Tantangan Dan Prospek Akuntansi Syariah di Era Globalisasi
(Gunawan Aji, Robiatul Adawiyyah, Ivanka Khoirunnisa, Cintia Salsabila, Ratnawati Ratnawati)
DOI : 10.61132/jiesa.v1i4.227
- Volume: 1,
Issue: 4,
Sitasi : 0 16-Jun-2024
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| Last.07-Aug-2025
Abstrak:
Sharia accounting faces significant challenges in the era of globalization, including integration with international standards, technological adaptation, and emphasis on sustainability and responsible finance. However, Islamic accounting also offers the opportunity to become an ethical and sustainable financial model, with principles such as the prohibition of investments that are environmentally or socially damaging. To develop these financial practices, inter-institutional collaboration, increasing sharia financial literacy, and developing better standards are needed. Thus, sharia accounting can strengthen its position in the global economy and help build a more just and sustainable society.
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2024 |
Penerapan Akuntansi Manajemen dalam Usaha Mikro Kecil dan Menengah (Studi Kasus pada Ayam Geprek dan Penyet Lado Mudo)
(Gunawan Aji, Kharismatul Ulfa, Iklim Matunasia Aci, Laely Safa'ah)
DOI : 10.58192/wawasan.v2i1.1577
- Volume: 2,
Issue: 1,
Sitasi : 0 28-Nov-2023
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| Last.07-Jul-2025
Abstrak:
Usaha Mikro Kecil dan Menengah (UMKM) merupakan entitas ekonomi produktif milik perorangan maupun badan usaha yang beroperasi untuk memenuhi kebutuhan dan kelangsungan hidup seseorang. Tujuan penelitian ini adalah untuk melihat bagaimana penerapan akuntansi manajemen pada UMKM Ayam Geprek dan Penyet Lado Mudo. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif yaitu dengan menjelaskan dan mendeskripsikan temuan peneliti yang bersumber dari jurnal atau artikel dan dokumentasi lainnya. Penelitian ini juga melakukan observasi dan wawancara kepada pemilik usaha UMKM Ayam Geprek dan Penyet Lado Mudo yaitu Ibu Suparti (56). Hasil observasi dan wawancara adalah UMKM Ayam Geprek dan Penyet Lado Mudo telah melaksanakan fungsi-fungsi manjemen dalam penerapan akuntansi manajemen. Fungsi manajemen tersebut meliputi perencanaan (planning), pengorganisasian (organizing), pengarahan (actuating), pengendalian (controlling), dan pengambilan keputusan (decision making). Pelaku UMKM Ayam Geprek dan Penyet Lado Mudo yang terlibat dalam penerapan akuntansi manajemen menyadari akan tanggung jawab yang diemban yaitu dengan melaksanakan tugas dan wewenang dengan sungguh-sungguh dan jujur.
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2023 |
International Growth Strategies For Small And Medium Enterprises
(Gunawan Aji, Eko Pujianto, Addavis Sa’adiyah Zaen, Vivi Indriyani, Ayada Ulufal Qolbi)
DOI : 10.51903/dinamika.v3i1.304
- Volume: 3,
Issue: 1,
Sitasi : 0 05-Jun-2023
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| Last.23-Jul-2025
Abstrak:
The international growth strategy has become increasingly important for small and medium-sized enterprises (SMEs) to enhance competitiveness and expand their market in the era of globalization. SMEs that want to start international expansion must consider several key factors, such as choosing the right products and markets, understanding legal requirements and regulations in the target country, selecting appropriate systems, and building a strong business network. There are also strategic steps that must be taken to improve the growth of small and medium-sized businesses. This research uses a literature review method by examining relevant journals related to the International Growth Strategy for Small and Medium Enterprises. The research is expected to increase knowledge and application in the business world for small and medium-sized enterprises
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2023 |
Pengaruh Rasio Likuiditas, Risiko Kredit, Good Corporate Governance, dan Leverage Terhadap Financial Distress
(Gunawan Aji, Dwi Maisaroh, A’inin Ni’mah, Robiatul Adawiyah, Amelia Sya)
DOI : 10.58192/ebismen.v2i2.813
- Volume: 2,
Issue: 2,
Sitasi : 0 21-May-2023
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| Last.07-Jul-2025
Abstrak:
High levels of openness and responsibility in business operations constitute excellent corporate governance. Companies can reduce the likelihood of engaging in harmful behaviors and the danger of financial difficulty by adopting a policy of strong corporate governance. The methodology of this study is quantitative descriptive research. Researchers frequently use quantitative descriptive research methodologies to describe or explain phenomena or features of a population or sample. This study discovered that financial hardship is negatively impacted by the factors leverage, credit risk, liquidity ratios, and good corporate governance. Liquidity, as determined by the Current Ratio, is inversely correlated with the severity of financial crises. Therefore, the results of this study support the claim that CR lessens financial stress.
