Lucky Nugroho

Mercu Buana University | UMB · Accounting Department

Microfinance for water connections have a very important role for low-income people who have the cash to pay for clean water connections are limited. Clean water is a basic human need for survival. It is considered that the Islamic banks to innovate microfinance products. Product innovation is the use of micro financing murabaha contracts and feasi...

The asset growth of Islamic banking in Indonesia has grown rapidly higher than the growth conventional banking. On September 2013 islamic banking assets grew 35.0% (yoy) compared to conventional banking assets of 17.4% (yoy). Indonesia as the country with the fourth largest population in the world and the majority Muslim population, the growth was...

Microfinance for water connections have a very important role for low-income people who have the cash to pay for clean water connections are limited. Clean water is a basic human need for survival. It is considered that the Islamic banks to innovate microfinance products. Product innovation is the use of micro financing murabaha contracts and feasi...

Microfinance institutions and Islamic microfinance institutions that do not have a body would be transformed into cooperatives (Coop) or shareholder firms (SHFs) company under the act No.1 of 2013 (UU No.1 Tahun 2013) regarding microfinance institutions. One of Islamic microfinance institutions for being Baitul Mal Wa Tamwil (BMT) that currently a...

In a constantly changing global labour market, employees must develop requisite skills to fulfil the demands of the global industry. Students and higher education institutions are preparing students with knowledge and skills to be employable upon graduation. Internationalisation at Home (IaH) is one of the internationalisations drive by higher educ...

The rapid development of Islamic or Sharia financial planning in Indonesia reflects the country’s demographic strength as the largest Muslim-majority nation. Rooted in Sharia principles, Islamic financial planning emphasizes the prohibition of riba, gharar, and maysir, integrating ethical wealth management, risk-sharing, and social responsibility t...

The corporate sukuk market in Indonesia is still lagging behind the state sukuk despite the increasing demand for Sharia-based instruments. This phenomenon is caused by the low literacy of investors and issuers related to the issuance of corporate sukuk and the associated risks. This study aims to analyze the influence of liquidity, solvency, and p...

Rasa syukur yang teramat dalam dan tiada kata lain yang patut kami ucapkan selain mengucap rasa syukur. Karena berkat rahmat dan karunia Tuhan Yang Maha Esa, buku yang berjudul “Pengantar Ekonomi Syariah” telah selesai di susun dan berhasil diterbitkan, semoga buku ini dapat memberikan sumbangsih keilmuan dan penambah wawasan bagi siapa saja yang m...

The competition among private universities in Indonesia is intensifying, requiring institutions to establish a sustainable competitive advantage through the right strategies, strong vision and mission, and effective use of information technology. This study analyzes the influence of strategy, vision and mission, university rankings, and information...

This study aims to examine the effect of Financial Performance, Good Corporate Governance, Asset Structure and Dividend Policy on Debt Policy. The sample used in this study used companies incorporated in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2022. The number of samples used was 108. The sample method use...

This research aimed to determine the influence of Corporate Governance, Financial Performance, and Company Characteristics on Sustainability report disclosure. This research adopted a quantitative approach and used a panel data regression analysis. Additionally, secondary data was used in this study. It was taken from the Indonesia Stock Exchange,...

This study uses earnings quality as a moderating variable to determine a comparative analysis of the effect of capital structure, firm size, and management on corporate bankruptcy. This quantitative study uses secondary data obtained and accessible through the website of the Indonesia Stock Exchange. The sample for this study consisted of 53 refine...

The research theme is the development of an enterprise based on agribusiness innovation at the Al- Ittifaq Conference in Bandung. Problems related to land constraints, horticultural and agro -economic production, development of business ideas through the exploitation of natural resources including technology and innovation. Objective of research: d...

The circular economy emerged as a response to the aspiration to realize sustainable development in anticipation of production and consumption pressures on natural resources and the environment. In this economic system concept, waste management is carried out optimally, where the result of recycling waste will be a value-added product while reducing...

