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Niki Puspita Sari
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Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Published by Universitas Islam Raden Rahmat Malang
ISSN : 25024094     EISSN : 2598781X     DOI : https://doi.org/10.36636/dialektika
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Dialektika adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Raden Rahmat Malang. Jurnal ini memiliki spesifikasi sebagai media untuk mengkomunikasikan hasil-hasil penelitian dan pemikiran konseptual yang berkaitan dengan bidang Ekonomi dan Ilmu Sosial. Jurnal ini terbit berkala setiap enam bulan sekali pada bulan Februari dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 233 Documents
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Analisi Tata Kelola Alokasi Dana Desa: (Studi Kasus Pada Desa Bonjeruk, Kecamatan Jonggat, Kabupaten Lombok Tengah) Sukmayadi, Dedi; Martiningsih, Sri Pancawati
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.7176

Abstract

This study analyzes the governance of Village Fund allocation in Bonjeruk Village, with an emphasis on the principles of transparency, accountability, and community participation. The method used in this study is qualitative, which includes data collection through in-depth interviews. The findings indicate that the village government has effectively implemented government accounting principles, with financial reports presented transparently and accessible to the community. Community participation in village deliberations has strengthened a sense of ownership and oversight of budget use. However, challenges remain regarding the community's understanding of fund management mechanisms, which can hinder active participation. This study recommends that education and training be provided to the community to improve their understanding of financial reports, and emphasizes the importance of more intensive cooperation between the village government and the community in the decision-making process. These findings are expected to contribute to the development of more efficient and sustainable Village Fund management policies, as well as support the improvement of community welfare in Bonjeruk Village.
Peranan Bidang Perdagangan Diskopindag Kota Malang Dalam Menjaga Stabilitas Harga Bahan Pokok Kuncoro, Dimas Adi; Nafisa, Adita
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.7442

Abstract

Inflation control is an important priority for local governments, especially in Malang City, which has quite volatile staple food prices. This study aims to analyze the strategies used by the government through the Cooperative, Industry, and Trade Agency (Diskopindag) together with related institutions in maintaining price stability. The research method used a descriptive qualitative approach with interviews, observations, and documentation studies,  while processing interview results includes data transcription, data coding, categorization, data interpretation and data presentation. The results show that inflation control is carried out through several measures, including the use of the SISKAPERBAPO and SP2KP systems for daily price monitoring, intervention in the distribution of goods to maintain the Maximum Retail Price (HET), education for traders through the SEPASAR PEDAS program, and the implementation of Warung Tekan Inflasi (WTI), which provides basic commodities at affordable prices. This strategy has proven effective in maintaining price stability, increasing transaction integrity, and supporting the creation of a healthy and conducive market.
Implikasi Risiko Politik Dan Ekonomi Terhadap Penganggaran Modal Perusahaan Multinasional di Indonesia Rohmah, Siti Lailatur; Lestari, Anggita Della; Nurrohman, Dhika; Aswad, Muhammad
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.7562

Abstract

This study examines how political and economic risks impact the capital budgeting processes of multinational corporations (MNCs) operating in Indonesia. Using a descriptive-analytical qualitative method, the research examines secondary data from academic journals, company financial reports, policy documents, and case studies on Mitsubishi, Daihatsu, PT Kalbe Farma, and PT Unilever Indonesia. The findings indicate that political instability—characterized by policy changes and bureaucratic complexity—and economic risks, such as fluctuations in exchange rates and inflation, significantly affect investment certainty, cash flow estimation, and capital costs. MNCs respond by adjusting investment strategies, forming local partnerships, and applying adaptive risk mitigation, with larger firms using more complex risk-based evaluation. The study enriches literature by integrating political and economic risk analysis into capital budgeting in developing countries. Limitations include reliance on secondary data and limited case studies, so results should be generalized cautiously. Practical implications highlight the importance of risk integration in investment decisions and government support for a stable investment climate.
Etika Produksi Dalam Maqashid Syariah (Studi Kasus: Rumah Makan Angin Berhembus Panyabungan) Sari, Indah Permata; Rozalinda, Rozalinda; Zulvianti, Nora
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.6611

Abstract

This study evaluates the implementation of Maqashid Syariah Principles protecting religion (hifz ad-din) life (hifz an-nafs), wealth (hifz al-mal), and the environment (hifz al-biah) in restaurant’s production practices. A qualitative case study approach was used, with primary data from interviews with owner, employees, and customers, alongside direct observations and secondary data from operational documents. The results show that Rumah Makan Angin Berhembus applies hifz ad-din and hifz an-nafs by serving halal, thayyib food and maintaining cleanliness in production. The al-mal principle is reflected in the use of local ingrediets. However, there are gaps in the hifz al-biah principle, particularly in waste management and environmentally friendly production. Can serve as a model for other culinary businesses, promoting fairness and sustainability in their operations.
Pengaruh Locus Of Control Internal dan Eksternal terhadap Kinerja Dimoderasi Etika Kerja Islam Santoso, Ika Aghnia; Saddewisasi, Wyati; Budiarti, Yuli
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.6140

Abstract

Human capital management is vital in organizations for improving individual performance. Purpose: to analyze the influence of LCI and LCE on employee performance, with Islamic work ethics as a moderating variable. This study employs a quantitative approach, utilizing primary data collected through questionnaires. Sampling was conducted using purposive sampling techniques on 69 respondents. Data analysis was conducted using Structural Equation Modeling (SEM). Results: (1) LCI significantly influences employee performance, (2) LCE influences employee performance, (3) Islamic work ethics act as a moderating variable in the relationship between LCI and employee performance, but do not moderate the relationship between LCE and employee performance. Conclusion: Proper management of Islamic work ethics is an important factor in improving employee performance. This is particularly related to how individuals perceive external control (LCE) in the workplace as part of efforts to enhance productivity.
Keterkaitan Nilai-Nilai Akuntansi Syariah dalam Tradisi Pernikahan Lahat: Sebuah Epistemologi Islam Lakilaki, Eogenie
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7130

