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Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Maya Anastasia; Siti Sundari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Ahmad Muhamad Mustain Nasoha; Elsya Novitasari Anggraini; Ratna Ayu Fitriana; Rahmania Nur Aslami

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the reconstruction of Human Rights (HR) in Indonesia through the integration of Pancasila values and Islamic Religious Education (IRE) within the framework of Islamic Sociological Jurisprudence. In the Indonesian context, human rights are not merely perceived as universal individual liberties, but are understood within broader philosophical, religious, and socio-cultural dimensions. Pancasila functions as the foundational framework that harmonizes individual rights with social responsibilities, while Islamic teachings provide normative and theological foundations through principles such as maqasid al-shari‘ah, justice (‘adl), and human dignity (karamah insaniyyah), as well as Qur’anic values of tolerance and moderation (tasamuh and wasatiyyah). This research adopts a qualitative method with a descriptive approach based on literature review, drawing upon various scholarly sources related to human rights, Islamic education, and sociological jurisprudence. The findings reveal that the integration of Pancasila and Islamic Religious Education generates a comprehensive understanding of human rights that is both normative and contextual. Moreover, empirical findings indicate that a deeper comprehension of Qur’anic teachings on tolerance is positively correlated with the development of moderate and inclusive attitudes, thereby highlighting the significant role of education in internalizing human rights values. Additionally, the historical transition from pre-Islamic (Jahiliyyah) society to the Islamic era demonstrates that Islamic teachings function as an agent of social transformation by promoting justice, equality, and the protection of marginalized groups. From the perspective of Islamic Sociological Jurisprudence, law is viewed as a dynamic system that must remain responsive to evolving social conditions, ensuring that the reconstruction of human rights remains relevant and adaptable. In conclusion, the synergy between Pancasila values, Islamic teachings, and sociological legal approaches contributes to the formation of a more inclusive, balanced, and culturally grounded human rights paradigm in Indonesia.

Ahmad Muhammad Musta’in Nasoha; Maulida Ristia Ardhita; Meisya Putri Aulia; Safira Zahrotul Ulya; Tiara Luna Oktavia

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the relationship between legal compliance and the internalization of the constitution in strengthening the concept of the rule of law through a constitutional rights approach and the theory of Islamic Sociological Jurisprudence. The main issue addressed is the low level of legal compliance, which is often caused by a weak understanding and internalization of constitutional values in society. This research employs a normative juridical method with conceptual and sociological approaches, supported by an analysis of Islamic legal theory that emphasizes the interconnection between legal norms, social values, and morality. The findings indicate that legal compliance does not solely depend on formal law enforcement mechanisms, but also on the process of internalizing constitutional values as part of public legal awareness. The constitutional rights approach positions individuals as primary subjects who possess awareness of their rights and obligations, while the theory of Islamic Sociological Jurisprudence reinforces the moral and social dimensions in the formation of legal compliance. The integration of these two approaches can create a legal system that is not only normative in nature but also responsive to the social and religious values of society. Therefore, strengthening the rule of law requires a comprehensive strategy through legal education, the internalization of constitutional values, and the enhancement of moral awareness based on Islamic principles. This study is expected to contribute both theoretically and practically to the development of integrative and contextual legal studies in Indonesia.

Rafiqi, Iqbal; Sarah, Murniah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze trends in scientific publications related to the application of green banking in financing products within Islamic banking in Indonesia during the 2019–2024 period. Using a bibliometric analysis method based on Google Scholar data and mapping via VOSviewer software, this study evaluates 60 selected articles. The study results indicate a significant annual increase in publications, with a primary focus on integrating green banking principles into Islamic financing policies, their impact on profitability, and the role of technology in supporting green banking. Additionally, the study found that environmental sustainability, green financing, and digital transformation are the most dominant themes in the development of green banking research within Islamic banking. Bibliometric network analysis indicates a strong interconnection between the concepts of green finance, sustainable banking, and Islamic banking in supporting sustainable economic development. This study also identifies opportunities for further research related to the effectiveness of green banking implementation on the financial performance and social responsibility of Islamic banking. These findings contribute to the development of green finance literature in the Islamic finance sector and serve as a strategic reference for regulators and practitioners in implementing sustainable banking policies in the future.

