Penelitian ini bertujuan untuk mengeksplorasi penerapan logika kelembagaan dan kepemimpinan impli... more Penelitian ini bertujuan untuk mengeksplorasi penerapan logika kelembagaan dan kepemimpinan implisit terhadap motivasi Yayasan Kehati dalam merumuskan Indeks ESG (Environment, Social, Governance) yang berbeda dibandingkan dengan lembaga pemeringkat ESG lainnya. Penelitian ini bertujuan memberikan kontribusi dalam bidang akademik guna pengembangan literatur terkait konsep Institutional Logics dan Implicit Leadership Theory serta penyempurnaan untuk penelitian selanjutnya yang masih terbatas. Studi kasus digunakan sebagai strategi penelitian dengan pendekatan penelitian kualitatif dan single unit of analysis yaitu Yayasan Kehati. Motivasi Yayasan Kehati dalam merumuskan indeks ESG yang berbeda dibandingkan dengan lembaga pemeringkat lainnya dilatarbelakangi oleh (1) praktek “coupling” dan “decoupling” ditemukan dalam proses perhitungan skor dan perumusan indeks, “coupling” terindikasi pada proses penyusunan Standar Operasional Prosedur (SOP) Index Scoring Kehati dengan mengadaptasi re...
Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia, 2022
Penelitian ini bertujuan menjawab fenomena pengambilan keputusan restrukturisasi kredit kepada de... more Penelitian ini bertujuan menjawab fenomena pengambilan keputusan restrukturisasi kredit kepada debitur UMKM terdampak COVID-19 di BPD X. Pendekatan penelitian ini menggunakan metode kualitatif studi kasus dengan unit analisa berjenjang. Data diperoleh dari observasi, dokumentasi, dan wawancara semi terstruktur. Penelitian ini menggunakan analisa konten, tematik, dan perbandingan konstan dengan perangkat lunak NVivo 12 Plus. Institutional logics relevan dalam menjelaskan hubungan perilaku individu dengan institusi yang dapat memengaruhi sebuah tindakan. Hasil penelitian menunjukkan symbolic carriers (regulasi) memengaruhi material carriers (perilaku aktor, rutinitas, internal prosedur) sehingga terjadi praktik coupling sebatas pada penyusunan SOP yang merujuk pada POJK No.11/POJK.03/2020; POJK No.48/POJK.03/2020; POJK No.17/POJK.03/2020, sementara praktik decoupling terjadi pada penerapan SOP dalam memutuskan restrukturisasi kredit pada masa COVID-19. Terdapat multiple logics dari pr...
Penelitian ini bertujuan untuk menganalisis krisis legitimasi dan pembangunan berkelanjutan PT Pe... more Penelitian ini bertujuan untuk menganalisis krisis legitimasi dan pembangunan berkelanjutan PT Pelindo Bengkulu akibat terjadinya konflik lahan dengan masyarakat, dengan menggunakan teori legitimasi sebagai landasan dalam membantu menganalisis dengan memberikan makna terhadap data temuan dari hasil penelitian tentang pengaruh konflik lahan terhadap legitimasi dan pembangunan berkelanjutan perusahaan. Penelitian ini menggunakan strategi penelitian studi kasus dan pendekatan penelitian kualitatif, dengan menggunakan single unit analysis yaitu PT Pelindo Bengkulu. Metode penelitian yang dilakukan pada penelitian ini menggunakan metode deskriptif kualitatif untuk membantu menggambarkan dan menjelaskan hasil temuan dari data penelitian melalui observasi, dokumentasi, dan wawancara yang kemudian akan dilakukan analisis dengan menggunakan metode analisis konten, tematik, dan constant comparative. Penelitian ini mengungkapkan pengaruh konflik lahan terhadap legitimasi dan pembangunan berkel...
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)
This study aims to analyze the crisis of legitimacy and sustainable development of PT XYZ due to ... more This study aims to analyze the crisis of legitimacy and sustainable development of PT XYZ due to land conflicts with the community, by using legitimacy theory as a basis in helping to analyze by giving meaning to the data findings from research results on the influence of land conflicts on the company's legitimacy and sustainable development. This study uses a case study research strategy and a qualitative research approach, using a single unit analysis, namely PT XYZ. The research method used in this study uses a qualitative descriptive method to help describe and explain the findings of the research data through observation, documentation, and interviews which will then be analyzed using content analysis, thematic analysis, and constant comparative analysis. This study reveals the influence of land conflicts on the legitimacy and sustainable development of companies. This study succeeded in revealing legitimacy repairing as a form of corporate legitimacy crisis, and found that...
