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Laila Fauzila Zahera; Rusmitha Devy; Vivi Meilani

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Monetary policy in Islamic economics is an important aspect in maintaining economic stability and promoting the welfare of the people. In the Islamic economic paradigm, monetary policy aims to create a balance between sustainable economic growth and fair distribution of wealth. Principles such as fairness, sustainability and fairness are the basis for formulating monetary policy. First, monetary policy must ensure that the creation of new money is carried out responsibly, avoiding inflation that is detrimental to society. In addition, the Islamic monetary system encourages the use of financial instruments based on sharia principles, such as mudharabah and musyarakah, which encourage healthy economic participation. Second, monetary policy must pay attention to aspects of wealth redistribution to reduce economic inequality. This can be achieved through collecting zakat, infaq and sadaqah as well as channeling funds to sectors in need, such as education, health and poverty alleviation. By implementing monetary policy in accordance with Islamic economic principles, it is hoped that an economy that is inclusive, sustainable and fair can be realized for all members of society.

Helmi, Dewilna; Paisal Ansiska

Jurnal Kemitraan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

The aim of holding these mentoring sessions is to enrich the spiritual dimension of geography students by strengthening their faith and piety towards Allah SWT. The primary benefit of this effort is that it can help students overcome various challenges and difficulties encountered in their daily lives. In the context of religion, Majelis Ta'lim activities play a very important role. These activities convey and teach religious principles to participating students. Through Majelis Ta'lim activities, students receive spiritual guidance that helps them develop strong character, integrity, and a deeper understanding of religious values. This service is carried out using lecture and question-and-answer methods, and it is expected to benefit geography students by creating a harmonious environment that supports their academic and spiritual development.

Khosnol Khotimah; Muhammad Yasin

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Technology is a set of principles or rational methods related to the creation of an object. At this time technology is increasingly sophisticated given that the times have developed rapidly. Many of these technological factors have affected the community and the surrounding environment with the passage of time and other things that can help or improve the community's economy. This technology is often used by people to achieve practical goals. The beginning of this technology is only a form such as equipment or machinery because technology is very rapidly developing until now and society is also very following technology.

Ahmad Fandika; Octa Fio Dila; Dwi Noviani

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

This research examines the importance of transparency and fairness in the distribution of inheritance according to Islamic law in the modern era. The main problem faced is dissatisfaction and conflict between heirs due to unfair and non-transparent distribution. The purpose of this research is to identify how the principles of transparency and fairness can be applied in the distribution of inheritance in accordance with Islamic law, in order to maintain harmony and justice in the family and society. The research method used is a qualitative approach with a literature study, which involves collecting data from various literatures related to Islamic inheritance law. The results showed that transparency can be achieved through clear documentation, open communication, and the use of technology to digitize inheritance documents. Fairness in inheritance distribution emphasizes that gender differences do not affect inheritance rights, with men and women having equally strong rights, although there are differences in the amount of shares received based on utility and need. In conclusion, applying the principles of transparency and fairness in the distribution of inheritance according to Islamic law is crucial to avoid conflicts and ensure justice in families and societies in the modern era.

Ananda, Qori; Nurul Fatihah Azmi; Qonita Febriani; Gunawan Aji

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to provide a deeper understanding of the basic differences between bonds and sukuk, as well as the implications for Muslim investors in choosing investment instruments that comply with sharia financial principles. The money method used is descriptive-analytical with a qualitative approach to compare bonds and sukuk from a sharia financial perspective. Data was obtained through literature studies from journal literature and official documents related to these two financial instruments. The results of this research are first, although sukuk and bonds are almost similar, if examined more deeply, the two have contradictory characteristics. The main difference is in the use of sharia principles in sukuk while bonds do not. Second, conventional bonds do not require collateral assets, while sukuk must have collateral assets. Third, sukuk is not a debt and receivable instrument that charges interest (riba) like bond transactions, but just like sukuk bonds are part of an investment instrument. Fourth, in terms of offering price, maturity, bond principal at maturity, and rating between sukuk and bonds there is no difference.

Ridwan Zaidaan; Edy Soesanto; Mochamad Raka Putra Basarah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Oil and gas exploration is the process of searching, evaluating, and identifying locations beneath the Earth's surface that have the potential to contain oil and natural gas. In Indonesia, the exploration of oil and gas is regulated by Law Number 22 of 2001 concerning Oil and Natural Gas, which "regulates the management of oil and natural gas, including exploration, production, and management of oil and natural gas resources in Indonesia." Indonesia has many companies involved in oil and gas exploration and production, one of which is PT Chevron. The implementation of Security Risk Management based on the 1945 Constitution in the Oil and Gas Exploration Phase at PT Chevron is a strategic step in ensuring operational safety and security in accordance with the principles of the Indonesian constitution. The 1945 Constitution emphasizes the importance of natural resources for national interests. Chevron, as an oil company operating in Indonesia, must comply with regulations and make maximum contributions to the development of the economy and welfare of local communities. Chevron is committed to improving the welfare of local communities through programs for economic development, health, education, and infrastructure. The involvement of the community in the decision-making process is also a key focus for this company.