Fermy Anggelia Putry; Saadah Saadah; Mualimin Mualimin

Hikmah : Jurnal Studi Pendidikan Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Management psychology is an approach that plays a crucial role in understanding individual and group behavior within organizations, particularly in the ever-evolving educational and work environments. The application of psychological principles to management practice is believed to improve performance, leadership effectiveness, and create a more conducive work and learning environment. This study aims to examine the development of trends, approaches, and key findings in the study of management psychology through a literature review. Furthermore, this study also seeks to answer two research questions: (1) how have management psychology research trends developed over the past five years, and (2) what are the key findings in the educational and organizational contexts. The method used is a qualitative approach by searching various literature sources through the Google Scholar and Publish or Perish (PoP) databases, using the keyword "management psychology." Of the 20 articles found between 2021 and 2026, five were selected as the most relevant for further analysis. The study results indicate three dominant themes: the role of management psychology in education, the influence of motivation and leadership on performance, and its contribution to the organizational adaptation process. The conclusions of this study confirm that integrating psychological aspects into management plays a crucial role in increasing organizational effectiveness. Therefore, further research is recommended to empirically examine the relationship between psychological variables and a broader scope.

Eman Suherman; Iwan Setiawan

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

Dinda Naurah Aidil Nafilah; Evy Nurmiati

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the implementation of Islamic business ethics in e-commerce transactions, with a specific focus on the Shopee platform. The research is motivated by the increasing growth of digital commerce accompanied by various ethical issues such as product misrepresentation, lack of transparency, and weak accountability of sellers. The objective of this study is to analyze how ethical principles, including honesty, fairness, and responsibility, are applied in online transactions. This research employs a qualitative approach using a systematic literature review method by analyzing 20 relevant scholarly articles published between 2020 and 2026. The findings reveal that although the platform provides adequate transactional systems, ethical violations are still prevalent, primarily due to information asymmetry between sellers and consumers. Trust emerges as the most influential factor in purchasing decisions, while perceived risk and security play supporting roles in shaping consumer behavior. Additionally, economic incentives such as promotions often override ethical considerations in influencing consumer decisions. The study implies that strengthening ethical enforcement, enhancing platform supervision, and improving consumer digital literacy are essential to ensure a sustainable and trustworthy e-commerce ecosystem.

Nadia Salsabila; Bambang Yulianto; Dewi Fitrotus Sadiyah

Jurnal Pendidikan dan Kewarganegara Indonesia 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Multicultural competence refers to an individual's capacity to navigate and value the diversity within their environment. This skill is essential for all strata of Indonesian society, given Indonesia's diversity in ethnicities, cultures, languages, and faiths. Teachers occupy a pivotal role in fostering multicultural competency within society, as they engage directly with pupils on a regular basis. Teacher intercultural competency has three primary dimensions: knowledge, attitudes, and skills. Multicultural knowledge can be acquired through multiple avenues, including formal education, specialised training, or firsthand experience with varied populations. Multicultural education seeks to equip students with an awareness of the complexities of variety in society, enabling them to coexist amicably. The fundamental principles of multicultural education encompass equality, democracy, pluralism, and tolerance. Educators, as pivotal participants in the educational process, are anticipated to comprehend multicultural values conceptually and to incorporate them into everyday instructional activities. Consequently, the multicultural competency of educators may cultivate students who are not only academically proficient but also possess an inclusive mindset, value diversity, and are prepared to engage in a pluralistic society.

Fiqhi Fajriyah; Indah Rahmawati Oktavia Macdalena; Muhamad Afif

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The crisis of human spirituality, which separates the inner dimension from the universe, is at the root of the current global environmental crisis. The purpose of this study is to comprehensively examine how Sufi principles are applied in environmental conservation practices at the Shadana Islamic Boarding School in Padarincang, and to determine how the teachings of the book Fathul 'Arifin influence the formation of the students’ ecological ethics. This research was conducted qualitatively through a case study. Data were collected through document analysis, in-depth interviews, and participatory observation from September 22 to October 5, 2025. The results indicate that the concept of spiritual purification, or tazkiyatun nafs, is integrated with nature conservation by activating the seven lathaif. Environmental conservation, such as protecting springs and forests, is viewed as a form of spiritual devotion to the Creator, as human awareness of the elements of fire, water, wind, and earth fosters a strong inner connection with the macrocosm or the universe. The results indicate that the santri paradigm has shifted from anthropocentrism to theocentrism. This study proposes an “Eco-Sufism” model, grounded in the transformation of inner consciousness, as an alternative solution to address environmental degradation. This approach emphasizes that to foster sustainable harmony among humans, God, and the universe, ecosystem sustainability requires a strong foundation of spirituality.