This research analyzes the food loss and food waste phenomenon at Warung Tegal in Bekasi City whe... more This research analyzes the food loss and food waste phenomenon at Warung Tegal in Bekasi City where food loss and food waste dominate in landfill resulted in overload capacity. Warteg did not know about food loss and food waste ‘s potential, so it was ignored. The analysis was carried out to calculate the potential for food loss and food waste generation using material flow cost accounting (MFCA) from 6 Warteg units and using neutralization and nudge theory to see the behavior of Warung Tegal in management. Case study research strategy with observation and interview research instruments using primary data. The results showed that Warteg A produced a FLW of 10.57%, equivalent to Rp. 568,855. Warteg has not carried out optimal management of neutralization through 3 (three) neutralization techniques: denial of responsibility, denial of injury, and appear to higher loyalty. Warteg minimally mitigates food loss and food waste through nugding carried out upstream and downstream.
This study aims to test cost stickiness behavior under different managerial ability levels. Manag... more This study aims to test cost stickiness behavior under different managerial ability levels. Managerial ability plays an important role in resource-related decision making. Previous cost stickiness research assumes that managers exhibit similar abilities to manage resources. However, managers with different managerial abilities may make different resource decisions, which leads to different cost stickiness levels. More able managers can manage resources efficiently and deal with resource shortages. This study also tests the effects of environmental uncertainty on cost stickiness under different managerial ability levels. Managers’ resource decisions must consider environmental uncertainty to generate optimal returns. More able managers are more willing to take risks and manage resources efficiently to deal with uncertainty. Meanwhile, less able managers tend to retain resources to cope with environmental uncertainty. We ran the panel regression analysis of 19,612 listed firm-year obs...
Purpose – This study aims to examine phenomena related to the collection and development of waqf ... more Purpose – This study aims to examine phenomena related to the collection and development of waqf funds by waqf institutions and formulate recommendations regarding applicable strategies to optimize the collection and development of waqf funds based on the principles of commitment-trust theory.Methodology – This study applied a case study approach with a qualitative method at 5 (five) different waqf institutions in Indonesia to further explore the phenomena related to the collection and development of waqf funds. Data was collected through semi-structured interviews.Findings – The results of this study indicate that several problems, i.e. low literacy of waqf, lack of professionalism of nazhir, and low accountability of waqf institutions are still encountered by waqf institutions in collecting and developing waqf funds. In addition, the efforts made by waqf institutions have not been sufficiently qualified to foster waqif’s commitment and trust to optimize the collection and developm...
Penelitian ini bertujuan untuk mengeksplorasi penerapan logika kelembagaan dan kepemimpinan impli... more Penelitian ini bertujuan untuk mengeksplorasi penerapan logika kelembagaan dan kepemimpinan implisit terhadap motivasi Yayasan Kehati dalam merumuskan Indeks ESG (Environment, Social, Governance) yang berbeda dibandingkan dengan lembaga pemeringkat ESG lainnya. Penelitian ini bertujuan memberikan kontribusi dalam bidang akademik guna pengembangan literatur terkait konsep Institutional Logics dan Implicit Leadership Theory serta penyempurnaan untuk penelitian selanjutnya yang masih terbatas. Studi kasus digunakan sebagai strategi penelitian dengan pendekatan penelitian kualitatif dan single unit of analysis yaitu Yayasan Kehati. Motivasi Yayasan Kehati dalam merumuskan indeks ESG yang berbeda dibandingkan dengan lembaga pemeringkat lainnya dilatarbelakangi oleh (1) praktek “coupling” dan “decoupling” ditemukan dalam proses perhitungan skor dan perumusan indeks, “coupling” terindikasi pada proses penyusunan Standar Operasional Prosedur (SOP) Index Scoring Kehati dengan mengadaptasi re...
Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia, 2022
Penelitian ini bertujuan menjawab fenomena pengambilan keputusan restrukturisasi kredit kepada de... more Penelitian ini bertujuan menjawab fenomena pengambilan keputusan restrukturisasi kredit kepada debitur UMKM terdampak COVID-19 di BPD X. Pendekatan penelitian ini menggunakan metode kualitatif studi kasus dengan unit analisa berjenjang. Data diperoleh dari observasi, dokumentasi, dan wawancara semi terstruktur. Penelitian ini menggunakan analisa konten, tematik, dan perbandingan konstan dengan perangkat lunak NVivo 12 Plus. Institutional logics relevan dalam menjelaskan hubungan perilaku individu dengan institusi yang dapat memengaruhi sebuah tindakan. Hasil penelitian menunjukkan symbolic carriers (regulasi) memengaruhi material carriers (perilaku aktor, rutinitas, internal prosedur) sehingga terjadi praktik coupling sebatas pada penyusunan SOP yang merujuk pada POJK No.11/POJK.03/2020; POJK No.48/POJK.03/2020; POJK No.17/POJK.03/2020, sementara praktik decoupling terjadi pada penerapan SOP dalam memutuskan restrukturisasi kredit pada masa COVID-19. Terdapat multiple logics dari pr...
