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PT Insains Scientific Publication Jl Banowati no 4a, Jatiwinangun, Purwokerto, Kab. Banyumas, Jawa Tengah 53113
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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 28 Documents
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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.
INTEGRASI ETIKA BISNIS ISLAM DAN BUDAYA GOTONG ROYONG DALAM MENOPANG KEBERLANJUTAN KLASTER INDUSTRI BATIK JAWA: The Integration of Islamic Business Ethics and the Culture of Gotong Royong in Supporting the Sustainability of Javanese Batik Industry Clusters Wijayanto, Sigit Ary
Business, Accounting and Management Journal Vol. 3 No. 02 (2025): Business, Accounting and Management Journal
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Di tengah gempuran modernisasi dan persaingan pasar global yang hiper-kompetitif, keberlanjutan Industri Kecil dan Menengah (IKM) batik di Indonesia menghadapi tantangan multidimensi, mulai dari volatilitas harga bahan baku, regenerasi pengrajin, hingga disrupsi pasar digital. Literatur manajemen strategis konvensional seringkali menawarkan solusi berbasis efisiensi kompetitif yang mengabaikan modal sosial unik di negara berkembang. Penelitian ini bertujuan untuk mengisi kesenjangan teoretis tersebut dengan menganalisis bagaimana integrasi nilai-nilai Etika Bisnis Islam (EBI) dan kearifan lokal gotong royong membentuk model ketahanan ekonomi yang distingtif pada sentra industri batik. Menggunakan pendekatan kualitatif fenomenologis dengan metode studi kasus ganda di Pekalongan dan Surakarta, penelitian ini mengeksplorasi praktik bisnis melalui wawancara mendalam, diskusi kelompok terarah (FGD), dan observasi partisipatif. Temuan penelitian mengungkapkan bahwa gotong royong bukan sekadar residu tradisi, melainkan mekanisme operasional dari prinsip Ta’awun (tolong-menolong) dan Ukhuwah (persaudaraan) yang menekan biaya transaksi dan risiko pasar. Praktik sambatan (bantuan tenaga kerja resiprokal) dan konsorsium pembelian bahan baku informal terbukti menjadi manifestasi Adl (keadilan) yang menolak praktik monopoli (Ihtikar). Penelitian ini menyimpulkan bahwa keberlanjutan klaster batik tidak bertumpu pada kompetisi zero-sum game, melainkan pada "kompetisi kooperatif" yang didasari oleh Spiritual-Cultural Capital. Temuan ini memberikan implikasi manajerial bagi penguatan paguyuban berbasis nilai dan implikasi kebijakan bagi pemerintah untuk mengadopsi pendekatan kultural dalam pembinaan UMKM.
KEPEMIMPINAN BERBASIS ASTA BRATA DAN SIFAT SIDDIQ PADA PENGELOLA USAHA MIKRO KELUARGA: STUDI ETNO-RELIGIUS DI SENTRA INDUSTRI BATIK: Asta Brata Leadership and the Principle of Siddiq in Family-Owned Microenterprises: An Ethno-Religious Study of Batik Industry Centers Syarifudin, Syahrul
Business, Accounting and Management Journal Vol. 3 No. 02 (2025): Business, Accounting and Management Journal
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This study aims to explore and develop a hybrid leadership model that integrates Javanese local wisdom (Asta Brata) with Islamic business ethics (Sifat Siddiq) in family-based Micro, Small, and Medium Enterprises (MSMEs). Amidst global economic dynamics, family-based MSMEs often face succession and professionalism challenges rooted in a crisis of trust. This study uses a qualitative approach with a phenomenological case study method in the batik industry center in Central Java. Data were collected through in-depth interviews, participant observation, and documentation studies of 15 hereditary batik business owners. The results show that the internalization of Asta Brata values—particularly the elements of the Sun (Surya) and Earth (Bantala)—which are synergized with the nature of Siddiq (honesty/integrity) form a "Resi-Saudagar" leadership pattern. This pattern not only increases internal trust among family members but also revitalizes the culture of Gotong Royong (mutual cooperation) within the industrial cluster. These findings contribute to the business ethics literature by offering a values-based leadership framework that ensures business sustainability through strong social capital.