Condo Leezza Chrismanta; Citra Azra Amalia; Nabila Isyana Putri; Muhammad Zia Ulhaq; Muhammad Adymas Hikal Fikri

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The waste problem in Indonesia has now reached a critical stage and has become an increasingly serious environmental issue. The ever-increasing volume of waste is not being managed effectively, leading to various negative impacts, particularly environmental pollution. This study aims to examine the state of waste management in Indonesia and its impact on water pollution from the perspective of the Sustainable Development Goals (SDGs). The method used is descriptive qualitative research through a literature review utilizing various sources such as journals, official reports, and legislation. The results indicate that the majority of waste originates from household activities, while management practices remain rudimentary, such as the “collect-transport-dispose” method and open dumping. This situation leads to waste accumulation, which contributes to water pollution, deteriorating environmental quality, and increased health risks for the community. Furthermore, suboptimal waste management also poses a challenge in achieving sustainable development goals, particularly regarding responsible consumption and access to clean water and sanitation. Therefore, improved efforts are needed through the application of the reduce, reuse, recycle (3R) principles, increased public awareness, and the active role of the government and the private sector in providing a sustainable waste management system. With the right measures, it is hoped that the waste problem in Indonesia can be reduced and the environment preserved.

Siti Mei Saroh; Syamzaimar Syamzaimar

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to analyze reflection and citizenship discussion as strategies to strengthen democratic awareness and student participation in Civic Education learning. The background of this research is the prevalence of traditional, teacher-centered teaching strategies, which hinder student engagement and understanding of democratic principles. This study combines library research with a qualitative approach. Data on citizenship education, democracy education, reflections, and discussions were collected from various sources, including books, papers, scientific journals, and related documents. The results show that reflection can improve students’ awareness of democratic values, responsibility, tolerance, and the importance of deliberation. Meanwhile, citizenship discussion effectively increases active student participation, argumentation skills, cooperation, and confidence in expressing opinions. The integration of reflection and discussion creates Civic Education learning that is more interactive, critical, and meaningful. The main obstacles include limited learning time, low teacher readiness, and passive student learning culture. Therefore, learning innovation that encourages active student involvement is needed. This study concludes that reflection and citizenship discussion are effective strategies to develop young generations who are democratic, responsible, and participative in national and civic life

Muhammad Khaidir Kahfi Natsir; Dwight Nusawakan; Abdul Malik Mufty; Annisa Fitriah Mudassir; Ika Fitrianita +2 more

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In the context of rapid economic development, young entrepreneurs in Jayapura City face the challenge of understanding and applying the principles of law and ethics in their business practices. Law and ethics are essential foundations for creating a sustainable and responsible business environment. This research aims to evaluate the effectiveness of a training program designed to enhance legal awareness among young entrepreneurs. The training includes the delivery of material on business law, consumer protection, and business ethics, as well as interactive discussions and case studies. The methods used in this study include data collection through pre-training and post-training questionnaires, as well as in-depth interviews with participants. The analysis results show a significant increase in participants' understanding of legal and ethical business principles, with average questionnaire scores rising from 55% to 85% after the training. These findings indicate that the training not only enhances participants' knowledge but also builds their confidence in applying legal and ethical principles in their daily business practices. Therefore, this training program is expected to contribute to the development of better and more responsible business practices in Jayapura City.

Elsa Setya Putri; Naily El Muna; Ashlihah Ashlihah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

Audy Via Rahmawai; Nur Jamilah; Ranaa Aufaa Azmi Wardana; Firyal Chumala Adhwa’; Adelita Ramadhani +2 more

International Journal of Educational Sciences and Languages 2026 International Forum of Researchers and Lecturers

The use of synthetic pesticides in the agricultural sector remains the primary choice for farmers in Indonesia due to their high effectiveness, but their massive use has negative impacts on human health and the environment. Therefore, there is a need for environmentally friendly and sustainable pesticide innovations. Red onion peel waste with the addition of TiO₂ nanotechnology is a strategic development step as a solution to the dangers of synthetic pesticides. Red onion peel contains bioactive compounds such as acetogenin, squamocin, gibberellin, cytokinin, and abscisic acid, which have the potential to be natural pest control agents. The process of making organic pesticides is carried out through the maceration of onion skins, followed by the addition of TiO₂ nanoparticles that act as photocatalytic catalysts to increase pesticide effectiveness and degrade synthetic pesticide residues. The development of these organic pesticides is in line with the principles of Green Chemistry, particularly designing safer chemicals, catalysis, design for degradation, and real-time pollution prevention. Through the implementation of strategic steps such as research, testing, socialization, and continuous evaluation, TiO₂ nanotechnology-based organic red onion peel pesticides have the potential to become a safe, effective, and environmentally friendly alternative in supporting sustainable agriculture in Indonesia.

