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All Journal Sharia Economic Review Journal (SHACRAL) Journal of Research Analysis and Management Reviews
Dita Herdian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE ROLE OF ISLAMIC PHILANTHROPY IN POVERTY ALLEVIATION: A SYSTEMATIC LITERATURE REVIEW OF CONCEPTS, MECHANISM, AND PRACTICAL CHALLENGES Dita Herdian
SHACRAL: Shari'ah Economics Review Journal Vol. 2 No. 1 (2025): Februari
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/shacral.v2i1.66

Abstract

poverty remains a persistent socio-economic challenge in many Muslim-majority countries and beyond. Islamic philanthropy through instruments such as zakat, infaq, sadaqah, and waqf is often proposed as a faith-based mechanism for redistributing wealth and reducing poverty. This article presents a systematic literature review of empirical and theoretical research on Islamic philanthropy’s contributions to poverty alleviation. Following PRISMA guidelines for qualitative synthesis, the study examines peer-reviewed journal articles, institutional reports, and documented case studies to identify both conceptual insights and practical trends in the field. The review reveals that zakat functions as an obligatory redistributive tool that supports income redistribution and social equity, while waqf and other voluntary philanthropic instruments complement this by providing long-term resources for healthcare, education, and microenterprise development. Research from West Java, Nigeria, Pakistan, and Indonesia shows that Islamic philanthropic funds can enhance welfare outcomes for poor and vulnerable populations when effectively managed and transparently administered. However, findings also indicate significant institutional challenges, such as inadequate governance frameworks, low literacy among potential donors and recipients, and technological barriers that limit outreach and impact measurement. Digital innovation emerges in the literature as a promising strategy to enhance collection efficiency, transparency, and beneficiary targeting. Moreover, Islamic philanthropy’s alignment with Sustainable Development Goals (SDGs) suggests its broader relevance not only for Muslim societies but for comparative social finance research globally. Despite evidence of positive philanthropic impacts, gaps remain in longitudinal impact evaluations and multi-country comparative studies. The synthesis concludes with recommendations for strengthening institutional capacity, fostering cross-sector partnerships, and improving monitoring and evaluation systems to maximize the poverty alleviation potential of Islamic philanthropic instruments.
THE ROLE OF ISLAMIC FINANCIAL LITERACY AND ISLAMIC FINANCIAL INCLUSION ON BUSINESS PERFORMANCE OF MUSLIM GEN Z AND MILLENNIAL ENTREPRENEURS IN INDONESIAN MSMEs. Dita Herdian
SHACRAL: Shari'ah Economics Review Journal Vol. 2 No. 3 (2025): Oktober
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/shacral.v2i3.91

Abstract

The rapid development of Islamic finance presents significant opportunities for strengthening the performance of micro, small, and medium enterprises (MSMEs), particularly those owned by Muslim entrepreneurs. However, limited Islamic financial literacy and low access to Sharia-compliant financial services remain critical challenges, especially among younger generations. This study aims to examine the role of Islamic financial literacy and Islamic financial inclusion in enhancing business performance among Muslim Gen Z and millennial entrepreneurs operating MSMEs in Indonesia. Using a quantitative research approach, primary data were collected through an online questionnaire distributed to Muslim MSME entrepreneurs who have operated their businesses for at least two years. A total of valid responses were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results reveal that Islamic financial literacy has a positive and significant effect on Islamic financial inclusion, indicating that higher levels of Sharia-based financial knowledge increase entrepreneurs’ access to and use of Islamic financial services. Furthermore, Islamic financial literacy is found to have a direct and significant impact on business performance, suggesting that financially literate Muslim entrepreneurs are better equipped to manage financial decisions, optimize resources, and sustain business growth. Islamic financial inclusion also demonstrates a positive and significant influence on business performance, highlighting the importance of access to Sharia-compliant financing and financial products in improving MSME outcomes. In addition, mediation analysis confirms that Islamic financial inclusion significantly mediates the relationship between Islamic financial literacy and business performance. These findings underscore the strategic importance of strengthening Islamic financial literacy and expanding Islamic financial inclusion to enhance the performance and sustainability of Muslim-owned MSMEs, particularly among Gen Z and millennial entrepreneurs. The study provides practical implications for policymakers, Islamic financial institutions, and entrepreneurship development programs in designing targeted interventions to support young Muslim entrepreneurs and foster an inclusive Islamic economic ecosystem.
Peran Akuntansi Manajemen dan Budaya Organisasi dalam Keputusan Manajerial: Studi pada Konsultan Pendidikan Swasta Dita Herdian
JARUM: Journal of Analysis Research and Management Review Vol. 2 No. 1 (2025): Januari
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v2i1.85