This study investigates the influence of liquidity, sales growth, leverage, profitability, and company size on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research aims to address the problem of inconsistent findings in the existing literature, particularly within the mining sector, by examining...

The relocation of Indonesia's capital from Jakarta to East Kalimantan is a strategic initiative to address critical issues such as traffic congestion, land subsidence, and severe air pollution, highlighting the urgency of enhancing national resilience. This article examines the application of the smart city concept in developing the new Ibu Kota Ne...

The purpose of this article is to improve Islamic financial literacy among Indonesian migrant workers in Malaysia, with a focus on proper financial management and planning following Islamic principles. This activity was held on January 28, 2024, in Penang,Malaysia, and was attended by 40 Indonesian migrant workers. This community service method use...

The research aims to analyze the mergers that the Indonesian government of Islamic banks has carried out and to explore the potential for future Islamic bank mergers. The method used in this research is quantitative, supported by secondary data obtained from bank financial statements and also based on previous studies. The findings of this study ar...

Keywords: Etika Kebijakan; Prinsip Universalisme; Pelayanan Rumah Sakit; The aim of this research article is to determine the trend of non-Muslim patients and the level of service satisfaction for registration officers at RSU HMC, Rantaprapat. The problem formulation in this research includes (i) How many non-Muslim patients are there at HMC Genera...

This research article aims to identify strategies and innovations to overcome challenges and maximize opportunities in the Islamic economy in Indonesia. Therefore, the problem formulations in this research include: (i) What are the basic principles of Islamic economics? (ii) What are the challenges and opportunities of implementing Islamic economic...

Tujuan dari artikel ini adalah untuk mengetahui perbedaan mobile banking dari bank syariah dan bank konvensional dan manfaat dari mobile banking tersebut bagi umat Muslim. Metode yang digunakan adalah kualitatif yang bertujuan mencari solusi dari rumusan masalah yang terdiri dari (i) Fasilitas apa saja yang tersedia di Mobile Banking Bank Syariah I...

Sharia banks as sharia financial institutions have a role as intermediary institutions to carry out transactions with the community in accordance with the concept of maqasid sharia, namely the purpose of establishing sharia banks is to protect religion, protect the soul, protect the mind, protect descendants, and protect the environment (1) Sharia...

This study aims to analyze the net profit growth of the banking sector based on their core business, namely credit growth and growth in third-party fundraising in the period before the Covid 19 pandemic and during the Covid-19 pandemic. Meanwhile, bad debt growth is a moderating variable factor. The method used in this study is quantitative with mo...

17 Agustus 2020, usia kemerdekaan Republik Indonesia tepat ke75. Beragam cara untuk memperingati hari istimewa ini. Seperti yang dilakukan 17 penulis yang kesehariannya adalah para pendidik anak bangsa, mempersembahkan sebuah buku untuk dikenang di hari kemerdekaan ini. Buku yang mengangkat judul “Indonesia Maju dan Bangkit” ditulis secara kolabor...

Keywords: Family Ownership; Profitability; Sales Growth; Tax avoidance; This quantitative study aims to determine the effect of family ownership, profitability, and sales growth on tax avoidance. This study uses manufacturing companies listed on the IDX in 2020-2022. The sample selection of manufacturing companies in this study used the purposive s...

The development of information technology, computers, and the internet is something that cannot be avoided and has become part of daily activities, including trade transactions. Therefore, the purpose of this conceptual paper is to determine the role of financial technology in supporting trade transactions among micro, small, and medium entrepreneu...

The development of information technology, computers, and the internet is something that cannot be avoided and has become part of daily activities, including trade transactions. Therefore, the purpose of this conceptual paper is to determine the role of financial technology in supporting trade transactions among micro, small, and medium entrepreneu...

The current climate change has threatened human life, which has a negative impact on human health and the preservation of the natural environment. Therefore, this research aims to determine whether the existence of Islamic business entities can maintain environmental sustainability. The method used in this conceptual paper is a descriptive qualitat...

The purpose of this study is to identify variables that impact the financial distress of retail businesses in Indonesia. Moreover, the return on assets also serves as a moderator variable. The independent variables in the present study include the current ratio, the debt-to-asset ratio and the return on assets. The results of this study (i) Current...