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2023 |
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2023 |
Analisis Pengelolaan SDM, Manajemen Keuangan, Teknologi Dan Inovasi Sebagai Strategi Keberlangsungan Hidup Home Industry Bakso Malang
(Gunawan Aji, Nova Karisma, Fitriyani Fitriyani, Serlinda Ane Yulaicha, Alfina Dita Damayanti)
DOI : 10.59581/jrim-widyakarya.v1i2.197
- Volume: 1,
Issue: 2,
Sitasi : 0 05-May-2023
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| Last.02-Aug-2025
Abstrak:
Home industry is a business unit on a small scale engaged in certain industrial fields. Even thought it is a small business unit, a development strategy is needed so that the business can run well and survive amidst the motivations of other businesses. The innovation needs to be supported by good financial management so that the innovations created by home industry owners can be realized. It is necessary to have human resources who are literate about today’s technology. This technology is not only used for marketing but also a means to seek various innovations business product.
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2023 |
Analisis Lingkungan Internal dalam Pencapaian Tujuan dan Penyusunan Strategi Perusahaan
(Isza Fina Alfiani, Minkhatul Maula, Reza Latifa Lu’lu’a, Gunawan Aji)
DOI : 10.59581/jmki-widyakarya.v1i2.188
- Volume: 1,
Issue: 2,
Sitasi : 0 30-Apr-2023
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| Last.02-Aug-2025
Abstrak:
The research on internal environmental analysis was conducted at PT. Perkebunan Nusantara III (Persero), a public company that focuses on plantation business in Medan, Indonesia. The purpose of this study is to analyze the internal environment in achieving goals and developing company strategies. This research employed a qualitative approach. The conclusion of this study is that the company has not been able to manage its strengths to achieve its goals, but has been successful in managing its human resources, resulting in increased business revenue.
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2023 |
Recession: Strengthening The Company’s Foundation With External Environmental Analysis In The Face Of Economic Uncertainty
(Gunawan Aji, Amalia Fakhru Nisa, Fitriana Fitriana, Siti Nurlela)
DOI : 10.58192/profit.v2i2.751
- Volume: 2,
Issue: 2,
Sitasi : 0 29-Apr-2023
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| Last.07-Jul-2025
Abstrak:
The world economic situation from 2010 to 2012 was full of uncertainties. However, the uncertainty of the global economic situation is expected to remain at a high level and have an impact on falling world commodity prices as a result of weakening world trade. In addition, significantly the current business environment is undergoing complex changes. Thus, business uncertainty (turbulence) is increasingly real. This study uses the literature method in examining more deeply the problems that will be discussed. This study describes the importance of external analysis in facing a recession. The results of the study show that the company or organization assisted by the company can formulate the right strategy by considering the threats and opportunities from the recession problem that has occurred.
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2023 |
KERANGKA KONSEPTUAL UNTUK MANAJEMEN STRATEGIS PADA BANK SYARIAH INDONESIA: TINJAUAN PUSTAKA—DESKRIPTIF
(Gunawan Aji, Mutiara Septi, Qorry Triyulindra, Galuh Hayuningtyas)
DOI : 10.58192/profit.v2i2.747
- Volume: 2,
Issue: 2,
Sitasi : 0 29-Apr-2023
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| Last.07-Jul-2025
Abstrak:
The development of the current era, creates opportunities and challenges for people's lives in increasingly advanced economic development. Likewise in bank financial institutions or watching banks. And by improving the quality of customer service and developing an increasingly advanced economy, the government merged 3 state-owned Islamic commercial banks to become Bank Syariah Indonesia (BSI). Which can have a positive impact in competing globally by prioritizing complete services, wider reach, and better capital. The strategy of Islamic banks must prioritize aspects of justice and sustainability and pay attention to the interests of customers and society in general. For this reason, strategic management is needed so that the policies taken are not on the wrong target. This writing uses a descriptive qualitative method which is sourced from secondary data, namely from reading materials or excerpts from books, articles, journals, or other relevant scientific works as references in this study, especially strategic management. The results can be known, for strategic management to make analysis of challenges and opportunities in order to dominate the market. With proper allocation of resources, in-depth internal and external analysis. Efeective communication, and collaboration with other functional management. Skills learned for high management are essential to ensure maintenance and succeeful growth of the company’s competitive strength in the long term.
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2023 |
Perencanaan Strategi Korporasi Bidang Pariwisata Pada Injourney (PT Aviasi Pariwisata Indonesia (Persero))
(Gunawan Aji, Ayu Wahyuning Ragil, Mari Patun Hasanah, Naelu Sa’adah)
DOI : 10.55606/jupsim.v2i2.1310
- Volume: 2,
Issue: 2,
Sitasi : 0 26-Apr-2023
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| Last.19-Aug-2025
Abstrak:
Corporate strategy is a comprehensive or integrated strategy established based on the coordination of all areas within a company. The purpose of forming an organization is to achieve goals, whether for public or private organizations. This study aims to determine the corporate strategy of the state-owned enterprise Injourney (PT Aviasi Pariwisata Indonesia) Persero. Indonesian Journey or Injourney is a state-owned holding company in the aviation and tourism industry in Indonesia under the auspices of PT Aviasi Pariwisata Indonesia (Persero). The company's function is to conduct business activities as a holding company in the tourism and supporting industries. The research method used is a qualitative method with a literature analysis approach. The results of this study show that Injourney's corporate strategy in the tourism industry focuses on developing unique products and services, where market research can be conducted to understand the needs and references of consumers in tourism products and services, strengthening business networks to ensure high-quality products and services offered to consumers, strengthening the company's branding in the market by building a strong brand image, building good relationships with consumers, and developing innovation in tourism products and services.
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2023 |