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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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PENGEMBANGAN KARAKTER KEWIRAUSAHAAN PADA GENERASI Z: MEMBANGUN GENERASI INOVATIF DAN MANDIRI Baharuddin, Gunawan; Wulandjani, Harimurti; Permata, Irma Sari; Permana , Erwin; Thalib, Supriyadi; Anwar, Laksamana Agung; Aprillia, Gina Dwi
Abdi Implementasi Pancasila:Jurnal Pengabdian kepada Masyarakat Vol 5 No 1 (2025): Mei
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/5hathz51

Abstract

Perkembangan teknologi digital dalam beberapa dekade terakhir telah memberikan dampak besar terhadap berbagai aspek kehidupan, termasuk pendidikan, ekonomi, dan kewirausahaan. Generasi Z, sebagai generasi yang lahir dan tumbuh dalam era digital, memiliki potensi besar dalam mengembangkan inovasi dan menciptakan peluang bisnis berbasis digital. Namun, tantangan seperti kurangnya pemahaman tentang strategi kewirausahaan, minimnya pengalaman praktis, serta keterbatasan dalam pemanfaatan teknologi untuk tujuan produktif masih menjadi kendala utama. Program Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk membangun dan memperkuat karakter kewirausahaan pada Generasi Z melalui pelatihan berbasis teknologi digital. Hasil dari program ini menunjukkan bahwa pendekatan berbasis pelatihan interaktif dan pemanfaatan teknologi digital dapat meningkatkan minat, kesiapan, dan keterampilan generasi muda dalam berwirausaha. Selain itu, program ini juga berkontribusi dalam menciptakan generasi inovatif yang tidak hanya mandiri secara finansial tetapi juga mampu menciptakan nilai tambah bagi masyarakat.
Peluang, Tantangan, dan Strategi Peningkatan Literasi Wakaf di Kalangan Generasi Z: Opportunities, Challenges, and Strategies for Enhancing Waqf Literacy Among Z-Generation Azwar, Azwar; Gunawan Baharuddin
TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 1 No. 1 (2024): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah
Publisher : Litera Academica Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify the challenges and opportunities in efforts to enhance waqf literacy among Generation Z, as well as to formulate effective and relevant strategies for improving waqf literacy within this demographic. The research employs a qualitative method with a descriptive-analytical approach. The findings reveal that although waqf literacy among Generation Z is still low, there are significant opportunities through the potential of Generation Z as drivers of waqf, their interest in social issues, openness to innovation and new technologies, support from educational institutions and communities, and their ability to collaborate and network. However, there are substantial challenges, including the low level of understanding of waqf among Generation Z, information gaps on digital platforms, the perception that waqf is only for the wealthy, a lack of application models that align with Generation Z’s lifestyle, and limited access and participation in waqf programs. Therefore, the strategies formulated must address these challenges while leveraging existing opportunities through educational campaigns on digital and social media, changing perceptions about waqf, using digital platforms to facilitate waqf participation, and collaborating with influencers and public figures. The implications of this research suggest that the right approach in conveying information and education about waqf can increase Generation Z’s participation in waqf activities, ultimately supporting the sustainability of waqf as a social financial instrument in the future.
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.
Pengaruh Benefit dan Price Terhadap Perceived Value Serta Dampaknya Terhadap Keputusan Penggunaan GoTransit Pada Aplikasi Gojek Saputro, Nugroho Danu; Baharuddin, Gunawan; Permana , Erwin
JIMP : Jurnal Ilmiah Manajemen Pancasila Vol. 4 No. 2 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jimp.v4i2.6492

Abstract

This research aims to analyze the benefits and prices of perceived value and their impact on the decision to use GoTransit on the Gojek application. The population used in this research were commuter line train users who used GoTransit on the Gojek application, with a sample size of 105 respondents. The data collection method is through a questionnaire using gform. This research uses the Smart PLS 3.2.8 Partial Least Square (PLS) analysis technique. The results of this research show that, Benefits have a significant influence on perceived value, Price has a significant influence on perceived value, Benefits have a significant influence on purchasing decisions, Price has a significant influence on purchasing decisions, and Perceived value has an influence on purchasing decisions.
SOSIALISASI DAN EDUKASI ATAS LITERASI PERPAJAKAN BAGI PEKERJA MIGRAN INDONESIA (PMI) DI TURKEY Heriansyah, Kurnia; Permata, Irma Sari; Baharuddin, Gunawan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.31520