Financial management is the planning, management, storage and control of funds or assets owned by a business. Understanding financial literacy and how to manage finances is very important and must be a priority because it will have an impact on business sustainability. Limited financial management knowledge can result in a lack of planning and impa...

The purpose of this conceptual paper is to understand how entrepreneurs cope with the challenges posed by Gen Z and Millennials consumers in the era of COVID-19, the era of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA), the era of Industrial Revolution 4.0 and consumer retention under this uncertain business environment. We employed a d...

The purpose of this conceptual paper is to understand how entrepreneurs cope with the challenges posed by Gen Z and Millennials consumers in the era of COVID-19, the era of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA), the era of Industrial Revolution 4.0 and consumer retention under this uncertain business environment. We employed a d...

Keywords: Free Cash Flow; Return On Assets; Current Ratio; Debt to Equity; Dividend Payout Ratio; The objective of this research endeavor is to examine the impact of assets, free cash flow (FCF), return on assets (ROA), current ratio (CR), and debt to equity (DER) on the dividend payout ratio (DPR). Therefore, the problem formulations in this study...

Keywords: Digital Village; Rural Development; Digitalization; Information and Communication Technology (ICT); Rural Economic Empowerment; Digitalizing rural Indonesia can alter the quality of life and promote inclusive economic growth. This article discusses the importance of digital technology in rural areas, highlighting the impact of the Fourth...

Keywords: Risk management; Insurance; Governance; The occurrence of bankruptcy in insurance companies in Indonesia shows indications of weak mitigation and not optimal implementation of corporate governance. Therefore, this conceptual paper aims to discover the types of risks in companies and the types of risks in insurance companies. The method us...

"Manajemen Investasi Syariah" adalah panduan komprehensif yang memperkenalkan pembaca pada dunia investasi yang berlandaskan prinsip-prinsip syariah. Dari konsep dasar hingga perkembangan terkini di era digital, buku ini menjelaskan dengan jelas konsep dan ruang lingkup manajemen investasi syariah. Dengan memaparkan prinsip, etika, dan pedoman inve...

The cigarette industry is an industry that has an important role in the economy and employment. The objectives of this research are (i) to determine the share of female workers compared to male workers at the Tunas Mandiri Cigarette Factory; (ii) To find out the benefits obtained by female workers in helping their household economy. The method used...

The aim of this research is to determine the current level of unemployment and poverty in Indonesia and the public policies that can be implemented as a solution to these problems. The method used is descriptive qualitative research which aims to provide an overview or explanation related to the problem formulation. The results of this research are...

This study aims to analyze the difference in the results of bankruptcy predictions in Islamic banking in Indonesia with the research period of 2018-2022. This study uses a quantitative approach, with a sample number of 11 Islamic banking companies. The bankruptcy prediction results compared in this study include Zmijewski, Grover, and Altman Z-Scor...

This study aims to analyse the liquidity and profitability of the banking sector before the COVID-19 pandemic and during the COVID-19 pandemic. In addition, the focus of this research is also related to the effect of liquidity on profitability during the period prior to COVID-19 and during COVID-19. The research method used is quantitative, using s...

Corporate Sustainability Performance is an approach taken by companies to create long-term profits by developing business strategies that prioritize profits and pay attention to social, cultural, economic, and environmental factors. Gender diversity plays an important role in achieving sustainable performance because the gender diversity of board m...

The purpose of this book chapter is to reshape the mindset of Muslim entrepreneurs toward sustainable business. The method used is a descriptive method that describes how conditions and circumstances related to Muslim entrepreneurs in running their business at this time. Furthermore, to limit the discussion in this book chapter, the problem formula...

This study aimed to determine the economic and social impact on the community of constructing the Jagoi Babang cross-border post (PLBN) in West Kalimantan, Indonesia. The method used in this study is a quantitative method, which uses questionnaires to the community in the Jagoi Babang sub-district to be able to answer the formulation of problems in...

