Publication Search

The purpose of this study is to map and analyze the development of zakat accounting research and identify the latest trends developing in this field. This research uses bibliometric approach to achieve the objective, which is by analyzing research publications related to zakat accounting. This approach allows researchers to understand the development of knowledge in the field of zakat accounting and identify future research opportunities. The data source of this research is metadata collected using Google Scholar, covering publications from 2019 to 2024. The metadata was then exported into RIS format and analyzed using VOSviewer software. This study found that the newest topic in zakat accounting research is "Infaq". In addition, "PSAK" and "Research" were identified as emerging themes and predicted to be the focus of research in 2024 and beyond. The bibliometric approach used in this study offers an effective and accessible way for researchers to understand zakat accounting issues and identify potential future research topics. This approach allows the study to gain a better understanding of zakat accounting and paves the way for innovative new contributions in this research.

This study examines the role of Micro, Small and Medium Enterprises (MSMEs) in increasing exports with a focus on the contributions and challenges faced by MSMEs in the current context of economic globalization. The descriptive analysis method is used to identify factors that influence MSME participation in international markets. The results show that MSMEs play an important role in the expansion of a country's foreign trade, although they also face various obstacles such as access to global markets and competition with large companies. This research provides in-depth insight into the strategies needed to strengthen the contribution of MSMEs to the global economy.    

The focus of this research is how exports, exchange rates, and inflation affect Indonesia's economic growth. For 30 secondary data, the Ordinary Least Square (OLS) model is used. The results showed that there was an insignificant positive relationship between exports and economic growth, and that increased export activity could have an insignificant positive effect on economic growth. In addition, the depreciation of the rupiah exchange rate increases the competitiveness of domestic products in the international market, so that the rupiah exchange rate against foreign currencies also has a significant impact on economic growth. However, the results of the study show that inflation also has a negative impact on economic growth. The economy can be disrupted by declining people's purchasing power, stunted investment, and high inflation.

Coffee is one of the products from Indonesia's leading agricultural sector. Coffee participates greatly in Indonesia's export activities, especially to the United States. But so is Vietnam. The purpose of this study was to analyze the competitiveness of Indonesian and Vietnamese coffee beans in the United States market as the largest importing country for Indonesian coffee beans. The research method used is panel data analysis taken from secondary data. The analysis uses two methods, namely Revealed Comparative Advantage (RCA) analysis and also Constant Market Share Analysis (CMSA). The results show that Indonesia and Vietnam have a comparative advantage in several types of coffee commodities. In general, the results from the CMSA also show that the competitiveness of Indonesian coffee is positive, indicating that Indonesia is able to take a share of the coffee bean market in the 2016-2018 period.

The aim of research into income tax articles 22 and 23 is to understand and analyze the financial and fiscal implications of the law on individuals and society as a whole. This research can cover various aspects, such as export and import activities, sales of production results, and how to calculate PPh Article 22 and PPh Article 23. Income Tax Article 22 is the payment of Income Tax in the current year which is collected by the government treasurer, certain agencies and Certain corporate taxpayers. Income Tax Article 23 According to Law Number 36 of 2008 is tax withheld on income received or earned by domestic taxpayers. This research can help identify weaknesses or inconsistencies in the tax system, which can lead to improvements and increased effectiveness. As well as identifying ways to increase community involvement in the tax decision-making process, which can lead to more inclusive and fair tax policies.  

Traditional medicine is an ingredient or ingredient in the form of plant material, animal material, mineral material, which has been used for generations for treatment. Herbal medicine is a form of traditional medicine. With the fact that there are many efficacious medicinal plants in Indonesia, tens of thousands of types of medicinal plants can be encouraged to be processed into standardized herbal or herbal medicine (phytopharmaca). This country will be able to become the main exporter of herbal medicinal products for health in the world. This will have a very positive impact on economic growth. Not only in the economic sector, but of course it will further enhance cooperative relations between Indonesia and other countries in the economic sector.  