Abstract

Kegiatan Pengabdian kepada Masyarakat yang dilakukan kepada Pekerja Migran di Istanbul Turkey adalah untuk memberikan pengetahuan dan pemahaman pentingnya perpajakan sebagai salah satu sumber pendapatan negara. Penggunaaan literasi dalam perpajakan bermanfaat bagi pekerja migran sebagai wajib pajak dan warga negara Indonesia setelah berada di Indonesia. Berbagai cara dilakukan oleh pemerintah untuk meningkatkan tax ratio, salah satunya dengan literasi yang memudahkan bagi pekerja imigran dalam memahami pelaksanaan perpajakan. Pelaksanaan PKM ini dengan menggunakan simulasi dan contoh atas objek pajak sampai dengan pelaporan SPT yang berbasis digital. Antusias dari peserta sebagai pekerja migran mengindikasikan bahwa kewajiban perpajakan merupakan salah bentuk berbhakti kepada negara. Literasi perpajakan meliputi bagaimana menghitung pajak yang terutang, membayar pajak yang terutang tersebut, bagaimana melaporkan SPT Tahunan, hingga yang paling sederhana bagaimana mendaftarkan diri untuk memperoleh Nomor Pokok Wajib Pajak. Berbagai cara dilakukan oleh fiskus melalui kerja sama dengan berbagai pihak untuk mengedukasi masyarakat tentang literasi perpajakan. Namun hingga kini, tingkat kepatuhan pajak masyarakat masih rendah. Temuan dari kegiatan ini yaitu apakah yang menyebabkan sulitnya masyarakat mempelajari dan menerima literasi perpajakan
Investigasi Korelasi Antara Fanatisme, Promosi, dan Harga: Studi Kasus Pada Band Korea NCT Dream Selviana Putri Pardede Baharuddin; Gunawan Baharuddin; Dian Riskarini
Jurnal Riset Bisnis Vol. 7 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i2.6363

Abstract

Penelitian ini bertujuan untuk menggali keterkaitan hubungan antara Fanatisme, Promosi, dan Harga Terhadap Keputusan Pembelian Tiket Konser NCT Dream Di Dyandra Global Edutainment. Pendekatan kuantitatif dengan fokus deskriptif digunakan dalam penelitian ini. Sebanyak 100 responden dipilih sebagai sampel melalui penggunaan kuesioner, yang terdiri dari para penggemar NCT Dream yang pernah melakukan pembelian tiket konser NCT Dream di Dyandra Global Edutainment. Analisis data menggunakan aplikasi SPSS 25. Secara individual, ditemukan bahwa fanatisme berpengaruh secara signifikan terhadap keputusan pembelian tiket konser NCT Dream di Dyandra Global Edutainment, promosi berpengaruh secara signifikan terhadap keputusan pembelian tiket konser NCT Dream di Dyandra Global Edutainment, dan harga tidak berpengaruh secara signifikan terhadap keputusan pembelian tiket konser NCT Dream di Dyandra Global Edutainment.
Mendeteksi Tax Aggressive Strategies Melalui Biaya Auditor Independen Dan Corporate Governance Tryas Chasbiandani; Shinta Budi Astuti; Yetty Murni; Gunawan Baharuddin; Muhamad Avito Rizkyansyah Kusuma; Zuhmi Fahru Muharomi
Jurnal Riset Bisnis Vol. 8 No. 1 (2024): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

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.
Financial Cycle Intensity In The Indonesian Green Finance Edwin Basmar; Gunawan Baharuddin
Jurnal Riset Bisnis Vol. 8 No. 2 (2025): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v8i2.8543

Abstract

The financial cycle intensity as an indicator in identifying, measuring and analyzing the green finance effectiveness in the banking sector. This study uses time series data from Bank Indonesia's Financial Report from 1980 to 2024. In order to measure macroeconomic pressures on the financial cycle intensity that have an impact on the banking sector performance. The data is analyzed with the Ed Waves Index development model using E-views 9 software. The paper's main finding that the financial cycle intensity has a significant effect on the banking intermediary function. However, the banking intermediary function works in an unbalanced condition, resulting in high Non-Performing Loans accompanied by a lack of financial liquidity. Therefore green finance in the banking sector can only increase economic growth and has not been able to maintain financial stability. Furthemore, Bank Indonesia has a strong role in maintaining the financial cycle movement in order to improve the banking intermediary function towards the green finance effectiveness in achieving a balance between the financial ecosystem and the environmental ecosystem simultaneously.
PENGUNGKAPAN ETIKA DAN KINERJA KEUANGAN: BUKTI DARI BANK ISLAM DI INDONESIA Mira Munira; Ameilia Damayanti; Gunawan Baharuddin; Syalaisya Amani Fatihah; M Ulya Asra
Jurnal Riset Bisnis Vol. 9 No. 1 (2025): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/934z7828