The aim of this research is to find out how many santri students have online loans, the purpose of santri students making online loans and find out how santri students pay off these online loans. This research method uses a descriptive qualitative method by conducting surveys and in-depth interviews with Islamic boarding school students who have on...

This research aimed to analyse the moderating impact of non-performing financing on the effect of the distribution of murabahah financing and ijarah financing on the return on assets of Islamic microfinance institutions. The research method used was quantitative, using regression panel data. As for the research results, it is known that ijarah fina...

Persaingan dan tantangan bisnis saat ini semakin ketat dan kompetitif. Oleh karena itu perusahaan atau entitas bisnis perlu meningkatkan daya saing mereka. Salah satu upaya meningkatkan daya saing adalah melalui penelitian pada bidang akuntansi. Terdapat beberapa area atau bidang penelitian akuntansi yang dianggap penting untuk meningkatkan daya sa...

Perkembangan teknologi pada era modern tidak bisa dihindari oleh seluruh masyarakat termasuk umat Muslim. Era modern telah memberikan manfaat kepada kehidupan manusia yaitu membawa kemajuan diberbagai aspek kehidupan manusia. Namun demikian, era modern juga membawa dampak negatif bagi kehidupan manusia sehingga perlu adanya maqasid syariah sebagai...

Buku ini merupakan salah satu wujud perhatian penulis terhadap Metodologi Penelitian Akuntansi dan Praktik Penulisan Artikel Bidang Akuntansi. Persaingan dan tantangan bisnis saat ini semakin ketat dan kompetitif. Oleh karena itu perusahaan atau entitas bisnis perlu meningkatkan daya saing mereka. Salah satu upaya meningkatkan daya saing adalah mel...

The study aims to test the impact of liquidity, sales growth, leverage, profitability, corporate size on corporate value. The object of the study is a mining company listed on the Indonesian Stock Exchange in 2017 until 2022. This research uses secondary data from the company's annual report obtained from the official website of the Indonesian Stoc...

Pariwisata merupakan salah satu sektor yang memiliki potensi besar untuk meningkatkan pertumbuhan ekonomi suatu negara. Pembangunan pariwisata menjadi strategi penting dalam mendorong pertumbuhan ekonomi, mengurangi kemiskinan, serta meningkatkan kesejahteraan masyarakat. Konsep dasar pembangunan pariwisata menjadi penting untuk dipahami dalam upay...

Implementasi kebijakan pengembangan pariwisata di Indonesia seperti di Propinsi Jawa Tengah dapat menjadi contoh daerah-daerah lainnya. Terdapat beberapa fasilitas pendukung yang harus diperhatikan oleh pemerintah pusat maupun daerah agar wisatawan yang berkunjung dapat berekreasi dengan nyaman dan aman. Adapun hal tersebut berkaitan dengan keterse...

This conceptual paper analyzes how to develop Muslim-friendly tourism in Indonesia in the new era to increase the number of Muslim tourists. Furthermore, the method is qualitatively based on research questions: (i) What is the government's strategy to develop Islamic finance in Indonesia? (ii) What is Indonesia's strategy for developing halal produ...

Islamic economics and finance in Indonesia have recently developed rapidly. Therefore, this conceptual paper aims to find out the realization, potential, and solution of waqf fund collection in Indonesia. The method used in this research is qualitative with a study approach based on secondary data and previous research, which aims to answer the for...

The Indonesian government has merged Islamic banks in Indonesia, namely Bank Syariah Mandiri (BSM), Bank Rakyat Indonesia Syariah (BRIS), and Bank Negara Indonesia Syariah (BNIS) into Bank Syariah Indonesia (BSI) to strengthen the competitiveness of Islamic banks. Therefore, the purpose of this study is to analyze the impact of mergers of Islamic b...

The purpose of this study is to analyze the existing sukuk structure in Indonesia based on the perspective of maqasid sharia. Furthermore, the method used in this study is the quality supported by secondary data, namely financial statements and prospectuses of companies that issue sukuk. The companies sampled for this study were companies that issu...

