impact Economic Growth Zulfikar, Akbar Lufi; Swandari, Selly; Fitriah, Rinna Ramadhan Ain; Mahardika, Swadia Gandhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3261

Abstract

This study aims to determine the effect of regional taxes and regional levies on regional financial independence and their impact on economic growth in PPU. The method used is a quantitative approach with path analysis using SPSS software version 26. The results of the study indicate that regional taxes have a positive and significant effect on regional financial independence. The same thing is also shown by regional levies which significantly increase the level of fiscal independence. In addition, both regional taxes and regional levies have been shown to have a positive effect on economic growth in the region. Another important finding shows that regional financial independence also has a significant contribution to increasing economic growth. These results indicate that increasing regional original income from the tax and levy sector has a crucial role in strengthening regional fiscal capacity and encouraging sustainable economic development. Therefore, local governments need to continue to optimize the potential for revenue from taxes and levies through effective, transparent, and accountable governance in order to realize independent and prosperous regions.
Analysis of Zakat, Infaq, and Alms Fundraising Policy Through IRAC Method Wahyuni, Sri; Mahardika, Swadia Gandhi; Pramono, Adi Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3289

Abstract

This study analyzes the Zakat, Infaq, and Sedekah (ZIS) fundraising model in Bontang City with a focus on the policy of zakat deductions from the salaries of State Civil Apparatus (ASN) based on the Mayor's Regulation in 2013. The approach used is a juridical-normative approach with the IRAC (Issue, Rule, Analysis, and Conclusion) method to influence treatment and identify the optimal potential of ZIS. The results of the study indicate that although the mandatory zakat policy for ASN has been implemented, its contribution to increasing ZIS funds is still limited. This is because the regulation does not yet cover employees of State-Owned Enterprises (SOEs) and the private sector which have great potential in increasing zakat collection. This study also compares previous findings which show that countries with zakat regulations that are inclusive of the private sector have higher levels of compliance and fund acquisition. Therefore, regulations that cover SOEs employees and large companies in Bontang City are considered important to optimize ZIS fund collection. A more inclusive policy will strengthen zakat distribution programs, support poverty alleviation, education, and community economic empowerment.
Analisis Pengelolaan Dana BOSNAS dan BOSDA SMA Negeri di Kota Samarinda Terhadap Kinerja Keuangan Sekolah Zulfikar, Akbar Lufi; Mahardika, Swadia Gandhi; Swandari, Selly
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan melakukan pelaksanaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda telah dilaksanakan sesuai dengan regulasi yang berlaku dan untuk mengetahui pengelolaan keuangan dalam hal ini adalah pengeluaran/keadaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda. Penelitian ini adalah sebanyak 18 Sekolah Menengah Atas Negeri di Kota Samarinda. Dalam penelitian ini menggunakan tipe penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini menunjukan hasil bahwa Pelaksanaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) Sekolah Menengah Atas Negeri di Kota Samarinda telah memenuhi  regulasi yang telah ditetapkan Pengelolaan keuangan dalam hal ini adalah pengeluaran/realisasi  Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) berdampak terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda. Dana yang dialokasikan untuk 18 sekolah yang ada di kota Samarinda yang bersumber dari BOSNAS dan BOSDA berjumlah Rp. 27. 917.500.000,- sementara realisasi sebesar Rp. 24.586.745.984,- atau sebesar 88%. Dana yang tidak dapat dimanfaatkan yaitu sebesar  Rp. 3.330.754.016,- (22 %), jumlah ini jika dapat dimanfaatkan secara maksimal tentunya akan lebih meningkatkan manfaat dari tujuan penganggaran BOS yaitu untuk meningkatkan kualitas layanan pendidikan khususnya yang terkait langsung dengan guru, tenaga pendidikan, tenaga administrasi dan siswa sekolah.
Factors Affecting Land And Building Tax And Locally-Generated Revenue Kutai Timur District Akbar Lufi Zulfikar; Swadia Gandhi Mahardika
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.107

Abstract

The purpose of this study is to analyze PDRB per capita and the number of taxpayers that affect land and building taxes and locally-generated revenue. This research is causality research, which analyzes the effect of exogenous variables on endogenous variables. The variables used are PDRB Per Capita, Number of Taxpayers, Land Building Tax and Regional Original Income in East Kutai Regency. The data used in this study are secondary time series data from 2011 to 2020 sourced from the Regional Revenue Service of East Kutai Regency and the Central Statistics Agency (BPS) of East Kutai Regency, using Path Analysis.The results of the per capita GDP research have a positive and significant effect on the Building Land Tax, Taxpayers have a negative and insignificant effect on the Building Land Tax. Then PDRB Per capita has a positive and significant effect, Taxpayers have a negative and insignificant effect on Regional Original Income. Land and Building Tax has a significant effect on Regional Original Income. The indirect effect of Per capita PDRB has a negative and insignificant effect on Regional Original Income through the Land and Building Tax. The indirect effect of the Taxpayer has a positive and insignificant effect on Regional Original Income through the Land and Building Tax in East Kutai Regency.
Co-Authors Abdullah Sani Abiyajid Bustami Abiyajid Bustami Achmad Fikri Ramadhan Adinda Putri Lestari Ady Maulana AF, Rinna Ramadhan Afifa Tanweer Afifa Tanweer Akbar Lufi Zulfikar Aldora Fahira Chermanda Ana Sriekaningsih Andriyan Efhendi Putra Angel Anita Purnasari Badrus Syamsi Bernadetta Tjandra Wulandari Bonifasius Julio Haryanto Bustami, Abiyajid Edelwais Elsa Yolanda Sihotang Endang Dwi Sulistyowati Faris Dwi Andhika Hafitri Amelia Syam Hajrah Hanif Ilman Maulana Imelda Veronica Gea Indra Maulana Indra Maulana Indra Maulana` Indra Maulana Isna Yuningsih Isna Yuningsih Juliana Lebang Loso Judijanto Maria Regina Sihombing Miftahul Huda Muh Shadiqul Fajri AF Muhamad Brefanzha Danielo Cahaya Yusup Muhammad Gunawan Yunus Muhammad Rafi Satria Dananjaya Muhammad Rizky Haryadi Muhammad Saleh Muhammad Siddik Munauwaroh, Siti Mursyidah Nursitta Ilmina Noval Riza Muzaki Novena Angelica Benisa Nur Annisaa Nur Aulia Rahmah Nur Salsabila Sadjiru Nuraeni Munayya Khofifah Nurfiza Widayati Nurfiza Widayati Nurhikmah Nurul Hidayah Noviana Pramono, Adi Tri Prasetiyorini, Pudhak Priskila Angel Purwanti Raditya Arya Kosasih Ragasukma Mahardika Rahcmad Budi Suharto Rahma Tri Bungsu Anugrah Rahmah, Asmadhini Handayani Ramadhani, Muhammad Harits Zidni Khatib Riel Martin Sirait Rinna Ramadhan Ain Fitria Rinna Ramadhan Ain Fitriah Rokhimah Rokhimah Ruqayyidah Ruqayyidah Selly Swandari Siti Sadina Audisha Rizal Soleha Mutmainnah Sri Wahyuni Sugiarto Sugiarto Sugiarto Sukma Bima Fatri Swadia Indra Maulana Syakilla Hasta Oktaviani Tsaura An Nisa Salsabila Us Us Surya Nopendi Vita Briliana Wahyuni, Sri Widayati, Nurfiza Widayati, Nurfiza Widya Ayu Andini Widyatmike Gede Mulawarman Yogiyana Sriwahyuningsih Yusniar Yusuf Ibrahim