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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ekonomi Modernisasi AKUNTANSI DEWANTARA Jurnal Ilmiah Wahana Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Eksplorasi Akuntansi (JEA) Amal: Jurnal Ekonomi Syariah Mangente: Jurnal Pengabdian kepada Masyarakat Journal of Business Application Rangkiang: Journal of Islamic Economics and Business J-CEKI JIMEKA
Malawat, Fadli Fendi
Institut Agama Islam Negeri (IAIN) Ambon, Ambon
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Integrasi Green Accounting Dalam Strategi Pemasaran Membentuk Citra Merek Sustainability Pada Konsumen Gen-Z Hamizar, Arizal; Karnudu, Fitria; Yaman, Afdhal; Pellupessy, Fatmah Watti; Malawat, Fadli Fendi
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v20i1.3459

Abstract

This research aims to explore how Generation Z responds to green accounting practices and its impact on brand image, as well as to formulate appropriate marketing strategies based on these findings. The research method employed is qualitative with a phenomenological approach. Data were collected through in-depth interviews, and data analysis was conducted using a thematic approach to identify thematic patterns emerging from interviews and observations. The results of the study indicate that Generation Z responds positively to green accounting practices, considering it a key differentiator in brand selection. The implementation of green accounting has a positive impact on brand image, with respondents perceiving companies adopting green accounting practices as pioneers and leaders in conducting business responsibly. Subsequently, based on the research findings, formulating marketing strategies that consider sustainability values becomes crucial in meeting the preferences and expectations of Generation Z.
Analysis of the Influence of Community Perceptions in Ambon on Sharia Fintech Nurlette, Erlin D. P.; Nacikit, Muhammad R; Shalihah, Maratun; Maruapey, Muammar W; Yaman, Afdhal; Malawat, Fadli F; Hamizar, Arizal
Rangkiang: Journal of Islamic Economics and Business Vol. 2 No. 2 (2024): Islamic Economic
Publisher : Denisya Smart Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70072/rangkiang.v2i2.40

Abstract

This research aims to determine the perception of the people of Ambon city regarding the existence of sharia fintech in Ambon city. The population in this research is the people of Ambon city. The research method used is a quantitative method. The sample taken was 100 respondents using a questionnaire distribution technique with a Likert scale. Hypothesis testing uses multiple linear analysis methods with SPSS version 26 tools. The results of this research show that 1) Partially (T test), the product, promotion, place and non-usury variables have a significant influence on the dependent variable "y" because pvalue < 0.05 , while the physical evidence variable does not have a significant influence because the p-value is > 0.05. Simultaneously (F Test) The results of the analysis of perception variables regarding product, promotion, place, physical evidence and usury together influence people's interest in using sharia fintech. This influence is 67.5%. The remaining amount (32.5%) is influenced by other variables outside this research model. Findings underline the importance of enhancing product quality, innovative promotional strategies, and adherence to sharia principles in building consumer trust and interest in sharia fintech. Furthermore, this study reveals the potential of sharia fintech to serve as a more ethical financial alternative, fostering financial inclusion and aligning with the moral values of its users.
Psikologi Fomo Gen-Z Dalam Pembelian Impulsif: Analisis Perilaku Religiusitas Konsumen Muslim Muammar W. Maruapey; Fadli F. Malawat; Fatmah Watty Pelupessy; Afdhal Yaman; Hanifah Hanifah; Arizal Hamizar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7639

Abstract

This study aims to analyze the influence of the Fear of Missing Out (FOMO) phenomenon on impulsive buying behavior among Muslim Gen Z in the digital era. Muslim consumers from Generation Z face a unique challenge in balancing the desire to remain socially relevant with Islamic principles that emphasize simplicity and self-control. The method used is qualitative with a case study design. Primary data were collected through in-depth interviews with Muslim Gen Z respondents in Ambon City who experience FOMO and exhibit impulsive buying tendencies. Secondary data were obtained from relevant scientific literature and other sources that support the research context. Data analysis was conducted using data reduction techniques, narrative and visual data presentation, and verification to ensure the validity of the findings. The study results indicate that FOMO plays a significant role in driving impulsive buying behavior among Muslim Gen Z, with intensity influenced by social media exposure and social norms. However, religiosity levels also influence respondents in controlling their impulsive tendencies. Respondents with higher religiosity levels tend to be more critical of consumerist impulses, although some still feel social pressure to follow trends.
Preferensi Konsumen Sektor UMKM pada Bank Umum Syariah di Kota Ambon (Pembiayaan Modal Kerja & Investasi) Afdhal Yaman; Arizal Hamizar; Muhammad Reza Nacikit; Dety Aryani Relubun; Fatmah Watty Pelupessy; Muammar W. Maruapey; Fadli Fendi Malawat; Rajab Rajab
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7642