Dalam mencegah terjadinga kasus korupsi, maka audit independen menjadi salah satu upaya efektif dalam rangka memitigasi terjadi penyelewengan dari lapioran keuangan. Audit independen berfungsi dalam (i) Melakukan Verifikasi Laporan Keuangan, (ii) Mengevaluasi Kebijakan Akuntansi, (iii) Melakukan Pengujian Pengendalian Internal, (iv) Mengidentifikas...

Ucapan terima kasih kepada semua pihak-pihak yang mendukung hingga terselesaikannya Buku ini terutama kepada Kabupaten Lebak dimana tempat kami melakukan Pengabdian kepada Masyarakat dengan tema circular economy. Kami menyadari masih terdapat banyak kekurangan dalam buku ini untuk itu kritik dan saran terhadap penyempurnaan buku ini sangat diharapk...

Buku ini membahas mengenai OTORITAS JASA KEUANGAN (OJK) DAN PENGAWASAN MIKROPRUDENSIAL, PERBANKAN, OVERVIEW OF FINANCIAL SERVICES, FINANCIAL SERVICES DAN FINANCIAL TECHNOLOGY, RESHAPING FINANCIAL SERVICES, CROWDFUNDING DAN PEER TO PEER LENDING, MARKET AGGREGATOR, MANAJEMEN RISIKO DAN INVESTASI, PEMBAYARAN, PELUNASAN DAN KLIRING, CRYPTOCURRENCY, USA...

This study aims to determine the effect of the Audit Committee, Frequency of Board Meetings, Company Size, Liquidity, and Profitability on Sustainability Report disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample in this study amounted to 27 companies from 46 companies...

Ekonomi kreatif memiliki peran penting dalam pertumbuhan ekonomi nasional. Hal tersebut dikarenakan ekonomi kreatif memiliki pilar penting dalam pengembangan bisnis yang mencakup kewirausahaan, kreativitas dan inovasi. Selain itu konsep dari ekonomi kreatif adalah meningkatkan daya saing produk dan jasa dengan memanfaatkan penemuan, pengembangan da...

This study aims to determine the effectiveness of implementing the government program, namely the Family Hope Program (PKH). The method used is qualitative, namely conducting field observations of beneficiaries of the PKH program with a sample size of 55 heads of PKH recipient families. Furthermore, the problem formulations in this study are (i) Ho...

The purpose of this study was to analyze the external and internal factors of women's SMEs in the fashion sector. The method used in this study is qualitative to understand and explain phenomena or events through an analysis of the external and internal factors of women's SMEs in the fashion sector. The samples in this study were 15 women's SMEs in...

This study aims to analyze Indonesia's palm oil exports. The research method used is qualitative, which is supported by secondary data to answer the research problem formulation. The formulation of the research problem is as follows: (i) Knowing the trend of Indonesian palm oil exports from 2003 to 2022; (ii) Knowing the trend of Indonesian palm oi...

Perkembangan teknologi informasi, komputer dan internet menjadi suatu keniscayaan dan telah menjadi bagian hidup dari masyarakat. Selain itu, keberadaan dari komunikasi dan interaksi merupakan sesuatu yang vital dalam kehidupan manusia dimana manusia juga sebagai makhluk sosial. Dengan demikian, apabila perkembangan teknologi informasi, komputer da...

This study aims to determine the challenges and opportunities of tourism in Singakawang, West Kalimantan. The method used in this research is using descriptive qualitative. Furthermore, the problem formulations used in this study include (i) How is the tourism sector in Singkawang; (ii) What are the advantages of the tourism sector in Singkawang; (...

Dinamika revolusi industri 4.0, VUCA dan adanya pandemi Covid-19 telah menyebabkan perusahaan harus meningkatkan daya saingnya agar mampu bertahan dan meningkatkan kinerjanya dalam rangka meningkatkan kepercayaan dari konsumen dan masyakat pada umumnya. Salah satu badan hukum perusahaan yang ada di Indonesia adalah Badan Usaha Milik negara (BUMN) m...

