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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal Manajemen Indonesia YUME : Journal of Management JURNAL MANAJEMEN BISNIS Celebes Abdimas: Jurnal Pengabdian Kepada Masyarakat Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Akuntansi Economics and Digital Business Review Golden Ratio of Marketing and Applied Psychology of Business Golden Ratio of Human Resource Management Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Social Science and Education Golden Ratio of Community Services and Dedication Tata Kelola Golden Ratio of Data in Summary Center of Economic Students Journal (CSEJ) JER Golden Ratio of Taxation Studies Atestasi : Jurnal Ilmiah Akuntansi
Aditya Halim Perdana Kusuma Putra Putra
Departement Of Management, Universitas Muslim Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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THE CONCEPT OF PEOPLE'S SHARIA ECONOMY IN THE PERSPECTIVE OF DIGNIFIED JUSTICE THEORY: WHAT AND HOW? Andi Darmawangsa; Surani Surani; M. Akil; Ardi Ardi; Aditya Halim Perdana Kusuma Putra
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): PENA JUSTISIA
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i1.4536

Abstract

Indonesia, as the world's largest Muslim-majority country, requires the development of an economic system that aligns with the principles of Islamic Sharia, one of which is through the concept of Sharia populist economy. This concept balances Sharia principles with the spirit of populism to achieve social justice and community welfare. The purpose of this research is to explore a deep understanding of the Sharia populist economy concept and how it can be integrated with principles of dignified justice. It also aims to analyze practical steps and strategies for implementing the Sharia populist economy concept in the Indonesian context, considering principles of dignified justice. This research employs normative legal research methods with a conceptual approach, using primary and secondary legal sources, data collection techniques through literature studies, and qualitative data analysis. The research findings reveal that the concept of Sharia populist economy is understood from the perspective of the theory of dignified justice as an effort to create an economic system that is fair, balanced, and prioritizes the welfare of all societal layers. This is achieved by integrating Islamic Sharia principles with the spirit of populism, involving active community participation in productive economic activities. This concept aims to create comprehensive justice, covering economic, spiritual, social, and environmental dimensions, ensuring that the entire society has equal opportunities to achieve well-being and dignity. Its implementation in Indonesia can be realized through a comprehensive approach, such as formulating supportive policies and regulations, developing adequate infrastructure, enhancing human resource capacities, encouraging active stakeholder participation, and the government's role in creating a conducive environment while maintaining principles of justice, balance, and welfare for all societal layers in line with the spirit of populism
Utilitarianism Perspective on The Use of E-Stamps in Business Practices in Indonesia Abbas, Ilham; Putra, Aditya Halim Perdana Kusuma
Jurnal IUS Kajian Hukum dan Keadilan Vol. 12 No. 1: April 2024: Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Magister of Law, Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v12i1.1513

Abstract

The implementation of e-stamps in Indonesia as a replacement for conventional stamps has the potential to increase efficiency and effectiveness in administrative and business processes, but also raises ethical challenges related to data security, technology accessibility, and fairness in its implementation, which need to be evaluated from a utilitarian perspective to ensure the greatest benefit to the wider community. The purpose of this study is to analyze the implementation of e-stamps in business practices in Indonesia from a utilitarian perspective, by evaluating the increased efficiency and benefits for business actors and comparing the overall impact on society with the conventional stamp system. This study uses a normative legal research method with a legislative and conceptual approach, analyzing primary, secondary, and tertiary legal materials through literature studies, and applying descriptive-analytical qualitative analysis to examine the utilitarian perspective in the use of e-stamps in business practices in Indonesia. The results of the study indicate that the use of e-stamps in business practices in Indonesia, viewed from a utilitarian perspective, provides greater benefits to society as a whole compared to the conventional stamp system. E-stamps increase efficiency, transparency, and legal certainty, as well as reduce administrative costs, which are beneficial to various parties including large business actors, SMEs, and the government. Despite challenges such as limited digital infrastructure in some areas, the benefits of e-stamps are considered significant in driving productivity, economic welfare, and creating a more conducive business environment. With the support of a clear legal framework, e-stamps have the potential to become an efficient and beneficial instrument for all levels of Indonesian society, driving economic inclusion and more sustainable growth..
The Effectiveness of Government Regulation of the Republic of Indonesia Number 11 of 2017 Concerning the Management of Civil Servants on the Discipline Level of Government Employees Pattarani, Andi; Mariana, Lina; Marmin, Hidayat; Kusuma Putra, Aditya Halim Perdana
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.608

