Article Per Year (5 Year)
p-Index From 2021 - 2026
5.954
P-Index
This Author published in this journals
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 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 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
Swadia Gandhi Mahardika
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
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.
The Interplay of Compensation and Working Facilities on Local Tax Revenue: A Data Panel Evidence of Municipalities in East Borneo Ramadhani, Muhammad Harits Zidni Khatib; Mahardika, Swadia Gandhi; Rahmah, Asmadhini Handayani
The Eastasouth Journal of Social Science and Humanities Vol. 1 No. 03 (2024): The Eastasouth Journal of Social Science and Humanities (ESSSH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esssh.v1i03.265

Abstract

This study investigates the relationship between employee compensation, working facilities, and local tax revenue generation in East Kalimantan Province, Indonesia. Utilizing panel data multiple linear regression analysis, the research analyzes financial reports from ten Regencies and Cities (Balikpapan, Samarinda, Bontang, Kutai Timur, Kutai Barat, Kutai Kartanegara, Penajam Paser Utara, Berau, Mahakam Ulu, and Paser) over the period of 2017-2023. Employee compensation, represented by growth of employee expenditures (PBP), captures the year-to-year increase in personnel costs. Working facilities, represented by growth of goods and service expenditures (PBBJ), reflect the year-to-year change in spending on operational resources. The findings reveal a positive association between both growth in employee expenditures and growth in goods and services expenditures with local tax revenue, but these relationships are not statistically significant. This suggests that factors beyond employee compensation and working facilities likely play a more prominent role in driving regional tax revenue growth.
IMPLEMENTASI MANAJEMEN RISIKO PADA PERBANKAN SYARIAH DI INDONESIA Mahardika, Swadia Gandhi; Zulfikar, Akbar Lufi; Ain Fitriah, Rinna Ramadhan
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.15108

Abstract

Untuk menjamin stabilitas keuangan dan kepatuhan terhadap prinsip Syariah, perbankan syariah di Indonesia harus menerapkan manajemen risiko. Penelitian ini menyelidiki metode dan masalah manajemen risiko dalam konteks keuangan Islam. Studi ini melihat bagaimana metode manajemen risiko yang sesuai dengan Syariah dikombinasikan dengan metode manajemen risiko konvensional, dengan penekanan pada perubahan yang diperlukan untuk memenuhi persyaratan undang-undang dan sejalan dengan prinsip-prinsip etika Islam. Studi ini juga mengevaluasi seberapa efektif metode yang digunakan pada bank syariah di Indonesia untuk mengidentifikasi, menilai, dan mitigasi risiko, dengan menekankan betapa pentingnya transparansi dan tata kelola untuk mengurangi risiko keuangan. Penelitian ini juga membahas bagaimana badan pengawas berkontribusi pada pengembangan budaya manajemen risiko yang kuat di sektor perbankan syariah untuk meningkatkan ketahanan dan kepercayaan para pemangku kepentingan. Pada akhirnya, penelitian ini memberikan pemahaman yang lebih baik tentang bagaimana bank syariah di Indonesia menangani risiko sambil mempertahankan prinsip Syariah, dan menawarkan wawasan tentang metode manajemen risiko yang paling efektif dalam industri keuangan Islam di seluruh dunia. Kata Kunci: Bank Syariah, Manajemen Risiko, Prinsip Syariah
Examining the Ethical Dimensions of Asset Seizure in Credit Transactions: A Study from the Perspective of Islamic Law Ana Sriekaningsih; Vita Briliana; Loso Judijanto; Rokhimah Rokhimah; Swadia Gandhi Mahardika; Us Us Surya Nopendi; Yusniar Yusuf Ibrahim
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i1.5829

Abstract

This study aims to examine the ethical dimensions of asset repossession practices in credit sales from the perspective of Islamic law. In the context of Islamic law, credit transactions must adhere to principles of justice, honesty, and transparency, where the repossession of goods by the seller when the buyer fails to fulfill their obligations requires a thorough ethical review. This research employs a qualitative approach with a case study method focusing on companies that implement credit systems in their sales. Data were collected through in-depth interviews with business practitioners and consumers, as well as through the analysis of related documents. The results indicate that although asset repossession in credit sales is recognized as a seller’s right, this practice often conflicts with Sharia principles if it is not carried out with fair consideration for the interests of both parties. The study concludes that there is a need for a more just and transparent mechanism in the repossession process to ensure that the rights of all parties are protected in accordance with Islamic business ethics principles. As a recommendation, it is proposed to develop more detailed ethical guidelines regarding asset repossession in credit sales so that they can be applied consistently and fairly in Sharia business practices.
The Impact of Non-Cash Payment Systems on Inflation in Indonesia Akbar Lufi Zulfikar; Selly Swandari; Swadia Gandhi Mahardika; Imelda Veronica Gea
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 5 No. 1 (2026): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v5i1.1629

Abstract

This study investigates the impact of non-cash payment systems on inflation in Indonesia, focusing on three major instruments: ATM cards, credit cards, and electronic money (e-money). The rapid development of digital payment technologies has transformed consumer behavior and the circulation of money, potentially influencing the country’s inflation dynamics. Using a quantitative research approach and multiple linear regression analysis, this study examines monthly data from 2022 to 2024 to assess how different non-cash transactions affect inflation. The empirical findings reveal that ATM card transactions have a positive and statistically significant effect on inflation, indicating that higher ATM transaction volumes are associated with increased consumer spending. Conversely, credit card transactions demonstrate a negative but significant effect, suggesting that deferred payments may moderate inflationary pressures. Meanwhile, e-money transactions have a negative yet insignificant effect, implying limited influence given their lower transaction volume compared to other instruments. Overall, the results highlight that the impact of non-cash payment systems on inflation varies across payment types and their intensity of use, providing valuable insights for policymakers in managing monetary stability amid the growing digitalization of financial systems.
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): JIESBI: Journal of Islamic Economics and Business Ethics
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.
Co-Authors 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, Bernadetta Tjandra Bonifasius Julio Haryanto Bustami, Abiyajid Edelwais Elsa Yolanda Sihotang Endang Dwi Sulistyowati Faris Dwi Andhika Hafitri Amelia Syam Hajrah Hanif Ilman Maulana Heni Pujiastuti Indra Maulana Indra Maulana Indra Maulana` Indra Maulana Isna Yuningsih Isna Yuningsih Juliana Lebang Loso Judijanto Maria Regina Sihombing 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 Raditya Arya Kosasih Ragasukma Mahardika 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 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