Abstract

This study explores the embodiment of sharia accounting values in traditional wedding practices in Lahat Regency, South Sumatra, through an Islamic epistemological lens. Using a qualitative interpretive approach, it examines indigenous rituals as culturally embedded accounting practices that govern financial and social obligations. The findings indicate that these traditions reflect the core objectives of Maqasid al-Shariah: hifz al-diin (preservation of religion) through the sanctification of marriage, hifz al-nafs (life) via collective responsibility and social harmony, hifz al-‘aql (intellect) through ethical deliberation and knowledge transmission, hifz al-nasl (lineage) by regulating marital legitimacy, and hifz al-maal (wealth) through transparent and fair financial arrangements. These practices function as a decentralized, community based form of Islamic accounting governed by ‘urf (custom) in alignment with sharia principles. This study challenges institution centric perspectives in Islamic accounting and contributes to a culturally grounded framework for Islamic financial ethics rooted in lived community practices.
Studi Evaluatif dan Analisis Urgensi Harmonisasi Kebijakan Manajemen Risiko Sektor Publik di Indonesia Hikam, Akhmad Nur Imtihanul; Septian, Bagus Dwi; Almas, Luthfia; Al Mubarok, M. Rafli; Jusuf, Muhammad; Mahendra, Syifa Auliya
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7977

Abstract

Effective risk management is essential for good governance in the public sector, supporting efficiency, transparency, and accountability. Although SNI ISO 31000:2018 has been established as the national standard, its application in government institutions remains inconsistent. This study examines the alignment of risk management policies with SNI ISO 31000:2018, evaluates its relevance as a policy reference, and explores the urgency of harmonization. A qualitative approach was used through document analysis and semi-structured interviews with academics and practitioners. Content analysis employed an evaluation matrix based on principles, framework, and processes of risk management, while interview data were analyzed thematically. Results indicate significant variation in adoption, with conformity ranging from 0% to 87.23%. Instead of enforcing detailed harmonization, the study highlights the need to build shared perceptions and understanding of risk management to enhance cross-sector collaboration within the National Development Risk Management framework.
Transformasi Kepemimpinan Adaptif: Kolaborasi Gaya Situasional, Transformasional Dalam Tata Kelola Universitas Linggabuana PGRI Sukabumi Herlina, Lina; Fauzi, Akhyar; Theonata, Ginanjar; Sunarya, Erry
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7985

Abstract

The emergence of the digital age and global uncertainty has compelled firms to implement strategy modifications, necessitating adaptable and transformative leadership. This essay examines leadership dynamics in the context of situational change and uncertainty through a descriptive-qualitative methodology. It emphasizes leaders' competencies in managing organizations and teams amid uncertainty, highlighting the significance of situational and transformational leadership theories. The study illustrates instances of disruptive change inside businesses and delineates the attributes of contemporary leaders: analytical acumen for thorough assessment and communication proficiency for fostering trust and facilitating successful collaboration. Case studies illustrate team dynamics under strain and the strategic decision-making of leaders. The essay examines the progression of leadership in the digital age, incorporating information technology. The results underscore that contemporary leaders must comprehend classical theories, adapt to technological advancements, and remain attuned to global socio-economic dynamics to enhance leadership theory and practice.
Risk Management Application Based on ISO 31000:2018 - A Case Study of Hypoallergenic Laundry Laboratory (LALABO) Ariyanti, Annisa Inas; Indradewa, Rhian; Abadi, Ferryal; Ramadhan, Yanuar
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.8346

Abstract

LALABO (Laundry Laboratory) is a laundry business model in Jakarta, characterized by its hypoallergenic and eco-friendly services, utilizing smart locker technology for drop points, mobile application, and personalized fragrance options. This study responds to the growing demand for skin-safe laundry services, driven by limited providers and increasing public awareness of skin health in Jakarta and other major Indonesian cities. Using a descriptive case study approach, data were collected through document analysis, observation, and organizational review. The analysis focused on designing a risk management model based on the ISO 31000:2018 framework. The findings indicate that structured risk identification, assessment, and treatment are essential for managing uncertainties in marketing, operations, human resources, and finance. LALABO can minimize potential risks and achieve operational excellence. Academically, this study expands the limited literature on ISO 31000 implementation in micro and small service enterprises, while practically it provides insights for entrepreneurs developing innovation-driven businesses.
Strategi Ekspansi Produksi Wuling Motors Tiongkok Di Indonesia pada Tahun 2020-2024 Satedy, Nabillah Irena; Rasyidah, Resa
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.8434

Abstract

This study analyzes the production base expansion strategy of Wuling Motors in Indonesia during the 2020–2024 period within the framework of Foreign Direct Investment (FDI) using the OLI paradigm (Ownership, Location, and Internalisation). This research employs a descriptive qualitative approach based on secondary data collected through a literature review. The findings indicate that Wuling Motors’ investment in Indonesia is driven by a market-seeking motive, supported by ownership advantages in capital and electric vehicle technology, location advantages including a large domestic market and pro-investment policies, and internalisation advantages through the establishment of an integrated manufacturing facility and internal supply chain control. The novelty of this study lies in applying the OLI paradigm to examine the expansion of a Chinese automotive manufacturer in Indonesia amid the electric vehicle industry transformation.

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