Abstract

The aims of this research are: (1) To know and analyze the effectiveness of Government Regulation no. 11 of 2017 concerning the management of civil servants for employee discipline in the Palopo City Government; and (2) to know and analyze the factors that influence the effectiveness of the implementation of Government Regulation No. 11 of 2017 concerning the management of civil servants for employee discipline in the Palopo City Government. This research is descriptive research with an empirical approach. The descriptive research method uses primary data with data collection techniques such as documentation, interviews, and questionnaires. The population in this study were all employees in the Municipal Government of Palopo. The sample in this study was determined to be as many as 45 respondents using a purposive sampling technique. The results of the survey show that: (1) Government Regulation Number 11 of 2017 concerning the Management of Civil Servants for employee discipline in the Palopo City Government is implemented ineffectively which is generally considered to be less effective, especially those rules contained in Article 229, namely: (1) To ensure the maintenance of order in the smooth implementation of their duties, civil servants must comply with civil servant discipline; (2) Government agencies are required to enforce discipline against civil servants and carry out various efforts to improve discipline; (3) Civil servants who commit disciplinary violations are subject to disciplinary punishment; (4) Disciplinary punishment for civil servants is imposed by officials who have the authority to punish; and (2) PNS quality factors, PNS behavior, PNS welfare, legal structure, legal culture, legal knowledge, and legal sanctions affect the ineffective implementation of Government Regulation Number 11 of 2017 concerning Management of Civil Servants towards employee discipline in the Palopo Municipal Government, so that the implementation of these seven factors needs to be maximized
The Effect Of Entrepreneur Competency And External Factors On The Performance Of Small-Medium Industry In South Sulawesi Sultan, Sultan; Paris, Yusran; Sapriyadi, Sapriyadi; S, Lukman; Kusuma Putra, Aditya Halim Perdana
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.458

Abstract

This study examines the influence of entrepreneurial competence and external factors on the performance of small and medium industries in South Sulawesi Province. The results showed that the influence of Entrepreneurial Competence on the performance of small and medium industries was positive and significant, which means that an increase in the Entrepreneurial Competence factor would significantly impact the improvement of small and medium industries. The influence of external factors on the performance of small and medium industries is positive and significant, which means that an increase in external factors will significantly impact the improvement of small and medium industries
The Effect of Financial Performance on Firm Value with Financial Distress as an Intervening Variable Sapiri, Muhtar; Hamzah, Fyrdha Faradyba; Kusuma Putra, Aditya Halim Perdana; Hadi, Amnah
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.610

Abstract

This study analyzes the relationship between financial performance variables, financial distress, and firm value. The object of this research is property companies listed on the Indonesia Stock Exchange. The choice of research location is based on the consideration that company value needs to be increased by streamlining financial performance, company value and financial distress. Meanwhile, the time required by the author in this study was two months, from June 2021 to August 2021. In this study, the population is 40 property companies listed on the Indonesia Stock Exchange in 2015-2019. The data analysis method used in this study is to use multiple linear regression analysis to analyze data and path analysis to determine the effect of intervening variables. Path analysis is an extension of multiple linear regression analysis which is useful for estimating the causal relationship between variables that have been previously determined based on theory using SPSS. The results of the analysis state that simultaneously and partially financial performance variables and financial distress have a significant direct effect on the value of property companies listed on the IDX. The direct effect of the financial performance variable on firm value is greater than that on firm value through financial distress as an intervening variable, and the t-count value of the sobel test < from the t-table for each variable, so financial distress is not proven as an intervening variable. Indirectly, the financial performance variable has no significant effect on the value of manufacturing companies listed on the IDX through financial distress as an intervening variable
Analysis of the Effect of Debt Level, Market Orientation, and Financial Literacy on Microenterprise Financial Performance: The Mediating Role of Consumer Behavior Siti Mariam; Aditya Halim Perdana Kusuma Putra; Abdul Haeba Ramli; Fika Aryani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.706

