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All Journal Jurnal Reviu Akuntansi dan Keuangan JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Pendidikan Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Ilmiah Multidisiplin Indonesia Analisa: Jurnal Manajemen dan Akuntansi Journal of Creative Power and Ambition (JCPA) Hasina: Jurnal Akuntansi dan Bisnis Syariah Jurnal Akuntansi Bisnis dan Humaniora
Wiwik Mukholafatul Farida
Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Physics Social Sciences Other

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The Role of Amanah and Tabligh in Strengthening Islamic Banking Relationships Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida; Shinta Laura Dewani
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

This study aims to analyze agency problems in murabahah and mudharabah contracts and to identify strategies to reduce these issues in Islamic banking practices. The research employs a qualitative approach using a library research method by reviewing various sources, including academic journals, books, and other relevant literature published between 2021 and 2025. The findings indicate that agency problems in Islamic banking primarily arise from information asymmetry and moral hazard between the bank as the principal and the customer as the agent. These issues are more prevalent in mudharabah contracts compared to murabahah, due to the high dependence on the honesty and transparency of customers in reporting business performance. In contrast, murabahah contracts tend to have lower agency risks because of their simpler and more transparent transaction structure. Furthermore, this study finds that the implementation of tabligh (transparency) and amanah (trustworthiness) principles serves as an effective solution in reducing information asymmetry and moral hazard. Therefore, strengthening Islamic ethical values along with improving monitoring systems and transparency mechanisms is essential to mitigate agency problems and to optimize the implementation of profit-and-loss sharing contracts in Islamic banking.
Formulating Human Resource Management Strategies Using a Hybrid SOAR–AHP Approach in MSMEs Shinta Laura Dewani; Diah Ayu Arif Viyanti; Ravita Yosi Agustin; Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1509

Abstract

This study aims to formulate human resource management (HRM) strategies for a culinary MSME in Kediri using a hybrid SOAR–AHP approach. Rapid business growth is often not accompanied by optimal HR management, leading to issues in performance consistency and employee discipline. This research employs a mixed-method approach with an exploratory sequential design, utilizing interviews, observations, and quantitative analysis through the Analytical Hierarchy Process (AHP). The SOAR analysis reveals that key strengths lie in owner involvement and the existence of standard operating procedures (SOP), while the main challenges relate to consistency in implementation and employee discipline. The AHP results indicate that strengths and results are the highest priority criteria. The main strategies focus on strengthening SOP implementation, improving discipline through active owner supervision, and enhancing work productivity. This study demonstrates that the integration of SOAR–AHP provides more structured, measurable, and applicable HRM strategies to support MSME sustainability.
Gold as a Systemic Safe Haven Amid Global Economic Uncertainty in G20 Countries Ahmad Saifi Athoillah Athoillah; Dwi Rahma Fitriani; Mutia Tsalitsa Alawia; Dion Yanuarmawan; Yohan Bakhtiar; Wiwik Mukholafatul Farida
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 07 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), 2026
Publisher : Sean Institute

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Abstract

The escalation of global economic uncertainty driven by financial crises, geopolitical tensions, and monetary policy tightening has reignited debates regarding the role of gold as a value-preserving asset within the global financial system. Although prior studies have extensively examined gold as a hedging instrument and safe haven asset, empirical evidence concerning its ability to function as a systemic safe haven particularly under conditions of extreme risk, crisis regime dynamics, and cross-market interconnectedness remains limited and inconclusive, especially within G20 countries characterized by high levels of financial integration. This study aims to investigate whether gold serves as a systemic safe haven during periods of global economic uncertainty by emphasizing the dimensions of tail risk, crisis regimes, and risk transmission across financial markets. The study employs monthly panel data from G20 countries over the period 2000–2024 obtained from open-access databases, including global gold prices, the Global Economic Policy Uncertainty (GEPU) Index, the Volatility Index (VIX), global financial stress indicators, exchange rates, stock market indices, and government bond yields. To capture nonlinear relationships and extreme dependence structures, this research adopts advanced econometric approaches combining Markov-Switching Quantile Vector Autoregression and connectedness analysis. The empirical findings reveal that gold significantly functions as a systemic safe haven at the lower quantiles of financial market return distributions, particularly during periods of crisis and heightened uncertainty. Furthermore, gold tends to act as a shock absorber within cross-market connectedness networks, thereby contributing to the stability of financial systems across G20 countries. These findings enrich the existing literature by offering a systemic safe haven perspective and provide important policy implications for monetary authorities and foreign reserve managers in designing global financial resilience strategies.
CSR sebagai Variabel Moderasi dalam Kinerja Keuangan Guna Mengukur Nilai Perusahaan : (Studi PT Vale Indonesia Periode 2019-2023) Dion Yanuarmawan; Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
Jurnal Akuntansi Bisnis dan Humaniora Vol. 13 No. 2 (2026): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v13i2.9927

