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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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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.
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.
KONTRIBUSI INSTRUMEN ZAKAT DALAM MENDUKUNG PEMBANGUNAN BERKELANJUTAN DI KOTA BALIKPAPAN Badrus Syamsi; Abiyajid Bustami; Sugiarto; Muh Shadiqul Fajri AF; Swadia Gandhi Mahardika
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Penelitian ini dilatarbelakangi oleh perkembangan instrumen zakat dalam mendukung pembangunan berkelanjutan di Kota Balikpapan. Hal inilah yang menjadi alasan strategis untuk mensosialisasikan gerakan zakat, bahwa zakat tidak hanya sekedar instrumen keagamaan, tetapi juga merupakan instrumen sosial yang dapat mendukung pembangunan dunia, khususnya kota Balikpapan. Penelitian ini merupakan penelitian dengan pendekatan kombinasi metode (mixed method) yaitu kualitatif dan kuantitatif. Pendekatan kualitatif pada penelitian ini dilakukan dengan cara melakukan kajian dan analisis data berupa observasi dan dokumentasi pada laporan tahunan Baznas Kota Balikpapan yang dilakukan selama kurun waktu antara tahun 2015 sampai dengan tahun 2020. Sedangkan kuantitatif pada penelitian ini digunakan untuk melakukan analisa sejauh mana kualitas instrument zakat dalam mendukung kesejahteraan mustahik. Hasil penelitian menunjukan kontribusi zakat dalam mendukung pelaksanaan SDGs di Baznas Kota Balikpapan dilaksanakan dalam tujuh tujuan SDGs. Berdasarkan klasifikasi model CIBEST, pendayagunaan dana zakat produktif berdampak dalam menurunkan kemiskinan material dan spiritual masing-masing sebesar -35% dan -9.3%, sedangkan dalam peningkatkan kualitas kesejahteraan mustahik, program penyaluran dana zakat produktif berperan sebesar 33% mustahik telah meningkat kesejahteraannya.
Sosialisasi Central Bank Digital Currency (CBDC) Dalam Perspektif Ekonomi Syariah Swadia Gandhi Mahardika; Akbar Lufi Zulfikar; Rinna Ramadhan Ain Fitriah; Nurfiza Widayati
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 12 : Januari (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

From a Sharia Economic Perspective, Central Bank Digital Currency is a type of Fintech. The purpose of this socialization is to learn about it. The aim of this community is to study how Sharia places Central Bank Digital Currency as a currency or medium of exchange, and its influence. They will also see whether it is suitable to be used as a medium of exchange. Furthermore, the functions of money such as medium of exchange, standard of deferred payment, store of value, and unit account are adjusted to the value obtained from CBDC tracking and fiqh analysis. This study will investigate the concept of money and its components, as well as whether CBDCs are fair. Apart from that, this community will provide an explanation of Islamic views, especially Sharia views, regarding CBDC as a currency and medium of exchange.
Edukasi Mengenai Keaslian Uang Rupiah Di Kawasan Wisata Gunung Bromo Swadia Gandhi Mahardika; Akbar Lufi Zulfikar; Sugiarto; Abiyajid Bustami
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 5 : Juni (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