Abstract

In the context of business and consumer behavior, this paper explores the impact of Debt Level, Market Orientation, and Financial Literacy on Consumer Behavior and Microenterprise Financial Performance. The purpose of this study is to examine the role of Debt Level, Market Orientation, and Financial Literacy in managing financial risk, shaping consumer behavior, and improving financial performance of small firms. The study utilizes a comprehensive analysis of key elements including Debt Level (Amount of Debt, Debt Interest Rate, Duration of Debt, and Debt to Asset Ratio), Market Orientation (Market Segmentation, Marketing Strategies, and Customer Satisfaction Level), and Financial Literacy (Knowledge of Interest and Interest Rates, Understanding of Investments, and Ability to Manage Budgets). The study examines the managerial and consumer implications of these factors. The findings suggest that wise debt management is crucial for maintaining positive consumer relationships and achieving good financial performance. Similarly, understanding the market, employing relevant marketing strategies, and focusing on customer satisfaction are important for shaping consumer behavior and improving financial performance. Additionally, improving financial literacy at both individual and organizational levels positively impacts consumer behavior and financial performance. This study highlights the importance of Debt Level, Market Orientation, and Financial Literacy in the business and consumer ecosystem. It emphasizes the need for awareness, education, and wise management for achieving positive consumer relations and financial success. The study provides valuable insights for firms to improve their financial performance while meeting consumer needs and encourages consumers to make wiser financial decisions.
Improving Financial Efficiency through Integrated Human Resource Management and the Mediating Role of Leadership and Organizational Culture in Organizational Performance Asmini; Aditya Halim Perdana Kusuma Putra Putra; Andi Adawiah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.712

Abstract

This study investigates the integration of Human Resource Management (HRM) practices and their impact on organizational financial efficiency, mediated by leadership and organizational culture. Engaging employees from diverse industries, the research utilizes purposive sampling with a minimum target of 200 participants. Primary data is collected through validated five-point Likert scale questionnaires and proceed with SMARTPLS to answer the hypotheses. Findings indicate that effective financial management practices contribute to enhancing organizational performance and serve as a foundational growth factor. Strong correlations are identified between financial management, organizational performance, leadership, organizational culture, and productivity. Investments in HRM practices influence critical aspects such as leadership, organizational culture, organizational performance, and productivity, fostering a productive work environment. Effective leadership shapes a culture aligned with organizational values, boosting team performance and productivity. The implications of these findings are vital in strategic decision-making, including resource allocation, HRM strategies, and leadership development. An integrated management approach combining financial and HRM aspects is crucial for optimizing organizational performance. Effective leadership development is key to enhancing organizational culture, performance, and productivity. Keywords: HRM Practices, Financial Management Practices, Financial Efficiency, Leadership, Organizational Culture, Productivity, Organizational Performance.
Exploring the Synergistic Effects of Tax Policies, HRM Practices, and Strategic Marketing on Organizational Financial Performance: A SEM-PLS Analysis Aditya Halim Perdana Kusuma Putra; Siti Mariam; Arif Murti Rozamuri; Marwah Yusuf
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.947

Abstract

The purpose of this study is to examine the synergistic effects of tax policies, Human Resource Management (HRM) practices, and strategic marketing initiatives on organizational financial performance, with a focus on understanding how these elements interact to enhance market competitiveness and operational efficiency in a rapidly evolving business environment. This study employed a descriptive correlational research design to investigate the synergistic effects of tax policies, HRM practices, and strategic marketing initiatives on organizational financial performance. The study utilized Structural Equation Modeling with Partial Least Squares (SEM-PLS) to analyze the complex relationships among these variables, capturing data from a cross-sectional sample of 245 valid responses from middle to large-scale enterprises. Data were collected via a structured online survey that included both validated scales and newly developed items tailored to the constructs of interest. The analysis proceeded in two stages: first, assessing the measurement model for validity and reliability, and second, evaluating the structural model to test the hypothesized relationships. SEM-PLS was chosen for its ability to handle complex models with latent variables, even with small to medium sample sizes, providing robust insights into the factors that drive organizational financial performance. The results of this study reveal significant relationships between HRM Practices, Strategic Marketing Initiatives, Tax Policies, and Organizational Financial Performance, with Market Competitiveness and Operational Efficiency acting as critical mediators. The indirect effects further supported these findings. HRM Practices, Strategic Marketing Initiatives, and Tax Policies all indirectly contributed to Organizational Financial Performance through Market Competitiveness and Operational Efficiency, with all paths showing statistical significance. These results emphasize that the synergistic alignment of HRM, marketing, and tax strategies is crucial for achieving superior financial outcomes, with Market Competitiveness and Operational Efficiency serving as essential pathways in this process.
Building Resilient Communities through SME Development: A Qualitative Examination of Management Practices Putra, Aditya Halim Perdana Kusuma; Ardyan, Elia; Laisila, Maya
Golden Ratio of Community Services and Dedication Vol. 5 No. 1 (2025): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v5i1.584