Abstract

Failures in corporate governance have underscored the pivotal role of ethical practices and transparent disclosures in maintaining financial performance and stakeholder trust. Within the context of Islamic banking, insufficient and opaque reporting in Islamic Corporate Governance Disclosure and Islamic Social Reporting Disclosure may erode investor confidence and, in turn, diminish financial performance. This study investigates the empirical relationship between ethical disclosure, operationalized through Sharia Governance Disclosure and ISR, and the financial performance of Islamic commercial banks in Indonesia, as measured by Return on Assets (ROA). Employing a quantitative approach with an explanatory research design, the study utilizes secondary data from the annual reports of Islamic commercial banks spanning the period 2020 to 2024. Samples were selected using purposive sampling, and panel data regression analysis was conducted, with the Common Effect Model (CEM) identified as the most appropriate. The results indicate that both Islamic Corporate Governance Disclosure and Islamic Social Reporting significantly impact Islamic banks' financial performance, emphasizing the importance of ethical compliance and social accountability in enhancing financial outcomes. The findings imply that reinforcing ethical disclosure mechanisms and integrating Sharia-compliant governance structures are essential not only for upholding Islamic ethical values but also for improving financial outcomes. These insights are valuable for regulators, policymakers, and Islamic bank practitioners in formulating strategies that align ethical accountability with financial sustainability.
ANTITESIS KRISIS GREEN FINANCE MELALUI HEXA HELIX +1 ZAKAT DI INDONESIA Edwin Basmar; Gunawan Baharuddin
Jurnal Riset Bisnis Vol. 9 No. 1 (2025): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/hgt8a127

Abstract

Mencegah efek negatif krisis green finance melalui kinerja hexa helix +1 dalam menigkatkan stabilitas keuangan dan pertumbuhan perekonomian menjadi tujuan penelitian ini. Laporan tahunan Bank Indonesia dari tahun 1990 hingga tahun 2024 secara timeseries dihitung berdasarkan model pengembangan Ed Waves Index menggunakan E-Views Versi 9 menjadi dasar penelitian. The paper’s main finding bahwa krisis green finance hanya dapat dicegah melalui tingginya religuisitas (zakat). Sementra disisi lain tekanan krisis green finance akan menimbulkan reaksi negative pada sektor perbankan ketika inflasi sebagai elemen makroekonomi mengalami tekanan. Therefore, secara keseluruhan keseimbangan keuangan dalam perekonomian Indonesia belum dapat menciptakan stabilitas keuangan dan pertumbuan perekonomian melaui realisasi green finance, namun peningkatan religuistas yang tinggi menjadi satu-satunya elemen perekonomian yang dapat mencegah krisis green finance. Furthemore, diperlukan integrasi kinerja perbankan dan lembaga lainnya untuk dapat meningkatkan efektifitas green finance di Indonesia. Melalui kontrol Bank Indonesia, kebijakan monter yang seimbang memberikan efek positif pada aliran keuangan untuk mencegah krisis keuangan dan lingkungan.
Co-Authors Agung Saputra Ameilia Damayanti Andi Aswan Anwar, Laksamana Agung Aprillia, Gina Dwi Asmak Ab Rahman Aulia Keiko Azwar Azwar Azzahra, Fatima Bayu Taufiq Possumah Dian Riskarini Dino Rimantho Edwin Basmar Hafizah Abdul Rahim Handayani, Sri Puspita Hendryadi Hendryadi Heriansyah, Kurnia Indra Satria Jusni Jusni M Ulya Asra Mira Munira Muhamad Avito Rizkyansyah Kusuma Mulyadi Oktrivina, Amelia Permana , Erwin Permata, Irma Sari Riskarini, Dian Saputro, Nugroho Danu Selviana Putri Pardede Baharuddin Shinta Budi Astuti Sri Widyastuti Syalaisya Amani Fatihah Thalib, Supriyadi Trisnani Indriati Tryas Chas Biandani Tryas Chasbiandani Wulandjani, Harimurti Yetty Murni Yuli Ardianto, Yuli Zuhmi Fahru Muharomi