Ahmad Martin Cahyadi; Rahma Raya Fitriana; Raisya Oktaviana; Rania Purnama Aulia; Wahidatul Athiya +1 more

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the role of halal tourism in enhancing destination competitiveness and strengthening the Islamic economy within the tourism sector. This research employs a systematic literature review to synthesize findings from relevant academic sources. The results indicate that halal tourism contributes significantly to destination competitiveness by increasing tourist arrivals and encouraging product diversification. In addition, it supports the development of micro, small, and medium enterprises (MSMEs) and promotes local economic growth through a multiplier effect. Halal tourism also fosters ethical business practices and sustainable tourism development aligned with Islamic principles. However, its implementation faces key challenges, including limited infrastructure, complex halal certification procedures, and perceptions of exclusivity among non-Muslim tourists. Therefore, strategic efforts are required to improve Muslim-friendly infrastructure, streamline certification processes, strengthen MSME capacity through training and digitalization, and adopt inclusive branding strategies. These measures are expected to enhance the competitiveness, resilience, and sustainability of halal tourism destinations in the global market.

Ahmad Al Gazali Waly; Deny Fatrianto

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

The oil and gas industry requires efficient initial processing to separate reservoir fluids into oil, gas, and water phases. The Separator Unit is the main facility that plays a vital role in the surface facility production stage. This study aims to evaluate the type of separator used, identify control components, and understand the working principles and operational procedures of separators in the Main Production Facility (MPF) area. The methodology used is direct observation and literature studies during the implementation of practical work in July 2024 at PT. Citic Seram Energy Limited, Seram Non Bula Block, Maluku. The observation results show that the type of separator used is a Horizontal Three Phase Separator with tag codes 03-V-001A and 03-V-001B operating alternately. The separation process is carried out based on differences in fluid density utilizing gravity, supported by internal components such as deflector plates, mist extractors, weirs, and straightening vanes. Separator operation is maintained at an operating pressure of around 55 psig to ensure optimal separation efficiency and work safety. The conclusion of this study indicates that effective separator operation requires stable pressure and temperature control as well as routine maintenance to prevent sediment buildup and maintain product quality.

Pieter Tauran; Asep Afaradi

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Church leadership with integrity is a major challenge today. Melchizedek, a biblical figure of leadership (Genesis 14 and Hebrews 7), serves as a special example because he was both a priest and a king who had no beginning or end. This study aims to determine how Melchizedek's leadership with integrity can be applied by the leaders of the Indonesian Bethel Church in Manokwari. The method used in this research is a qualitative study through reading and reviewing various books and writings. The results indicate that Melchizedek's leadership principles, such as justice, a love of service, and remaining faithful to God, are highly suitable for application in today's church. In conclusion, integrity is crucial in church leadership because it can build trust and create a healthy church community.

Rodiatul Adawiyah; Muhammad Suwignyo Prayogo; Vivi Maratus Sholihah; Siti Waaqi’ah Khofidhotur Rofiah

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to critically analyze bioethanol production from water hyacinth (Eichhornia crassipes) based on previous research findings and to develop a project-based learning design for SMA/SMK students. This study employs a qualitative approach using a literature review method by analyzing relevant scientific articles published in the last five years. Data were collected through documentation and analyzed using descriptive qualitative techniques, including data reduction, data display, and conclusion drawing. The findings indicate that bioethanol production efficiency is strongly influenced by pretreatment methods, fermentation conditions, and process control, with yields generally categorized as low to moderate. Previous studies also reveal that project-based learning significantly enhances students’ conceptual understanding and critical thinking skills. Based on the synthesis of these findings, this study proposes a structured project-based learning design that integrates bioethanol production as a contextual learning medium. The implications of this study emphasize the importance of aligning technical feasibility, educational objectives, and sustainability principles in developing science-based learning projects in secondary education.

Deni Arnandi; Deno Deno; Selbia Albina; Thamara, Thamara Putri Andina

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.