As a symbol of state sovereignty, the Indonesian people must respect and be proud of the rupiah as a legal means of payment. The aim of this outreach is to provide business actors in the Mount Bromo tourist area with in-depth knowledge and understanding of the true characteristics of rupiah currency. This activity was carried out in the Mount Bromo tourist area in East Java. Business actors responded positively to the socialization of the characteristics of real money and fake money. Business people's knowledge and awareness of how to distinguish real money from fake has increased as a result of the outreach campaign. It is hoped that this will help prevent the spread of counterfeit money in society, including in the Mount Bromo tourist area.
Pemanfaatan Pekarangan Rumah Untuk Budidaya Sayuran Sebagai Alternatif Usaha Sampingan Di Desa Loa Janan Ulu Kecamatan Loa Janan Kabupaten Kutai Kartanegara Nurfiza Widayati; Selly Swandari; Akbar Lufi Zulfikar; Indra Maulana; Swadia Gandhi Mahardika
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 9 : Oktober (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The use of home gardens for vegetable cultivation in Loa Janan Ulu Village reflects the community's efforts to develop sustainable side businesses. With limited land area in the home gardens, villagers use it efficiently to grow vegetables. This aims to meet family food needs, improve welfare, and create alternative livelihoods. Loa Janan Ulu Village, located in Kutai Kartanegara Regency, has good agricultural potential, but limited land encourages people to use home gardens as fertile fields for various types of vegetables. Cultivating vegetables in home gardens provides double benefits, namely providing a supply of fresh vegetables for daily consumption needs and generating potential additional income through the sale of the harvest. The use of organic and environmentally friendly farming methods is increasingly being implemented by the community, creating a sustainable agricultural system and maintaining the sustainability of the surrounding environment. In addition, vegetable cultivation activities in home gardens also have the potential to increase food security and reduce dependence on supplies from outside the region. With initiatives like this, the people of Loa Janan Ulu Village not only act as consumers, but also as local vegetable producers who can contribute to the development of the local economy. The local government can support this effort by providing agricultural training, access to markets, and other supporting facilities to increase the productivity and sustainability of vegetable cultivation businesses in home gardens. The delivery method used is face-to-face lectures and discussing case studies of preparing business plans in the agricultural sector by visiting the location of the farming business in managing home gardens into a place of business that has economic value directly in Loa Janan, then continued with discussions and questions and answers. The equipment used includes a laptop and a photo camera for taking documentation. The results of this community service activity are expected to increase the income of vegetable farmers and this business will continue to grow and become a business that provides the main income to farmers in Loa Janan Ulu Village, Loa Janan District, Kutai Kartanegara Regency. The results of this vegetable farming business will be sold to the local market and the demand for this vegetable production is very high because it is a complement to the staple food of the local community. With the material on developing vegetable farming businesses to utilize home gardens that has been delivered, it is hoped that PKM participants, namely vegetable farmers, will be able to manage their businesses well so that they get maximum turnover in the future.
Literasi Akad Dan Produk Perbankan Syariah Di SMA Negeri 1 Muara Badak Kabupaten Kutai Kartanegara Rinna Ramadhan Ain Fitriah; Nurfiza Widayati; Akbar Lufi Zulfikar; Swadia Gandhi Mahardika
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 9 : Oktober (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

This community service aims to provide literacy and knowledge about Islamic banking contracts and products to the students of SMA Negeri 1 Muara Badak, Kutai Kartanegara Regency. This activity is carried out as a form of community service by the Sharia Economics Program of the Faculty of Economics and Business, Mulawarman University. The program lasted for three days, involving seminars and interactive discussions on the principles, contracts, and products offered by Islamic banking. The results of the activity showed an increase in participants' understanding and awareness of the importance of choosing financial institutions that comply with Islamic law, as well as the differences between Islamic and conventional banking. Recommendations include the need for deeper financial education, the use of technology in Islamic financial literacy, and the active role of teachers and parents in strengthening this knowledge.
Edukasi Bahaya Investasi Ilegal Dan Pinjaman Online Ilegal Di Kecamatan Sangatta Kabupaten Kutai Timur Akbar Lufi Zulfikar; Selly Swandari; Swadia Gandhi Mahardika; Priskila Angel
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 10 : November (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The success of the implementation of socialization activities about online loans in Sangatta District, East Kutai Regency is due to supporting factors, including: 1. The great desire of the community to know and understand the material on the definition of personal data protection, personal data protection regulations; 2. There is support from leaders in Sangatta District, East Kutai Regency. In the implementation of this activity as a whole, it can reduce inhibiting factors, but these inhibiting factors also arise, including some participants who are not serious because they are not used to sitting for hours so that some shout and talk to each other with other participants, some enter and leave the room without permission.
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