Abstract

Corporate Social Responsibility diyakini akan memiliki citra positif di mata investor maupun masyarakat, yang pada akhirnya berdampak pada peningkatan nilai perusahaan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kinerja keuangan secara langsung dan signifikan terhadap nilai perusahaan serta pengaruh kinerja keuangan secara langsung dan signifikan terhadap nilai perusahaan yang dimoderasi oleh CSR. Jenis penelitian adalah penelitian kuantitatif. Sumber data menggunakan data sekunder yang diakses melalui website resmi PT. Vale Indonesia. Populasi dalam penelitian adalah laporan keuangan dan laporan keberlanjutan PT. Vale Indonesia Tahun 2019-2025. Sampel penelitian adalah Return On Equity (ROE). Hasil penelitian menunjukkan bahwa ROE berpengaruh berpengaruh positif dan signifikan terhadap nilai perusahaan serta Corporate Social Responsibility berpengaruh positif dan memperkuat kinerja keuangan terhadap nilai perusahaan. PT Vale Indonesia perlu secara aktif dan transparan meningkatkan kinerja keuangan berikut CSR yang akan memperkuat citra perusahaan serta mendorong pertumbuhan nilai perusahaan secara berkelanjutan.
Analisis Value For Money untuk Mengukur Kinerja Keuangan Jatibanggi Kabupaten Tulungagung Tahun Anggaran 2022-2024 Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1477

Abstract

The study aims to analyze, conclude, and provide solutions on Value for Money to measure financial performance in the Karangwaru Village, Tulungagung Regency, for the 2022-2024 fiscal years. This research uses descriptive quantitative methods with an applied objective, and data collection techniques include observation, documentation, and unstructured interviews. Secondary data is utilized. In terms of effectiveness, revenue realization consistently reached or exceeded the target with an average ratio of 98%, indicating a less effective performance. For the economic aspect, the same average ratio of 92.79% was achieved, which is categorized as economical. Generally, the financial performance of Karangwaru Village is considered less effective, necessitating improved accuracy in expenditure planning to prevent wastage. The Value for Money approach proved beneficial as a reference before preparing the Village Revenue and Expenditure Budget Plan (RAPBDes) for the following year.
Embedding Resilience in the Sustainability Balanced Scorecard: A Systematic Review and Conceptual Framework Wiwik Mukholafatul Farida; Reni Surmayanti; Nova Sabrina
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8160

Abstract

Main Purpose – This study examines the evolution of the Balanced Scorecard (BSC) into the Sustainability Balanced Scorecard (SBSC) and proposes a Resilience-Oriented SBSC (R-SBSC) that integrates sustainability performance, risk governance, and organisational adaptability.Method - A systematic literature review (SLR), guided by the PRISMA framework, was conducted on 41 SBSC-related articles published between 2020-2025. A thematic synthesis was applied to trace conceptual developments, sectoral trends, implementation patterns, and the ways resilience elements are incorporated into SBSC designs.Main Findings - The review shows a clear shift from the traditional BSC toward more contextual SBSC variants, including ESG-focused, health-inclusive, and circular SBSC models. Empirical evidence indicates improvements in strategic alignment, stakeholder trust, and sustainability performance. However, persistent challenges remain, particularly the complexity of SBSC design, indicator proliferation, and the limited explicit integration of resilience capabilities.Theory and Practical Implications - The proposed R-SBSC embeds adaptive capacity and risk intelligence within the SBSC cause–effect logic. It contributes to the development of dynamic capabilities and sustainability governance perspectives, while offering actionable guidance for managers to incorporate resilience considerations into sustainability performance management.Novelty - This study reframes the SBSC as a resilience-oriented management system through the R-SBSC model, positioning the SBSC not merely as a sustainability reporting tool but as an integrated framework for sustainability, risk, and organisational adaptation.
Pelatihan Pembuatan Lilin Aromateraphy Dari Limbah Minyak Jelantah di Desa Jabung Mutia Tsalitsa Alawia; Wiwik Mukholafatul Farida
Jurnal Pemberdayaan Masyarakat Vol 10 No 1 (2025): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v10i1.11608

Abstract

The participants of this training are members of the Family Welfare Empowerment (PKK) group and Micro, Small, and Medium Enterprise (UMKM) entrepreneurs in Jabung Village, Talun, Blitar. The issue faced by the people of Jabung is the waste cooking oil produced from household leftovers and UMKM production. This community service aims to provide training to the community on how to utilize waste cooking oil to make aromatherapy candles, as an effort to reduce waste cooking oil produced from household and UMKM waste by enhancing the creativity of the PKK members and UMKM entrepreneurs. The community service is carried out using the Asset-Based Community Development (ABCD) method by leveraging the potential owned by the community. The stages of the training consist of observation and analysis of community needs, activity preparation, training implementation, and activity evaluation. As a result of this community service, the participants are enthusiastic and have successfully learned how to process waste cooking oil into aromatherapy candles with high utility and market value, which can also become a business idea and a potential opportunity to help improve household economies.
Co-Authors Achmad Iqbal Achmad Iqbal Agista, Ziana Ahmad Saifi Athoillah Atik Tri Andari, Atik Tri Diah Ayu Arif Viyanti Dion Yanuarmawan Dion Yanuarmawan Dwi Rahma Fitriani Dwi Rahma Fitriani Fitriani, Dwi Rahma Iqbal, Achmad Iswahyudi, M. Mutia Tsalitsa Alawia Nadya Putri Agustina Nova Sabrina Priangga Eko Saputra Ravita Yosi Agustin Reni Surmayanti Rifka Arinda Noviasari Shinta Laura Dewani Wulandari, Retno Yohan Bakhtiar