Maryam Bte Badrul Munir
Universitas Negeri Surabaya

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Pelatihan Pengelolaan Keuangan Berbasis Syariah Pada PKK Kabupaten Lumajang Sri Abidah Suryaningsih; Clarashinta Canggih; Fira Nurafini; Moch. Khoirul Anwar; Maryam Bte Badrul Munir
Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 3 No. 1 (2023): February
Publisher : Inspirasi Nusantara

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Abstract

Lumajang is one of the areas in East Java, Indonesia, with a Muslim majority population. As Muslims, we must understand sharia rules, including how to manage sharia-based finance. Based on the results of the interviews, it was found that the majority of Lumajang District PKK cadres who are Muslim still do not optimally understand how to manage finances based on Islamic rules. Therefore, financial management training is needed from a sharia perspective to increase people's knowledge and abilities in managing finances according to Islamic rules to bring goodness to the world and the hereafter. Sharia-based financial management training is carried out through preparation, pre-test, training implementation, and post-test. The training results showed that the participant's understanding of sharia-based financial management increased from an average pre-test score of 71% and an average post-test score of 85%.
Evaluation of Asset and Liability Management Strategies in Companies from an Islamic Perspective Maryam Bte Badrul Munir; Norfhadzilahwati Binti Rahim
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 7 No 4 (2022)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.17 KB) | DOI: 10.30651/jms.v7i4.18038

Abstract

Purpose of the study effective asset and liability management analysis is essential to risk management, especially now that banks are performing better. After the 2008–2009 global financial crisis, banks began to assess the risk associated with their assets and liabilities. The banks then established ALCO, an acronym for Asset and Liability Committee. ALCO is permitted to conduct asset and liability management analyses. This theory is essential for the continuation of performance research, particularly for raising awareness of the significance of ALCO and ALM. Asset and liability management is believed to be one technique for businesses to monitor the emergence of performance-harming hazards. Before and after 2008, the bank's annual report illustrated the evolution of ALM and ALCO. This research will examine papers discussing the importance of asset and liability management for increasing a bank's performance. The method employs descriptive analysis based on document analysis technology. It employs Asset and Liability Management keywords from the Mendeley and Google Scholar databases. This study evaluates bank assets and liabilities from 2008 to 2016 using Mendeley software. 47.753.293 items were searched. This research only covered 250 banking performance papers. 25 of 250 articles from 2008 to 2016 discussed banks. Each paper contains a title, year of publication, methodological type (quantitative or qualitative), and objective
ACCOUNTING CONSERVATISM DURING COVID-19: EVIDENCE FROM INDONESIA Irwan Adimas Ganda Saputra; Maryam Bte Badrul Munir
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.243

Abstract

This study investigated the factors influencing accounting conservatism in the tourism sector during the Covid-19 pandemic. The sample was selected through purposeful sampling and assessed through multiple linear regression. The investigation results showed that leverage significantly impacts accounting conservatism, while business size has a significant negative impact. Neither institutional ownership nor capital institutions significantly impacted accounting conservatism during the COVID-19 pandemic. The study also discovered that firms with a higher level of accounting conservatism were better able to control the impact of the pandemic on their financial performance and maintain their firm's financial performance despite challenging economic conditions than firms with a lower level of conservatism. This proved how accounting conservatism contributes in improving how the pandemic's effects are reflected in financial reporting. Overall, the results of this Indonesian study indicated that conservatism in accounting has been a valuable tool for businesses to control the COVID-19 pandemic's effects on their financial accounts. Thus, by recognizing losses and expenses earlier, companies could provide a more accurate picture of their financial position and better manage the risks associated with the pandemic.
SOCIAL MEDIA-DRIVEN CONSUMER BOYCOTT IN INDONESIA: EXPLORING THE INTENSION-BEHAVIOR GAP THROUGH SOCIAL INFLUENCE AND ISLAMIC ETHICS Lutfiyah Rahma Novelika; Maryam Bte Badrul Munir; Moh. Farih Fahmi
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 1 (2026): FEBRUARY
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i1.934

