Article Per Year (5 Year)
p-Index From 2021 - 2026
5.844
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 Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah 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
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 
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.
Co-Authors Abiyajid Bustami Abiyajid Bustami Achmad Fikri Ramadhan Adinda Putri Lestari Ady Maulana AF, Rinna Ramadhan Afifa Tanweer Akbar Lufi Zulfikar Aldora Fahira Chermanda Ana Sriekaningsih Andriyan Efhendi Putra Angel Angel, Priskila 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 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 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