Buku ini membahas Konsep Umum Ekonomi Syariah, Konsep Halal dan Haram dalam Ekonomi Syariah, Konsep Bagi Hasil dalam Ekonomi Syariah, Konsep Jual Beli dalam Ekonomi Syariah, Konsep Sewa Menyewa dalam Ekonomi Syariah, Mekanisme Pasar dalam Ekonomi Syariah, Tantangan Ekonomi Syariah, Perkembangan Ekonomi Syariah di Indonesia, Problematika Jual Beli O...

Beberapa hari terakhir ini, media massa dipenuhi berita terkait dengan IT Bank Syariah Indonesia (BSI) diduga terkena serangan ransonware. Namun demikian, benar atau tidaknya info tersebut pihak internal BSI pada tanggal 10 Mei 2023 masih melakukan penyelidikan melalui audit dan digital forensik. Lebih lanjut, fenomena yang terjadi adalah adanya ga...

Dinamika ekonomi dan keuangan syariah di Indonesia terus menjadi pusat perhatian pemerintah dikarenakan selaras dengan program pemerintah menjadikan Indonesia menjadi pusat bisnis dan keuangan syariah dunia. Oleh karenanya, berdasarkan fenomena yang terjadi pada tahun 2021, maka terdapat beberapa tantangan untuk dihadapi dan dicarikan solusinya yan...

Manajemen risiko harus menjadi bagian dari budaya perusahaan dan harus melibatkan semua karyawan. Semua anggota organisasi harus menyadari pentingnya manajemen risiko dan harus mematuhi prosedur dan praktik yang diterapkan. Dalam hal ini, pelatihan dan komunikasi yang tepat dapat membantu mendorong kesadaran dan kepatuhan terhadap manajemen risiko....

Sistem perekonomian suatu negara memiliki kontrobusi yang vital terhadap pertumbuhan ekonomi pada suatu negara. Di dunia terdapat tiga sistem perekonomian yang lazim digunakan yang antara lain (1) sistem perekonomian kapitalis; (2) sistem perekonomian sosialis, (3) sistem ekonomi campuran. Namun demikian selain dari ketiga sistem perekonomian di at...

The study aims to analyse the effect of Organisational Commitment on the Quality of Village Fund Financial Statements and the impact on Village Fund Management Accountability. The survey had conducted in villages in Sukabumi Regency, West Java. The observation units were village fund management officers, namely village heads/temporary village heads...

This study aims to determine the effect of Profitability, Liquidity, Leverage, and Company Size on Financial Distress. The population in this study are Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample in this study was 75 companies out of 87 companies that met the criteria so that th...

Dinamika keuangan syariah di Indonesia pada sepuluh tahun belakangan ini tumbuh pesat seiring dengan program pemerintah yang menjadikan Indonesia sebagai pusat ekonomi dan keuangan syariah dunia. Oleh karenanya untuk meningkatkan literasi terhadap keuangan syariah, maka perlu adanya pemahaman terkait dengan prinsip-prinsip dari keuangan syariah, pr...

The era of the industrial revolution 4.0 requires every company to be able to adapt by making changes and improving financial and non-financial performance. In addition, to reduce the very severe impact of the threat of competitors, Islamic banking must increase its competitive advantage with various strategies that must be achieved, especially rel...

Buku ini menguraikan analisa laporan keuangan, metoda dan teknik, analisis bisnis, analisis dupon, analisis arus kas, analisis aktivitas pendanaan, analisis aktivitas operasi, analisis aktivitas investasi, valasi dan investasi, teori keuangandan penilaian ekuitas.

Pengelolaan dana haji diatur dalam Undang-Undang No. 34 Tahun 2014 tentang Pengelolaan Keuangan Haji (PKH) yang telah memberikan kepastian hukum bagi pengelolaan dana haji yang dikelola oleh Badan Pengelola Keuangan Haji (BPKH) dengan mengatur sistem dan managemen pengelolaan dana haji di Indonesia. Pengelolaan dana milik jemaah haji Indonesia yang...