Abstract

This study systematically synthesizes existing literature to explain how social media-driven social influence shapes consumer boycott intention, what factors contribute to the intention–behavior gap between boycott intention and actual participation, and how Islamic ethical values explain consumer participation in social media-driven boycott movements in Indonesia. A Systematic Literature Review (SLR) was conducted using the PRISMA framework to identify, screen, and select relevant studies. Twenty-eight articles published between 2018 and 2026 met the predefined inclusion and exclusion criteria and were analyzed using thematic synthesis to identify recurring themes, compare findings across studies, and develop an integrated understanding of consumer boycott movements. Social media consistently strengthens consumer boycott intention by accelerating information dissemination, reinforcing collective awareness, and amplifying social influence. However, stronger boycott intention does not necessarily translate into actual boycott participation because consumer behavior is simultaneously shaped by psychological, contextual, and practical factors, including moral reasoning, perceived boycott effectiveness, product availability, and brand attachment. The synthesis also indicates that Islamic ethical values, reflected in religiosity, humanitarian solidarity, and principles of justice, provide an important framework for explaining consumer participation and sustained commitment to boycott movements among Indonesian Muslim consumers. Integrating digital social influence, the intention–behavior gap, and Islamic ethical values provides a more comprehensive understanding of consumer boycott behavior in digital environments. The findings may support future research on ethical consumption while offering insights for policymakers and businesses in responding to consumer activism surrounding socio-political issues. This review contributes by synthesizing evidence across studies into three interconnected themes social media-driven social influence, the intention–behavior gap, and Islamic ethical values thereby providing a more comprehensive understanding of consumer boycott movements in Indonesia.
HALAL FOOD RESEARCH IN INDONESIA: PUBLICATION TRENDS, THEMATIC EVOLUTION, AND EMERGING TECHNOLOGIES (2015–2026) Erlina Pertiwi; Moh. Farih Fahmi; Maryam Bte Badrul Munir
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 1 (2026): FEBRUARY
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i1.984

Abstract

This study aims to systematically map the development of halal food research in Indonesia, identify publication trends, thematic structures, and emerging technological topics, and provide directions for future research. A bibliometric analysis was conducted on 197 Scopus-indexed publications published between 2015 and 2026. Data were retrieved using a comprehensive search query covering halal food, halal certification, halal supply chain, traceability, authentication, and related topics. Following the PRISMA 2020 screening procedure, the selected publications were analyzed using Microsoft Excel and VOSviewer 1.6.20 through publication trend analysis, keyword co-occurrence mapping, clustering, overlay visualization, and density visualization. The results reveal a substantial increase in publication output during the study period, reflecting growing academic interest in halal food issues in Indonesia. Keyword co-occurrence analysis identified five thematic clusters covering halal governance and certification, consumer trust and religiosity, halal supply chain management, blockchain-enabled traceability, food safety, and halal authentication technologies. Overlay visualization indicates a gradual shift from conventional certification- and consumer-oriented studies toward technology-driven themes such as blockchain, traceability, Internet of Things, and digital halal assurance systems. Density visualization further shows that halal certification and halal supply chain remain dominant research themes, while authentication technologies such as real-time PCR, FTIR, chemometrics, and GC–MS represent emerging areas of investigation. The study relies exclusively on the Scopus database and therefore may not capture relevant publications indexed in other databases. Nevertheless, the findings provide a comprehensive overview of the intellectual structure, thematic evolution, and emerging directions of halal food research in Indonesia. This study offers an updated bibliometric mapping of halal food research in Indonesia for the 2015–2026 period and highlights the growing importance of halal governance, digital traceability, and scientific authentication technologies in strengthening halal assurance systems and supply chain integrity
High-Performance Work Systems in the Indonesian Context: A Strategic Human Resource Management Literature Review Maryam Bte Badrul Munir; Umi Hamidaton Soffian Lee; Nur Hidayati Sanusi; Tahani Badrul Munir
Journal Creative Economics and Trading Halal Ecosystem Vol. 4 No. 02 (2026): Journal CETHE Vol 04 No 2 2026 - In Progress
Publisher : GERASI INSAN NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56404/cethe.v4i02.415

Abstract

Over the past three decades, High-Performance Work Systems (HPWS) have become central to Strategic Human Resource Management (SHRM) globally. However, recent literature between 2020 and 2027 exhibits extreme geographical and disciplinary imbalances. While global outputs reached 32,467 documents—heavily dominated by China and the United States—a severe disciplinary indexing overlap exists with the hard sciences. More critically, a systematic filtering combining the core construct with the geographical boundary of Indonesia yielded a mere five empirical articles. A synthesis of these localized studies reveals that HPWS does not operate through direct effects; instead, its efficacy is fully contingent upon complex intervening mechanisms, such as psychological empowerment, emotional exhaustion, and organizational climate. This severe literature scarcity exposes a profound empirical gap, strongly validating the academic necessity for qualitative, context-specific investigations to bridge the regional SHRM theoretical divide within the unique Indonesian institutional landscape.