Penelitian ini bertujuan untuk menganalisis krisis legitimasi dan pembangunan berkelanjutan PT Pe... more Penelitian ini bertujuan untuk menganalisis krisis legitimasi dan pembangunan berkelanjutan PT Pelindo Bengkulu akibat terjadinya konflik lahan dengan masyarakat, dengan menggunakan teori legitimasi sebagai landasan dalam membantu menganalisis dengan memberikan makna terhadap data temuan dari hasil penelitian tentang pengaruh konflik lahan terhadap legitimasi dan pembangunan berkelanjutan perusahaan. Penelitian ini menggunakan strategi penelitian studi kasus dan pendekatan penelitian kualitatif, dengan menggunakan single unit analysis yaitu PT Pelindo Bengkulu. Metode penelitian yang dilakukan pada penelitian ini menggunakan metode deskriptif kualitatif untuk membantu menggambarkan dan menjelaskan hasil temuan dari data penelitian melalui observasi, dokumentasi, dan wawancara yang kemudian akan dilakukan analisis dengan menggunakan metode analisis konten, tematik, dan constant comparative. Penelitian ini mengungkapkan pengaruh konflik lahan terhadap legitimasi dan pembangunan berkel...
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)
This study aims to analyze the crisis of legitimacy and sustainable development of PT XYZ due to ... more This study aims to analyze the crisis of legitimacy and sustainable development of PT XYZ due to land conflicts with the community, by using legitimacy theory as a basis in helping to analyze by giving meaning to the data findings from research results on the influence of land conflicts on the company's legitimacy and sustainable development. This study uses a case study research strategy and a qualitative research approach, using a single unit analysis, namely PT XYZ. The research method used in this study uses a qualitative descriptive method to help describe and explain the findings of the research data through observation, documentation, and interviews which will then be analyzed using content analysis, thematic analysis, and constant comparative analysis. This study reveals the influence of land conflicts on the legitimacy and sustainable development of companies. This study succeeded in revealing legitimacy repairing as a form of corporate legitimacy crisis, and found that...
This research analyzes the food loss and food waste phenomenon at Warung Tegal in Bekasi City whe... more This research analyzes the food loss and food waste phenomenon at Warung Tegal in Bekasi City where food loss and food waste dominate in landfill resulted in overload capacity. Warteg did not know about food loss and food waste ‘s potential, so it was ignored. The analysis was carried out to calculate the potential for food loss and food waste generation using material flow cost accounting (MFCA) from 6 Warteg units and using neutralization and nudge theory to see the behavior of Warung Tegal in management. Case study research strategy with observation and interview research instruments using primary data. The results showed that Warteg A produced a FLW of 10.57%, equivalent to Rp. 568,855. Warteg has not carried out optimal management of neutralization through 3 (three) neutralization techniques: denial of responsibility, denial of injury, and appear to higher loyalty. Warteg minimally mitigates food loss and food waste through nugding carried out upstream and downstream.
This study aims to test cost stickiness behavior under different managerial ability levels. Manag... more This study aims to test cost stickiness behavior under different managerial ability levels. Managerial ability plays an important role in resource-related decision making. Previous cost stickiness research assumes that managers exhibit similar abilities to manage resources. However, managers with different managerial abilities may make different resource decisions, which leads to different cost stickiness levels. More able managers can manage resources efficiently and deal with resource shortages. This study also tests the effects of environmental uncertainty on cost stickiness under different managerial ability levels. Managers’ resource decisions must consider environmental uncertainty to generate optimal returns. More able managers are more willing to take risks and manage resources efficiently to deal with uncertainty. Meanwhile, less able managers tend to retain resources to cope with environmental uncertainty. We ran the panel regression analysis of 19,612 listed firm-year obs...
Purpose – This study aims to examine phenomena related to the collection and development of waqf ... more Purpose – This study aims to examine phenomena related to the collection and development of waqf funds by waqf institutions and formulate recommendations regarding applicable strategies to optimize the collection and development of waqf funds based on the principles of commitment-trust theory.Methodology – This study applied a case study approach with a qualitative method at 5 (five) different waqf institutions in Indonesia to further explore the phenomena related to the collection and development of waqf funds. Data was collected through semi-structured interviews.Findings – The results of this study indicate that several problems, i.e. low literacy of waqf, lack of professionalism of nazhir, and low accountability of waqf institutions are still encountered by waqf institutions in collecting and developing waqf funds. In addition, the efforts made by waqf institutions have not been sufficiently qualified to foster waqif’s commitment and trust to optimize the collection and developm...
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Papers by Elvia Shauki