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Ascaryan Rafinda
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PT Insains Scientific Publication Jl Banowati no 4a, Jatiwinangun, Purwokerto, Kab. Banyumas, Jawa Tengah 53113
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INDONESIA
Business, Accounting and Management Journal
Published by PT Insains Scientific Publication
ISSN : -     EISSN : 30315573     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Business, Accounting and Management Journal (BAMJ) has the mission to distribute, in the academic national and international environment, the results of scientific research from researcher and collaborators by publishing studies of high theoretical and applied science. The area of research covers business, accounting and management articles but also interdisciplinary working papers as well as empirical studies and case studies.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 01 (2025)" : 5 Documents clear
SPENDING HABITS OF GEN Z: HOW FINANCIAL LITERACY, LIFESTYLE, AND SELF-CONTROL SHAPE CONSUMER BEHAVIOR IN YOGYAKARTA Aliza, Nur; Wahyuningsih, Tri Harsini; Rafinda, Ascariena
Business, Accounting and Management Journal Vol. 3 No. 01 (2025): Business, Accounting and Management Journal
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Abstract

This study aims to analyze the influence of financial literacy, lifestyle, and self-control on the consumptive behavior of Generation Z in the Special Region of Yogyakarta. A quantitative approach was used, with data collected through an online questionnaire. The respondents consisted of 100 Generation Z individuals residing in the Special Region of Yogyakarta. The data collected were analyzed using multiple linear regression. The results showed that financial literacy has a significant positive effect on consumptive behavior, lifestyle has a significant positive effect on consumptive behavior, while self-control has a significant negative effect on consumptive behavior. The coefficient of determination of 71.6% indicates that these three variables collectively influence the consumptive behavior of Generation Z, while the remaining 28.4% is attributed to other variables not included in this study.
HARMONISASI NILAI AMANAH DAN NGAJENI DALAM PELAYANAN KONSUMEN PADA UMKM DI JAWA TENGAH: Harmonizing the Values of Amanah (Trustworthiness) and Ngajeni (Respect) in Customer Service for MSMEs in Central Java Purwaningtyas, Putri
Business, Accounting and Management Journal Vol. 3 No. 01 (2025): Business, Accounting and Management Journal
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This study investigates the socio-religious dimensions of contemporary business practices by analyzing the harmonization of Amanah (the Islamic principle of integrity and trust) and Ngajeni (the Javanese cultural ethics of mutual respect) within the Micro, Small, and Medium Enterprises (MSMEs) sector in Central Java, Indonesia. The primary objective is to identify how the integration of these two values influences interaction patterns between entrepreneurs and consumers in cultivating sustainable customer loyalty. Employing a qualitative descriptive method with a transcendental phenomenological approach, data were gathered through in-depth interviews with 17 MSME owners across various sub-cultural regions in Central Java, complemented by direct field observations. The findings reveal that Amanah serves as a fundamental moral anchor that ensures transactional honesty, informational transparency, and promised product quality. Concurrently, the ethics of Ngajeni function as a communicative instrument that prioritizes humanism, humility, and social etiquette (unggah-ungguh). The synergy between these values culminates in a "Theo-Cultural" service model, where consumer loyalty is constructed not merely through functional-material satisfaction, but through profound emotional and spiritual bonds. The results underscore that the resilience and sustainability of MSMEs in Central Java are significantly dependent on the entrepreneurs' ability to contextualize religious teachings within the framework of local wisdom. Theoretically, this research contributes to value-based marketing literature by emphasizing the critical role of cultural capital and religiosity as unique competitive advantages in the Indonesian market landscape. 