PERAN ZAKAT BISNIS DAN SEDEKAH DALAM MEMPERKUAT EKOSISTEM SOSIAL-EKONOMI KOMUNITAS PEDAGANG JAWA: INTEGRASI FILANTROPI ISLAM DALAM TRADISI SLAMETAN: The Role of Business Zakat and Sadaqah in Strengthening the Socio-Economic Ecosystem of Javanese Merchant Communities: Integrating Islamic Philanthropy into the Slametan Tradition. Kristanto, Yunus Agung
Business, Accounting and Management Journal Vol. 3 No. 02 (2025): Business, Accounting and Management Journal
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Penelitian ini bertujuan untuk menginvestigasi bagaimana praktik filantropi Islam, khususnya zakat perniagaan dan sedekah, diintegrasikan ke dalam tradisi lokal slametan untuk memperkuat keberlanjutan ekosistem bisnis kecil di komunitas pedagang Jawa. Di tengah dominasi diskursus manajemen zakat formal, peran mekanisme redistribusi informal yang berakar pada kearifan lokal sering kali terabaikan. Menggunakan pendekatan kualitatif dengan desain studi kasus fenomenologis pada klaster industri batik di Jawa Tengah, penelitian ini mengumpulkan data melalui wawancara mendalam, observasi partisipan, dan analisis dokumen. Hasil penelitian menunjukkan bahwa: (1) Tradisi slametan telah bertransformasi dari sekadar ritual komunal menjadi mekanisme "jaring pengaman sosial" ekonomi, di mana zakat dan sedekah didistribusikan secara kultural tanpa stigma kemiskinan; (2) Integrasi nilai Islam (transendental) dan gotong royong (sosial) membentuk "Modal Sosial Profetik" yang meningkatkan kepercayaan (trust) antar pedagang, memitigasi risiko kebangkrutan, dan memperlancar rantai pasok; (3) Praktik ini menciptakan stabilitas ekonomi mikro yang lebih resilien dibandingkan mekanisme asuransi formal. Penelitian ini berkontribusi pada literatur etika bisnis Islam dengan menawarkan model keberlanjutan usaha berbasis hibriditas agama-budaya.
STRATEGI PEMASARAN BERBASIS BUDAYA DAN SYARIAH: PENGGUNAAN SIMBOL JAWA DALAM BRANDING PRODUK MUSLIM: Culture and Sharia-Based Marketing Strategies: The Use of Javanese Symbols in Muslim Product Branding Budayanti, Saripermanik
Business, Accounting and Management Journal Vol. 3 No. 02 (2025): Business, Accounting and Management Journal
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This study aims to explore the effectiveness of marketing strategies that integrate Javanese cultural visual identity with sharia principles in the Muslim product industry, particularly batik. Amidst the currents of globalization and the dominance of Middle Eastern Islamic symbolism, there is an urgency to understand how local wisdom can synergize with halal labels to attract local consumers. This study uses a qualitative case study approach in batik industry centers in Central Java. Data were collected through in-depth interviews, participant observation of branding materials, and document analysis. The results show that: (1) The combination of Javanese symbols (such as Gunungan, Kawung motifs) with calligraphy or halal labels creates a perception of "Islamic Javanese Authenticity" that increases consumer trust; (2) This branding strategy is not merely a promotional tool, but a manifestation of the values ​​of mutual cooperation adopted by the industrial cluster, where competition is reduced by the ethics of mutual assistance; and (3) The integration of Islamic values ​​and local culture creates a sustainable competitive advantage that is difficult for imported products to imitate. This study makes a theoretical contribution to the Islamic marketing literature by proposing that congruence between cultural and religious symbols strengthens brand loyalty in collectivist societies.
SUKSESI BISNIS KELUARGA: SINKRONISASI NILAI TRADISI JAWA DAN PRINSIP KEADILAN ISLAM DALAM KELANGSUNGAN USAHA KECIL: Family Business Succession: Synchronizing Javanese Traditional Values and Islamic Principles of Justice in the Sustainability of Small Enterprises Barros, Agapito
Business, Accounting and Management Journal Vol. 3 No. 02 (2025): Business, Accounting and Management Journal
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The continuity of family businesses faces crucial challenges during intergenerational succession, where failure rates often increase sharply from the first to the second and subsequent generations. This study aims to explore the mechanisms of value transfer in family business succession in the Micro, Small, and Medium Enterprises (MSMEs) sector, particularly in the batik industry center of Central Java. The main focus of the study is how business actors synchronize Javanese traditional values ​​(local wisdom) with the Islamic principle of justice (Al-'Adl) to ensure business sustainability. This research uses a qualitative method with a phenomenological case study approach. Data collection was conducted through in-depth interviews, participant observation, and documentation in five batik business families that have survived for more than two generations. The results show that successful succession depends not only on the transfer of capital assets but also on the transmission of "moral capital." A unique value synchronization model was identified: (1) The concept of Mikul Dhuwur Mendhem Jero (upholding the honor of parents) is reinterpreted through the lens of Birrul Walidain to maintain business reputation; (2) The principle of mutual cooperation is transformed into Islamic brotherhood in employee management and supply chain relations; and (3) The division of authority and business inheritance balances Faraid law with the principle of meritocracy-based professional management. This study contributes to the business ethics literature by proposing that integrating ethno-religious values creates "social immunity," strengthening MSME resilience in the face of market volatility.

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