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All Journal JURNAL ECONOMIA JOURNAL OF INDONESIAN ISLAM Jurnal Bina Praja JRB-Jurnal Riset Bisnis International Journal of Financial, Accounting, and Management SULUH: Jurnal Abdimas Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat JIMP: Jurnal Ilmiah Manajemen Pancasila TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah
Baharuddin, Gunawan
Fakultas Ekonomi Dan Bisnis, Universitas Pancasila, Indonesia
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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ALIGNING ENTREPRENEURIAL INTENTION TOWARDS SUSTAINABLE DEVELOPMENT AMONG MUSLIM YOUTH IN INDONESIA Gunawan Baharuddin; Asmak Ab Rahman
JOURNAL OF INDONESIAN ISLAM Vol 14, No 2 (2020)
Publisher : State Islamic University (UIN) of Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/JIIS.2020.14.2.407-430

Abstract

The Emergence of Waqf Bank: A Social welfare Alternative in Indonesia Gunawan Baharuddin; Bayu Taufiq Possumah
Media Syari'ah Vol 18, No 2 (2016)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v18i2.1918

Abstract

Rapid growth of Islamic Bank for the last decades shows a massive positive impact not only for the muslim itself but also for the non-muslim because the unique dan different offered system. Unfortunately, the Islamic banking industry nowadays only touches on a few minor aspects of the contribution to increase prosperity of the "small" peoples. However, 56.5 millions unit of Micro and Smal-Medium Enterprises (2012) has contributed 60% of Indonesian GDP and about 97% of labor force are become a strong reason for Indonesia to have better and stronger economy. Thus, waqf bank issue raises as a capital source to figure out this problem. This paper tries to explore further possibility development of waqf bank as one of alternatif solution to achieve social welfare and poverty alleviation.
The Role of Product and Service Quality in A Competitive Position: Depositors’ Satisfaction Jusni Jusni; Andi Aswan; Gunawan Baharuddin; Hafizah Abdul Rahim
Jurnal Economia Vol 18, No 2: October 2022
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.494 KB) | DOI: 10.21831/economia.v18i2.52330

Abstract

AbstractThe study seeks how the Regional Development Banks operating in South and West Sulawesi maintain and attract depositors by evaluating the deposit products and banking service quality that have an impact on depositors' satisfaction. The study collected data using questionnaires distributed to 100 depositors owned by three Regional Development Banks. The data collected is then used to analyze the constructs of savings products, quality of banking services, and satisfaction using factor analysis to ensure that the five indicators proposed for each construct are eligible to be analyzed using the Structural Equation Model (SEM) method. The study found that the construction of deposit products and service quality have a positive impact on depositors' satisfaction with a dominant impact on deposit products. Banking service quality delivered by RDBs can attract deposit consumers as they have already convenience with the products and service quality Keywords:Product Quality, Product Features, Service Quality, Depositors’ Satisfaction Peran Produk dan Kualitas Layanan dalam Daya Saing: Studi Kasus tentang Kepuasan Nasabah AbstrakPenelitian ini mengumpulkan data 100 simpanan pada tiga Bank Pembangunan Daerah. Data yang terkumpul kemudian digunakan untuk menganalisis konstruk produk tabungan, kualitas layanan perbankan, dan kepuasan menggunakan analisis faktor untuk memastikan bahwa kelima indikator yang diajukan untuk setiap konstruk memenuhi syarat untuk dianalisis menggunakan metode Structural Equation Model (SEM). Temuan menunjukkan bahwa, kecuali daya tanggap untuk konstruk kualitas layanan perbankan, semua variabel terukur dikatakan dapat mendefinisikan konstruknya. Lebih lanjut, konstruksi produk simpanan dan kualitas layanan berpengaruh positif terhadap kepuasan nasabah dengan dampak dominan terhadap produk simpanan. Artinya, fitur-fitur yang ditawarkan dan kualitas layanan perbankan yang diberikan oleh BPD dapat menarik minat nasabah simpanan karena sudah memiliki kemudahan dengan kualitas produk dan layanan.. Kata kunci: Kualitas produk, fitur produk, kualitas pelayanan, kepuasan nasabah.
Edukasi Wisata Sehat di Masa Pandemi Aulia Keiko; Gunawan Baharuddin; Mulyadi Mulyadi; Amelia Oktrivina; Indra Satria; Trisnani Indriati; Hendryadi Hendryadi
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v3i3.289