Abstract

This study aims to understand the preferences of MSME consumers in Ambon City toward working capital and investment financing provided by Islamic Commercial Banks (BUS). Amid competition with conventional banks, BUS holds significant potential to offer financing aligned with Sharia values, though it has yet to become the primary choice for many business owners. This study identifies the factors influencing MSMEs' decisions to choose BUS, deemed relevant for the development of the MSME sector in Ambon City. The research method used is a qualitative approach involving in-depth interviews and participatory observation with MSME actors in Ambon City. Through thematic analysis, data is processed to explore perceptions, experiences, and factors influencing MSMEs' choice of Sharia financing. The results show that MSMEs' preference for BUS is driven by adherence to Sharia principles, the flexibility of profit-sharing schemes, and ease in requirements and application processes. The profit-sharing scheme implemented by BUS provides advantages in terms of flexible payments adjusted to business income, especially for businesses with fluctuating cash flows. Additionally, guidance from BUS in investment planning offers significant added value for MSMEs in long-term business development.
Preferensi Teknologi, Perencanaan dan Pengambilan Keputusan Keuangan Berdasar Literasi Keuangan Syariah Arizal Hamizar; Fatmah Watty Pelupessy; Dety Aryani Relubun; Muhammad Reza Nacikit; Afdhal Yaman; Muammar W. Maruapey; Fadli Fendi Malawat; Soenari Soenari
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7643

Abstract

This research aims to analyze the influence of Islamic financial literacy on students' financial decision-making behavior, particularly in the context of financial technology (fintech) adoption. The study focuses on understanding how students’ preferences, trust, and comprehension of Islamic financial literacy affect their decisions in using fintech services and its impacts. This research employs a qualitative approach with an exploratory method, involving in-depth interviews with students from various majors and universities in Ambon City. Data were analyzed using a thematic method, identifying and interpreting key themes such as preferences toward fintech, trust levels, and the influence of fintech on students' financial decisions in depth. The results show that students have a high preference for fintech due to factors like efficiency, convenience, and accessibility. However, trust levels in fintech are influenced by perceptions of risk and data security. Islamic financial literacy plays a significant role in shaping students’ preferences for Sharia-based fintech services. Furthermore, fintech adoption has been proven to influence students’ financial planning, particularly in encouraging more practical and efficient financial management behavior, while also presenting challenges in maintaining consistency with Sharia financial principles.
Pengaruh Indeks Harga Konsumen Terhadap Tingkat Inflasi di Kota Ambon Hanifah; Hamizar, Arizal; W Maruapey, Muammar; F Malawat, Fadli
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.8905

Abstract

Inflation is one of the problems that is of concern to the government. One of the indicators used to assess the rate of inflation is the consumer price index. The aim of this research is to determine the effect of the consumer price index on inflation in the city of Ambon. The method used in the research is a quantitative approach using SPSS Statistics 27. The results of this research are that the consumer price index has a positive and insignificant effect on inflation. The consumer price index has an effect of 12.3% on inflation, while the rest is influenced by other variables not examined in this research.
Penerapan Green Economy dalam Pengelolaan Limbah Pertanian di Ambon Hamizar, Arizal; Malawat, Fadli Fendi; Tubalawony, Jaczy; Yaman, Afdhal; Pelupessy, Fatmah Watty
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p99-109