Abstract

This qualitative study investigates the nexus between Small and Medium-sized Enterprises (SMEs) management practices and community resilience. The research aims to explore how effective leadership, strategic management, innovation, sustainable practices, and community engagement contribute to SME resilience and its implications for community well-being. Employing thematic analysis, the study systematically reviews literature on SME management practices and community resilience. Findings reveal that visionary leadership, adaptive management styles, strategic foresight, and risk assessment are pivotal for SME resilience. Innovation, digital transformation, research and development (R&D) investment, and adaptive capacity enhance SMEs' ability to navigate uncertainties and capitalize on opportunities. Moreover, integrating sustainability principles into SME operations mitigates risks, improves financial performance, and fosters community development. Collaboration, knowledge sharing, and community engagement initiatives strengthen SME resilience and contribute to socio-economic development. The study underscores the importance of integrating theoretical insights with practical implications to advance understanding of SME resilience and its role in building resilient communities.
The Influence of Internal Control Systems and Financial Managers' Competence on Local Government Financial Report Quality with Internal Transparency as a Mediator Darmono Darmono; Rizki Ramdiska; Badriah Sappewali; Aditya Halim Perdana Kusuma Putra
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1384

Abstract

This research aims to develop a model for improving the financial quality of local governments through internal transparency with independent variables of the internal control sistem and the competence of financial officials. This type of research is an explanatory research with data sources using primary and secondary data. The primary data in this study includes the perception of financial management officials related to the internal control sistem, the competence of financial management officials, internal transparency, and the quality of local government financial reports. Secondary data includes the identity of the respondents obtained from the SKPD of the Berau Regency Regional Government and literature review as a reference for literature related to the research. The population of this study is the Regional Apparatus Work Unit (SKPD) of the Regional Government of Berau Regency with 46 SKPDs. The sampling method of this study uses a saturated sample technique (census) with each SKPD represented by 3 respondents so that the total sample is 138 respondents. The analysis technique of this study uses an alternative method of Structural Equational Modelling (SEM) using AMOS Software. The results of this study show that  the internal control sistem and the competence of financial management officials have a significant positive effect on internal transparency. The internal control sistem has a positive and significant effect on the quality of local government financial reports and the competence of financial management officials has a positive but not significant effect on the quality of local government financial statements. Internal transparency has a significant positive effect on the quality of local government financial statements. The internal control sistem and the competence of financial management officials on the quality of local government financial reports through internal transparency have an indirect and significant influence.
Co-Authors - Lukman S A. Ahmad A. Nirwana Nur Abbas, Ilham Abdul Haeba Ramli Abubakar, Herminawaty Achriansyah Ahmad Gani Adhi Hilardi Ahmad Firman Ahmad Ridha Ajmal A Ajmal As'ad Amnah Hadi Andi Adawiah Andi Darmawangsa Andika Pramukti Andika Prawira Buana Ardi Ardi Arif Murti Rozamuri Asmini Asmini Aylee Christine Alamsyah Sheyoputri Badriah Sappewali Basri Modding Budi Guntoro Daduk Merdika Mansur DARMONO Dedi Juniansyah Dwi Rizky Puspa Elia Ardyan Elpisah Fahrudin Zain Olilingo Faradiva Dwi Azizah Fika Aryani Fitriani Mandung Fyrdha Faradyba Hamzah Gunawan Bata Ilyas Gunawan Bata Ilyas Hadi, Amnah Hamzah, Fyrdha Faradyba Hernita I Gede Arya Pering Arimbawa Ismail HA Juniansyah, Dedi Kalla, Rastina Laisila, Maya Lina - Mariana, Lina - Marmin, Hidayat Marwah Yusuf Muhammad Akil Mulang, Hastuti Munawir Nasir Munawir Nasir N. Nurlina Natsir, Rahmadhany Noch, Muhammad Yamin Nurani Nurani Nurhayati Azis Nurul Chamidah Pattarani, Andi Pradana, Andi Fadel Pradana R. Rahmi Rahmi Rahmi Rahmi, R. Ramli, Mansyur Reza, Heru Kreshna Ricky Gunawan, Ricky Rivera, Kevin M. Rizki Ramdiska Rumasukun, Mohammad Ridwan S, Lukman Sabri Hasan Sabri Hasan Sabri Hasan Sapiri, Muhtar Sapriyadi Setyani Dwi Lestari Simanjuntak, Mariana Siti Mariam Siti Mariam St. Hatidja St. Syahriati Sultan Sultan Sultan Sultan Surani Suriyanti Suriyanti Syahnur Said Syahnur, Haerdiansyah Syamsu Nujum Yulia Tri Samiha Yunus, Abdul Thalib Yusran Paris Yusran Paris, Yusran Yusuf, Marwah