Abstract

Tujuan kegiatan pengabdian kepada masyarakat dengan materi edukasi wisata sehat di masa pandemi di Kota Cilegon ini adalah untuk meningkatkan kesadaran para pelaku dan pengelola UMKM di kawasan wisata Kota Cilegon tentang pentingnya aspek kebersihan dan kesehatan di lingkungan wisata. Manfaat kegiatan ini adalah meningkatkan kesadaran para pengelola dan pelaku UMKM di kawasan wisata Kota Cilegon tentang pentingnya aspek kebersihan dan kesehatan lingkungan. Kegiatan pelatihan ini telah berjalan dengan baik, terlihat dari hasil survey yang secara umum menyatakan bahwa materi yang disampaikan bermanfaat dan sesuai dengan kebutuhan usaha UMKM. Beberapa saran praktis diberikan kepada pemerintah terkait dengan kemudahan pemerintah daerah dalam proses perijinan terkait kawasan wisata yang dikembangkan. Selain itu, pihak eksternal seperti perguruan tinggi dapat menjembatani pemerintah dan industri untuk memberikan bantuan finansial dan sosial. Membuat program outbond karyawan di Kampung Wisata dan merekomendasikannya kepada perusahaan dan industri di sekitar Kampung Wisata khususnya dan perusahaan lain yang berada di wilayah Kota Cilegon pada umumnya
UMKM ”NAIK KELAS” Melalui Program Pengelolaan Keuangan Berbasis Aplikasi Smartphone Baharuddin, Gunawan; Chasbiandani, Tryas; Widyastuti, Sri
SULUH: Jurnal Abdimas Vol 5 No 1 (2023): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i1.5423

Abstract

Kegiatan PkM merupakan salah satu dharma perguruan tinggi dimana dosen dan mahasiswa diharapkan hadir di tengah-tengah Masyarakat untuk memberikan solusi terhadap masalah-masalah yang dihadapi terkait dengan bidang ilmu yang merupakan aplikasi dari keilmuwan yang dimiliki serta implementasi dari kegiatan penelitian yang dilakukan. Kegiatan ini memiliki beberapa tujuan, antara lain: (1) membantu meningkatkan pemahaman tentang pengelolaan keuangan usaha, (2) membantu UMKM untuk dapat mengelola keuangan usaha mereka agar lebih efisien dan akurat, (3) memperkenalkan aplikasi pengelolaan keuangan berbasis teknologi mobile. Kegiatan ini diharapkan dapat memberikan solusi terhadap masalah-masalah yang dihadapi oleh UMKM khususnya UMKM yang berada di lingkungan sekitar kampus Universitas Pancasila dalam bidang manajemen dan akuntansi. Hasil dari pre-test dan post-test yang dilakukan menunjukkan bahwa sebelum dilaksanakan kegiatan, pemahaman dan pengetahuan pelaku UMKM terkait dengan pengelolaan keuangan dan istilah-istilah umum yang terdapat pada bidang akuntansi keuangan tergolong masih rendah dengan skor 73,75. Dan hasil post-test setelah mengikuti serangkaian pelatihan dan pendampingan pengelolaan keuangan usaha adalah 98,75. Hal ini menunjukkan bahwa terjadi peningkatan pengetahuan dan pemahaman yang cukup signifikan, sehingga pelaku UMKM di komunitas lentera dapat ”naik kelas” dan UMKM yang lebih produktif dan menyerap lebih banyak tenaga kerja.
Mendeteksi Tax Aggressive Strategies Melalui Biaya Auditor Independen Dan Corporate Governance Chasbiandani, Tryas; Shinta Budi Astuti; Yetty Murni; Baharuddin, Gunawan; Muhamad Avito Rizkyansyah Kusuma; Zuhmi Fahru Muharomi
JRB-Jurnal Riset Bisnis Vol 8 No 1 (2024): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v8i1.7665

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara biaya auditor independen, corporate governance, dan strategi agresif perpajakan (tax aggressive strategies) pada perusahaan. Dalam konteks perpajakan yang semakin kompleks, perusahaan sering kali menerapkan strategi agresif untuk meminimalkan kewajiban pajak. Biaya auditor independen dianggap sebagai indikator kualitas pengawasan keuangan dan transparansi, sementara corporate governance berperan penting dalam mendorong praktik bisnis yang etis. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif yang signifikan antara biaya audit dan praktik penghindaran pajak, mengindikasikan bahwa perusahaan yang membayar biaya audit lebih tinggi cenderung mematuhi regulasi perpajakan. Selain itu, ukuran KAP juga berpengaruh negatif terhadap tax avoidance, di mana perusahaan yang diaudit oleh KAP yang lebih besar menunjukkan kepatuhan pajak yang lebih baik berkat standar audit yang lebih tinggi. Sementara itu, kepemilikan modal asing tidak memoderasi pengaruh audit fee terhadap tax avoidance, tetapi terbukti memoderasi hubungan antara ukuran KAP dan praktik penghindaran pajak. Publisitas CEO berperan sebagai faktor moderasi signifikan yang mempengaruhi kedua hubungan tersebut; CEO dengan reputasi baik mendorong perusahaan untuk lebih mematuhi regulasi perpajakan. Temuan ini menekankan pentingnya pengawasan dan reputasi dalam mendorong praktik perpajakan yang etis di kalangan perusahaan.
Pengaruh Kompensasi dan Kepuasan Kerja terhadap Kinerja Karyawan: Studi Kasus PT Bank XYZ (Persero) Tbk Ardianto, Yuli; Riskarini, Dian; Baharuddin, Gunawan; Handayani, Sri Puspita
Jurnal Bina Praja Vol 16 No 2 (2024)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.16.2024.377-388