Abstract

Abstract: This study aims to analyze the application of green economy principles in agricultural waste management in Ambon City, focusing on the potential for improving farmers' welfare and its impact on environmental sustainability. The research employs a qualitative approach, utilizing depth interviews and observations with farmers in Ambon. This study involves farmers engaged in coconut, cocoa, and other agricultural practices, as well as communities that have begun implementing green economy principles in agricultural waste management. The results show that while most farmers in Ambon still rely on conventional waste management methods, a small number of farmers have successfully transformed agricultural waste into value-added products, such as compost and briquettes. This waste processing has positive impacts on both increasing farmers' income and reducing environmental impact. However, the greatest challenges faced are the lack of knowledge, training, and market access for eco-friendly products.
Refleksi Konsep Akuntansi Lingkungan dari Tradisi Sasi Malawat, Fadli Fendi; Hamizar, Arizal; Farman, Fanji; Pelupessy, Fatmah Watty; Yaman, Afdhal
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p81-98

Abstract

Abstract: This study aims to reflect on the concept of environmental accounting based on the Sasi tradition, a local wisdom of the Maluku community, to support sustainable natural resource management. The study also explores the integration of cultural and spiritual values into the modern concept of environmental accounting, which is expected to provide solutions to global challenges related to environmental issues. A qualitative method was used with an ethnographic approach to uncover the meanings and values embedded in the Sasi tradition. Data were collected through literature reviews, analysis of customary law documents, and relevant case studies. A multidisciplinary approach combining accounting, anthropology, and ecology was applied to analyze this tradition in the context of sustainability. The analysis was conducted descriptively and interpretatively, highlighting the principles of the Sasi tradition and their relevance in developing more inclusive environmental accounting. The findings show that the Sasi tradition reflects sustainability principles aligned with the triple bottom line theory, encompassing social, economic, and environmental aspects. The spiritual and cultural values in this tradition, such as responsibility to God, nature, and fellow humans, provide a strong conceptual framework for application in environmental accounting.
TRANSAKSI AFILIASI DAN KEPUTUSAN PENGENDALI AKHIR: PRAKTIK MANAJEMEN LABA Malawat, Fadli Fendi; Pelupessy, Fatmah Watty; Yaman, Afdhal; Relubun, Dety Aryani; Nacikit, Muhammad Reza
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i4.30131

Abstract

This paper aims to explore the relationship between affiliate transactions and earnings management practices, focusing on the moderating role of ultimate controlling ownership. Using data from manufacturing companies from 2019 to 2021, the research employs moderated regression analysis to examine these dynamics. The findings reveal a positive relationship between affiliate transactions and earnings management practices in the short term. However, in the long term, dominant ultimate controlling ownership drives affiliate transaction policies and earnings management practices toward more opportunistic behavior. This study acknowledges certain limitations, particularly excluding other dimensions, such as socioemotional aspects and organizational culture, which may influence the relationships between variables. Consequently, future research is encouraged to expand the analysis to incorporate these dimensions, potentially assessed subjectively through surveys, to provide a deeper understanding of the influence of family business heterogeneity on earnings management practices. Furthermore, this study offers practical contributions by proposing mechanisms to mitigate the risks of opportunistic behavior in earnings management practices. These mechanisms can be achieved by implementing more inclusive corporate governance, such as involving independent parties in strategic decision-making processes.
Co-Authors Afdhal Yaman Arizal Hamizar Binti Nur Asiyah Condro Widodo, S.E., M.S.A Dety Aryani Relubun Fanji Farman Fany Aljihad Fatmah Watty Pelupessy Fatmah Watty Pelupessy Fitria Karnudu H. Rajab Hanifah Hanifah Hanifah hanifah hanifah Hazli Alfadli Holle, Mohammad Hanafi Ikhsan Hambali Imam Subekti Karanelan, Magfirah Muammar W. Maruapey Muh Kashai Ramdhani Pelupessy Muhammad Husein Maruapey Muhammad Kashai Ramdhani Pelupessy Muhammad Reza Nacikit Muhammad Zaky Ghifary Nacikit, Muhammad R Nacikit, Muhammad Reza Nurlaila Sopamena Nurlette, Erlin D. P. Pellupessy, Fatmah Watti Pelupessy, Fatmah Watty Rajab Rajab, Rajab Relubun, Dety Aryani Shalihah, Maratun Soenari Soenari Soenari, Soenari SUTRISNO Sutrisno Sutrisno Tubalawony, Jaczy