Abstract

Penelitian ini bertujuan mengeksplorasi peran akuntansi manajemen dan budaya organisasi dalam membentuk proses pengambilan keputusan manajerial pada sebuah konsultan pendidikan swasta di Indonesia. Dengan menggunakan pendekatan kualitatif deskriptif–eksploratif, data dikumpulkan melalui wawancara semi-terstruktur dengan manajer proyek, staf keuangan, serta konsultan senior dan junior, didukung oleh observasi rapat pengambilan keputusan serta dokumentasi organisasi berupa anggaran, cost sheet, dan laporan varians. Hasil penelitian menunjukkan bahwa artefak akuntansi manajemen seperti RBA, WBS, laporan varians, dan KPI berfungsi tidak hanya sebagai dasar rasionalitas keputusan, tetapi juga sebagai simbol legitimasi organisasi di hadapan pemangku kepentingan. Sementara itu, budaya organisasi berperan sebagai lensa interpretasi yang menjadikan angka terbuka untuk diskusi dan negosiasi makna. Proses keputusan sering terjadi dalam kondisi bounded rationality, ketika informasi tidak lengkap dilengkapi oleh narasi dan pengalaman kolektif. Kualitas keputusan terbukti meningkat ketika terdapat kesesuaian (fit) antara mekanisme akuntansi manajemen dan nilai budaya organisasi, khususnya transparansi, kolaborasi, dan akuntabilitas. Sebaliknya, ketidaksesuaian menimbulkan inefisiensi dan revisi berulang. Secara teoretis, studi ini memperkaya literatur mengenai hubungan sistem kontrol manajemen dan budaya pada organisasi jasa berbasis proyek. Secara praktis, penelitian ini memberikan pedoman bagi konsultan pendidikan swasta untuk menyelaraskan alat akuntansi manajemen dan tata kelola keputusan dengan nilai-nilai budaya organisasi agar tetap disiplin secara finansial sekaligus lincah dalam merespons kebutuhan klien. Kata kunci: akuntansi manajemen, budaya organisasi, keputusan manajerial, bounded rationality, konsultan pendidikan.
HUMAN-IN-THE-LOOP DALAM PENGAMBILAN KEPUTUSAN REKRUTMEN: STUDI KUALITATIF PADA PRAKTISI HR PENGGUNA ATS BERBASIS AI DI JAKARTA Dita Herdian
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 1 (2026): January
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i1.111

Abstract

This study examines the practice of human-AI collaboration in recruitment decision-making within companies in Jakarta that utilize AI-based Applicant Tracking Systems (ATS). The growing adoption of artificial intelligence in human resource management has transformed recruitment processes into more data-driven, automated, and efficiency-oriented systems. While AI enhances the speed and consistency of candidate screening, concerns regarding algorithmic bias, transparency, and accountability remain significant. Therefore, the concept of human-in-the-loop becomes essential to ensure that managerial judgment remains central in final hiring decisions. This research employs a qualitative case study approach through in-depth interviews with HR practitioners who directly engage with AI-supported recruitment systems. The findings reveal that AI primarily functions as a decision-support tool that assists in initial candidate filtering and ranking. However, HR managers retain authority in evaluating contextual factors, cultural fit, and soft skills that cannot be fully captured by algorithmic assessment. The study highlights the importance of balancing algorithmic efficiency with human professional judgment to mitigate bias and maintain ethical accountability. These findings contribute to the literature on digital human resource management and provide practical insights for organizations integrating AI into recruitment strategies
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