Abstract

This research investigates the relationship between compensation and job satisfaction, as well as the influence of the latter on employee performance and productivity at PT Bank XYZ (Persero) Tbk, South Jakarta. By using SmartPLS 4.1.0.1 partial least square in analyzing the data from 135 respondents, it was found that compensation has a positive effect on employee performance but no influence on productivity, while job satisfaction has a positive effect on productivity but no influence on performance. The results showed that employee productivity has a significant influence on performance. Moreover, this study indicated that employee productivity mediates the relationship between job satisfaction and performance but fails to mediate the relationship between compensation and performance.
Exposing Company Value's Hidden Factors: The Effect of Revaluing Fixed Assets and Important Determinants Permata, Irma Sari; Baharuddin, Gunawan
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.65610

Abstract

AbstractThis study examines the impact of the Investment Opportunity Set, Liquidity, Ownership Structure, and Company Size on Company Value in firms conducting Fixed Asset Revaluations on the Indonesian Stock Exchange (2015-2022). Using a quantitative approach with hypothesis testing, the research analyzes 211-panel data samples through multiple linear regression. Findings reveal that Ownership Structure does not significantly affect Company Value, while the Investment Opportunity Set, Liquidity, and Company Size have a partial influence. The study contributes to financial literature by highlighting the role of fixed asset revaluation in modifying company value. Additionally, it provides insights for policymakers in shaping revaluation policies and serves as a key reference for businesses considering asset revaluation. 
Peningkatan Kemampuan Kewirausahaan (Santripreuneu Rship) Melalui Budidaya Maggot Terintegrasi Peternakan Di Pondok Pesantren Alhikmah Bogor Dino Rimantho; Gunawan Baharuddin; Agung Saputra
SULUH: Jurnal Abdimas Vol 6 No 2 (2025): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i2.7359

Abstract

Pondok Pesantren Qur’an Al-Hikmah in Bogor Regency faces two major issues: ineffective organic waste management and low interest in entrepreneurship among students and teachers. This program aims to enhance entrepreneurial understanding through training in Black Soldier Fly (BSF) Maggot cultivation integrated with chicken farming, catfish farming, and hydroponics. The training is designed to provide a comprehensive solution to the challenges faced, emphasizing waste management as a resource that can be processed into economically valuable products. The results of this program show that students and teachers experienced an increase in understanding and motivation for entrepreneurship after participating in the training. Additionally, the Islamic boarding school responded positively to the program's implementation, with many participants enthusiastically engaging in the training. The implication of this activity is the creation of opportunities for independent businesses based on BSF Maggot cultivation within the boarding school environment, which can enhance the economic independence of students and teachers after graduation.
The effect of Maqasid Al-Shariah towards youth motivation to become entrepreneur in Indonesia Baharuddin, Gunawan; Riskarini, Dian; Widyastuti, Sri; Azzahra, Fatima
International Journal of Financial, Accounting, and Management Vol. 6 No. 4 (2025): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i4.2598

Abstract

Purpose: The article emphasizes the role of maqasid al-shariah as youth motivation towards the intention to be an entrepreneur. Method: This study is a quantitative research that collects data from 556 students across Indonesia and analyzes it through the Smart PLS statistical program to obtain results in both factor/indicator measurement and path analysis measurement. Results: The study found that maqasid al-shariah significantly affects the youth’s intention to become entrepreneurs. The sequence of the five maqasid al-shariah indicators, from the most dominant influence, is progeny, wealth, intellect, soul, and faith. Conclusions: This research provides valuable insight into the impact of Islamic principles, especially the Maqasid al-Shariah framework, on shaping entrepreneurial interests among university students. The emphasis on progeny and wealth reflects a dual commitment to maintaining family financial stability and contributing to community welfare through charitable efforts. Limitations: This study focuses solely on university students in Indonesia, potentially limiting the generalizability of the findings to other demographic groups. Additionally, reliance on self-reported data may introduce response or social desirability biases. Future research should adopt longitudinal approaches and more diverse samples to improve external validity.   Contribution: This study enriches research on maqasid al-shariah as a framework shaping religious motivation for entrepreneurship, an area that has not been widely explored. The findings also have implications for public policy and education, suggesting the integration of Islamic values into university curricula to enhance entrepreneurial character.
Co-Authors Agung Saputra Andi Aswan Anwar, Laksamana Agung Aprillia, Gina Dwi Asmak Ab Rahman Aulia Keiko Azwar Azwar Azzahra, Fatima Bayu Taufiq Possumah Dino Rimantho Hafizah Abdul Rahim Handayani, Sri Puspita Hendryadi Hendryadi Heriansyah, Kurnia Indra Satria Jusni Jusni Muhamad Avito Rizkyansyah Kusuma Mulyadi Oktrivina, Amelia Permana , Erwin Permata, Irma Sari Riskarini, Dian Saputro, Nugroho Danu Shinta Budi Astuti Sri Widyastuti Thalib, Supriyadi Trisnani Indriati Tryas Chasbiandani Wulandjani, Harimurti Yetty Murni Yuli Ardianto, Yuli Zuhmi Fahru Muharomi