DIGITALISASI UMKM: PERAN NILAI-NILAI ISLAM DAN KEARIFAN LOKAL ALON-ALON WATON KELAKON DALAM ADAPTASI TEKNOLOGI: MSME Digitalization: The Role of Islamic Values and Local Wisdom Alon-Alon Waton Kelakon in Technology Adaptation Setiyani, Dwita
Business, Accounting and Management Journal Vol. 3 No. 01 (2025): Business, Accounting and Management Journal
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This study aims to explore how Islamic business ethics and the Javanese cultural philosophy of Alon-Alon Waton Kelakon (slow and steady) influence digital technology adaptation strategies among Micro, Small, and Medium Enterprises (MSMEs). Amid the global push for rapid digital transformation, culturally rooted MSMEs often exhibit resistance or slow down, which is often misinterpreted as lagging behind. This study employed a qualitative method with a case study approach in the Batik Industry Center in Central Java. Data were collected through in-depth interviews with 15 business owners and participant observation. The results show that the Alon-Alon Waton Kelakon principle does not act as a barrier, but rather as a prudence-based filtering mechanism to mitigate the risk of technology investment failure. Islamic values, particularly Siddiq (honesty) and Amanah (responsibility), are integrated into technology adoption to ensure that digitalization does not erode the quality of transactional relationships. Furthermore, the spirit of mutual cooperation serves as a social safety net in the transfer of technological knowledge among business actors. This research makes a theoretical contribution by offering a “Reflective Technological Adaptation” model that balances the speed of innovation with the sustainability of ethical and cultural values.
FILOSOFI TIRAKAT DAN KONSEP TAWAKKAL SEBAGAI STRATEGI RESILIENSI PENGUSAHA KECIL MUSLIM DI YOGYAKARTA: The Philosophy of Tirakat and the Concept of Tawakkul as Resilience Strategies of Muslim Small Entrepreneurs in Yogyakarta Widjayanti, Carolina Ety
Business, Accounting and Management Journal Vol. 3 No. 01 (2025): Business, Accounting and Management Journal
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This study aims to empirically test the influence of the practice of the Tirakat philosophy and the concept of Tawakkal on the business resilience of Muslim small business owners in Yogyakarta amid economic uncertainty. Using a quantitative explanatory approach, this study involved 150 micro- and small-business owners selected through purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression in SPSS. The results showed that the Tirakat philosophy has a positive and significant effect on business resilience. This indicates that the practice of self-discipline and concern strengthens entrepreneurs' mental resilience. Similarly, the concept of Tawakkal was found to have a significant positive effect on resilience, where the level of active submission to God provides crucial inner peace when facing a crisis. Together, these two variables accounted for 58.4% of the business resilience variable, with the remainder influenced by other external factors. These findings confirm that, for Muslim entrepreneurs in Yogyakarta, resilience strategies are derived not only from material and managerial aspects but also from deeply rooted local spiritual and theological values. The integration of hard work through Tirakat and surrender through Tawakkal has proven an effective coping mechanism for maintaining business continuity amid economic pressure.
IMPLEMENTASI HALALAN THAYYIBAN PADA PRODUK KULINER TRADISIONAL JAWA: TINJAUAN BUDAYA DAN SYARIAH: The Implementation of Halalan Tayyiban in Traditional Javanese Culinary Products: A Cultural and Sharia Perspective Setiono, Agus
Business, Accounting and Management Journal Vol. 3 No. 01 (2025): Business, Accounting and Management Journal
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Penelitian ini bertujuan untuk menganalisis bagaimana pelaku usaha mikro, kecil, dan menengah (UMKM) kuliner tradisional Jawa mengimplementasikan konsep halalan thayyiban dalam proses produksi mereka tanpa mengikis autentisitas budaya lokal. Di tengah arus globalisasi dan industrialisasi pangan, tantangan utama bagi produsen makanan tradisional adalah mempertahankan cita rasa asli sembari mematuhi standar jaminan produk halal yang ketat. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi, mengambil lokasi di sentra industri kuliner tradisional di Jawa Tengah dan Yogyakarta. Data dikumpulkan melalui wawancara mendalam, observasi partisipan, dan dokumentasi. Hasil penelitian menunjukkan bahwa integrasi nilai Islam dan budaya lokal terjadi melalui mekanisme kearifan lokal seperti konsep "Gemi, Setiti, Ngati-ati" yang selaras dengan prinsip Thayyib (kualitas dan kebersihan). Selain itu, semangat Gotong Royong berfungsi sebagai modal sosial dalam pengawasan mutu komunitas (community-based monitoring) untuk menjamin kehalalan bahan baku. Penelitian ini berkontribusi pada literatur etika bisnis Islam dengan membuktikan bahwa budaya lokal bukanlah penghambat, melainkan katalisator dalam penerapan standar syariah.

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