. The evolution of regulations related to Rooftop Solar Power (PLTS) utilization in Indonesia reflects changes in the government's approach to solar energy usage. From the Minister of Energy and Mineral Resources Regulation No. 49 of 2018, which underwent several revisions, to the issuance of Minister of Energy and Mineral Resources Regulation No. 2 of 2024, there has been a significant transformation in policy orientation. While initially aimed at promoting the adoption of Rooftop Solar Power at the community level, the latest regulations emphasize more on governance and the overall development of the renewable energy industry. The removal of incentives, such as the electricity export-import mechanism and adjustments in carbon economy regulations, may have negative impacts on the economy and attractiveness of Rooftop Solar Power for the public. However, these adjustments also have the potential to create a more robust ecosystem for the overall growth of the renewable energy industry. As part of efforts towards achieving national renewable energy targets, these regulatory adjustments are expected to encourage innovation in more environmentally friendly energy technologies and increase public participation in the transition towards more sustainable energy sources.

This research was conducted with the aim of determining the influence of exports, imports and foreign debt on economic growth in Indonesia for the period 2013 - 2022. The measurement of export, import and foreign debt variables is explained through the position of exports, imports and government foreign debt, economic growth is measured through economic growth in the secondary sector. Data obtained via download on the websites of Bank Indonesia and the Central Statistics Agency. The analytical tool used is Eviews 12 with the help of Eviews 12 data processing. The results of the structural model evaluation show that exports have a negative and insignificant effect on economic growth, imports have a negative and insignificant effect on economic growth and foreign debt has a positive and significant effect on economic growth.        

This research aims to analyze the influence of exchange rates and inflation on Indonesia's economic growth in the 2014-2023 period. Economic growth data is measured using the Economic Growth Percentage (GDP), while the exchange rate is measured by the Value of USD 1 in Rupiah, and inflation is measured by the Inflation Percentage (General). In this research, the author uses statistical analysis methods to examine the relationship between exchange rates, inflation and economic growth. The data used comes from trusted sources, such as the Central Statistics Agency (BPS) and Bank Indonesia (BI). The research results show that there is a relationship between the exchange rate and Indonesia's economic growth. A high exchange rate tends to have a negative impact on economic growth, because it can cause a decrease in net exports and a decrease in production levels. Apart from that, inflation also has an influence on economic growth. A high level of inflation can cause economic instability and have a negative impact on people's real income. Apart from that, this research also shows that both the exchange rate and inflation have a significant influence on Indonesia's economic growth. This second factor needs to be considered in efforts to advance the economy and achieve optimal economic stability. This research provides a better understanding of the factors that influence Indonesia's economic growth. It is hoped that the results of this research can be a reference for the government and economic actors in taking appropriate policies to accelerate economic growth and maintain economic stability.

The purpose of this study was to determine the effect of exports, imports and exchange rates on economic growth in Indonesia in 2014-2023. The method used in this research is quantitative using secondary data in the period 2014-2023. The data in this study were obtained from literature studies, namely financial statistics of district and city governments 2014-2023. This study uses multiple linear regression analysis methods and uses several classical assumption tests. To process data using several tests, namely Statistical Test and Classical Assumption Test. The data is processed using the Eviews-13 application. The results of this study indicate that exports had a negative and insignificant effect on economic growth in Indonesia in 2014-2023, imports had a positive and insignificant effect on economic growth in Indonesia in 2014-2023 and the exchange rate had a negative and insignificant effect on economic growth in Indonesia in 2014-2023. Based on the analysis using the Eviews-13 tool, it is obtained that exports, imports, and exchange rates affect economic growth in Indonesia by 42% while the remaining 58% is influenced by other variables not included in this study.

In today's world, international trade is important for many countries. Exports and imports, along with exports and imports, are two important factors in the movement of goods and services between countries. This article discusses in depth the impact of exports and imports on international trade through various research methods using secondary data. The main objective is how it affects the country's economy. The focus of this research is the important role of exports and imports in a country's economic development, job creation and capacity building. On the other hand, there are also negative consequences to consider,such as loss of trade and dependence on international markets. A full understanding of the impacts of exports and imports is essential for a country to develop appropriate international trade policies. Smart policies can multiply the benefits of exports and imports, reduce negative impacts, and encourage sustainable economic growth.

This article aims to describe the impact and implications on Indonesia's economic growth from 2012 to 2020. This research is based on a literature review using a quantitative approach using secondary data obtained from the Central Statistics Agency (BPS). This research uses regression analysis, linear regression, multiple regression, with SPSS data management tools. The F test results show that exports and imports do not have a significant effect on economic growth in Indonesia. Overall, both do not have a significant impact on economic growth. All of the findings of this research highlight the importance of considering other factors that have the potential to influence Indonesia's economic growth rate. The implications of this research also provide a solid foundation for further research which may be able to explore other factors that have a greater influence on economic growth in Indonesia apart from export and import factors.

International trade is something that often occurs in customs areas. Customs areas often witness international trade. Law on 17 of 2006 and Law on Excise No 11 of 1995 stipulate regulations regarding customs. However, in the case of exports and imports, it is difficult to differentiate between customs violations and customs crimes. The Customs and Excise Agency, an institution under the Ministry of Finance, is needed to handle customs cases. Based on the questions we discussed, the role and efforts of the DJBC in minimizing the increasing number of customs crimes must be discussed. The increase in customs crimes and obstacles. In their efforts to reduce the increase in customs crime, Customs and Excise is facing challenges. It is important to note that the national principles that drive the duties and efforts of the DJBC to reduce the increasing level of customs crimes can be linked to the principles and principles reflected the 1945 Constitution. Attributes of the Unitary State of the Republic of Indonesia (NKRI) including nationalism and patriotism, sovereignty and territorial integrity, law and order, shared prosperity, and security.

This study aims to analyze the impact of globalization on corporate financial risk, focusing on exchange rate risk, interest rate risk, and country risk. The research employs a quantitative method, utilizing data from the annual financial reports of multinational companies listed on stock exchanges from 2010 to 2020. Data analysis is conducted using descriptive and inferential statistical techniques, including multiple regression to evaluate the relationship between independent variables (globalization factors such as exports, imports, and foreign direct investment) and dependent variables (levels of financial risk faced by companies). The findings indicate that globalization significantly influences these three types of financial risk. Companies involved in international trade tend to face greater exchange rate fluctuations, dynamic interest rate changes, and higher country risk compared to companies operating in domestic markets. To manage these risks, companies need to develop comprehensive risk management strategies, including the use of derivative instruments, thorough political and economic risk analysis, and investment in advanced technologies. Continuous training and fostering a strong risk culture within the organization are also critical factors in effective risk management. This study provides in-depth insights into how globalization affects corporate financial risk and offers strategic recommendations to enhance financial resilience in a global context.

Economic growth is a reflection of economic development in a country, therefore the government always strives for economic growth to increase every year which will improve people's welfare. The method used is a quantitative method and the type of data used is secondary data obtained from the Ministry of Trade of the Republic of Indonesia and BPS. Meanwhile, the data collection technique is by opening the website of the relevant agency. Data analysis uses multiple linear regression to calculate the magnitude of the influence of exports and investment on South Sumatra's economic growth. Investment has an important role in accelerating the economic development of a country or region, not only encouraging economic growth but also resulting in increasing employment opportunities and reducing investment poverty. It can also be interpreted as an increase in the capital stock used in the production process which results in an increase in the wealth of the country or region. Export activities are a trade activity in which the sale of goods from within the country occurs by complying with applicable regulations. Exports are the total of goods and services sold by another country. This includes goods, insurance and services in a particular year. then net exports in an open economy are a component of aggregate demand buying a portion of domestic output (exports)

This research aims to analyze the influence of international trade, exports and imports on economic growth in ASEAN countries. This research was conducted using international trade and economic growth data from ASEAN countries in the 2013-2022 period. The method used in this research is regression analysis to measure the relationship between export, import and economic growth variables. The data used is secondary data obtained from trusted sources such as reports from the Central Statistics Agency and Word Bank. The research results show that international export trade has a significant positive influence on economic growth in ASEAN countries. This shows that increasing exports can contribute to increasing economic growth in ASEAN countries. On the other hand, international import trade also has a significant positive influence on economic growth in ASEAN countries

Shrimp is one of the leading fisheries commodities in Indonesia which is oriented towards international markets with export destinations to some countries. shrimp make a positive contribution to the economy because it generates foreign exchange for the State. This study aims to (1) analyze the percentage growth of the Indonesian shrimp trade in the international market and (2) analyzing the position of competitiveness of Indonesian shrimp in international comparative advantage. This research using time series data in secondary form starting in 1998 until 2017. Data were analyzed using constant market share analysis (CMSA) analyze the percentage growth in Indonesia's shrimp trade in the international market, while to analyze the competitiveness of Indonesian shrimp is the Revealed Comparative Advantage (RCA) comparative advantage approach. The results showed that the factors were significantly affect the growth of the Indonesian shrimp trade viz international shrimp prices, rupiah exchange rates against the dollar and export volume. (1) The growth of Indonesia's shrimp trade can be seen from 1998-2017 with a average percentage of trade growth of 1.5% (2) Based on competitiveness analysis, through Revealed Comparative analysis Advantage (RCA) shows that shrimp export competitiveness Indonesia in the international market has a comparative advantage seen from in 1998-2017 with an average value of RCA> 1 which was 1.04.    

This research aims to analyze the use of digital marketing as a marketing medium in an effort to increase the contribution of the Micro, Small and Medium Enterprises (MSME) sector to national exports in the Industrial Revolution 4.0 era. Digital marketing has opened up new opportunities for MSMEs to reach wider and more diverse markets, beyond traditional geographic boundaries. By using digital platforms, MSMEs can interact with global consumers, introduce their products and services to international markets, and build strong brand awareness. This research uses a literature study method to collect data from various related literature. The research results show that effective use of digital marketing can increase MSME sales turnover and overcome various obstacles faced in implementing digital marketing strategies. Therefore, digital marketing is an important strategy that must be adopted by MSMEs to increase their competitiveness in the global market and achieve sustainable growth.

Intellectual property rights are an implication of the development of international trade, especially in industrial countries. In developing countries, the understanding and protection of intellectual property rights receives less attention, which causes many violations of intellectual property rights and harms creators and inventors. Intellectual property rights have an important role in economic traffic, both regional and international, including investment in a country to spur economic growth of the country and its people. Indonesian society, which is diverse in culture, religion and ethnicity, has very rich creative works, and must take part in the utilization of intellectual property rights. Legal protection and use of copyright are very necessary to become a source of development for the national economy and Indonesian society This research is aimed at examining the implications of Intellectual Property Rights on economic benefit gains. An owner of Intellectual Property Rights as a creative subject must obtain a guarantee of legal protection on his or her work. The result shows that the form of legal protection of intellectual property rights is that the owner of intellectual property rights in performing his or her rights must be protected by law. The economic rights owned by the owner will gain economic benefits if it is performed. The rights include the rights to use, to produce, to publish, to copy, to import, to export and to grant a license (permit) to another party that is intended to make use of the intellectual property. In a condition of law violation, the Law of Intellectual Property Rights as a preventive effort will give a right to an owner of intellectual property rights to sue on civil, criminal, or administrative law. The sanctions on the law breaker are also already written in each law of intellectual property rights that includes copy right, brand right, patent right, graphic design right, and integrated circuit lay-out right. The reason why an owner does not automatically gain economic benefits from his or her work is because he or she does not use the economic rights that he or she has. Some matters causing it are quite high costs of production, difficult licensing, and hard competition. The law protection and economic benefits are two essentials of intellectual property rights. An owner of intellectual property rights is a creative subject that should have those two matters.  

The aim of this research is to determine the status of the implementation of the 1945 Constitution (UUD 1945) and Trade Law Number 21 of 2019 in the implementation of commercial transportation for oil and gas export activities in Indonesia based on national values. This research was carried out using analyzes the contents of the 1945 Constitution and Minister of Trade Regulations. A review of relevant literature is included. The national values ​​contained in the 1945 Constitution are an important basis for implementing commercial transportation policies, especially in Indonesia's oil and gas export activities. National values ​​such as unity, sovereignty, justice, democracy and people's welfare are the basis for regulating and supervising these commercial activities. Minister of Trade Regulation Number 21 of 2019 also plays an important role in regulating the transportation of Indonesia's oil and gas export trade. This law contains provisions regarding permits, authorization and safety standards that must be complied with by economic actors in carrying out export activities. The enactment of this law aims to protect national interests, protect the environment, and ensure the safety of oil and gas trade and transportation. This research discusses the analysis of the implementation of the 1945 Constitution and the Minister of Trade Law no. 21 of 2019 which is based on national values ​​in the implementation of commercial transportation for oil and gas export activities in Indonesia. (This analysis includes a review of the policies, procedures and practices implemented in oil and gas export activities. The results of this research are expected to provide a better understanding of the importance of practices based on national values ​​in the implementation of commercial transportation, especially oil and gas export activities, in Indonesia. It is hoped that the implications of this research can become the basis for improving trade policies and practices that are more sustainable, safe, and prioritize national interests and human welfare.