Edy Soesanto; Fiqry Raihan Algifary; Bagus Wicaksono

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the use of Internet of Things (IoT) technology in the marketing strategy of the oil and gas industry in Indonesia, with a focus on aspects of compliance with applicable oil and gas laws and regulations. The use of IoT technology has brought significant changes in various industries, and the oil and gas sector is no exception. In this context, this research will investigate how IoT technology can be used in oil and gas marketing strategies to improve operational efficiency, supervision, and compliance with oil and gas law regulations in Indonesia. The importance of compliance with oil and gas law regulations cannot be separated from the broader legal framework, namely the 1945 Constitution of the Republic of Indonesia (UUD 1945). The 1945 a Constitution is the Indonesian constitution which establishes the basic principles of the state, including the management of natural resources, including oil and gas, which are in the national interest. In this research, the use of IoT technology in oil and gas marketing strategies will be analyzed by considering the perspective of compliance with applicable oil and gas law regulations, which are part of the legal framework regulated by the 1945 Constitution and support state sovereignty in managing natural resources. Through literature analysis and case studies of the oil and gas industry in Indonesia, this research aims to provide a deeper understanding of the potential use of IoT technology in the oil and gas industry in Indonesia and its implications for compliance with oil and gas law regulations. It is hoped that the results of this research will provide valuable information for oil and gas companies, regulators, and other stakeholders in formulating effective marketing strategies and complying with applicable regulations. In addition, this research also has the potential to become the basis for further research in this field. By understanding and applying IoT concepts in oil and gas marketing strategies that comply with oil and gas law regulations and the principles set out in the 1945 Constitution, a more efficient, controlled, and sustainable oil and gas industry can be created in Indonesia.

Zulkarnaen Zulkarnaen; Maisaroh Maisaroh; Iiz Izmuddin

Proceeding. of The International Conference on Business and Economics 2024 Universitas 17 Agustus 1945 Semarang

This research was conducted with the aim of providing information about Islam and Pancasila Democratic Economics with Islamic criticism of Capitalist and socialist Economics. The research method uses literature study, by explaining theories related to titles obtained from books, journals and online media. This research found that when juxtaposed Islamic economics and Pancasila economics have the same concept and aim at human welfare and justice. The capitalist and socialist economic systems have been criticized by Islamic economics because of injustice, exploitation and imbalance. By integrating Islamic economic principles, Indonesia can develop a more just, stable and sustainable economic system in accordance with the values ​​of Pancasila and Islamic teachings.

Nurafni Sofya; Indri Perdana; Mita Mita; Afri Tia Deftiana; Iiz Izmuddin

Proceeding. of The International Conference on Business and Economics 2024 Universitas 17 Agustus 1945 Semarang

This article discusses the role of Islamic economic mitigation in achieving social justice and economic sustainability in the context of natural disasters. The main focus of this research is how the principles and instruments of Islamic economics, such as zakat, infaq, alms, waqf, andIslamic microfinance institutionscan be used to reduce the social and economic impact of natural disasters. Islamic economics, based on the principles of social justice and redistribution of wealth, offers a holistic and sustainable approach to dealing with disasters. These instruments are capable of providing immediate and effective assistance, as well as supporting long-term rehabilitation and development programs. This research uses a descriptive analysis method with a library research approach. The research results show that Islamic economics not only functions as an economic system, but also as a mechanism for achieving social justice and economic sustainability, which can significantly increase society's resilience to future disasters. This paper emphasizes that the application of Islamic economic principles can be an effective and sustainable solution in dealing with the macroeconomic impacts of natural disasters.

Fitri Nur Waliyaden; Gloria Theodora Wahi Leo

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has significantly changed the work paradigm, creating a work environment that is not bound by geographical boundaries through the utilization of cloud platforms, online collaboration tools, and advanced digital communications. This transformation increases productivity and enables collaboration between employees, even if they work in different locations. However, these changes also bring new challenges related to employee well-being. One of the main issues is stress due to the blurring of working time boundaries, with employees often struggling to distinguish between work and personal time. In addition, there is an increased risk of physical injury due to the use of non-ergonomic digital devices, including injuries from improper keyboard and mouse use. To overcome these challenges, companies must implement ergonomic office equipment to support the physical and mental health of their employees. Modern technology, including artificial intelligence (AI), plays an important role in selecting and customizing ergonomic office equipment to the individual needs of employees. AI analyzes equipment usage and posture data and recommends adjustments to prevent injuries and improve work comfort. The purpose of this study is to discuss the importance of office technology and ergonomics in improving employee productivity and well-being. By integrating advanced technology and ergonomic principles, companies can create a more comfortable and healthy work environment. This not only increases productivity, but also improves job satisfaction, creativity and employee retention. An ergonomic work environment reduces stress and fatigue, allowing employees to work more effectively and efficiently. The research method used in this study is a literature review that collects and analyzes information from various sources regarding office technology, ergonomics, and their impact on work productivity. The study found that the use of ergonomics-enabled technology in the workplace significantly increases employee happiness. Companies that invest in ergonomic technology and equipment can create a sustainable competitive advantage through a healthier and more productive workforce. This study shows that a balance between technology and ergonomics is key to creating a productive and sustainable work environment.

Arifudin Arifudin; Neli Anjani; Neneng Serliana; Mia Auliah; Amaliah Amaliah

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Green Sukuk is a financial instrument that combines the principles of Islamic finance with sustainable development goals. This article discusses the role, practices, mechanisms, as well as challenges and efforts of the government in developing Green Sukuk in Indonesia. Green Sukuk have great potential in supporting the transition to a sustainable economy by providing a source of funding for environmentally friendly projects. However, challenges such as lack of awareness and capacity of financial institutions need to be overcome to optimize the contribution of Green Sukuk. Through strengthening regulations, outreach, product innovation and international cooperation, it is hoped that the Green Sukuk market can continue to develop and support the achievement of sustainable development goals in Indonesia.    

Suhartini; Edy Soesanto; Wike Apriliansyah

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the context of the industrial revolution 4.0 and the introduction of new technology, workplace safety has become a crucial aspect, especially in the manufacturing sector. In facing these challenges, it is important for the manufacturing industry to integrate proactive and integrated safety strategies. Employee safety and welfare is not only a moral responsibility, but also reflects the company's commitment to protecting human assets, in accordance with the values and principles of the 1945 Constitution. This research aims to provide a systematic, factual and accurate picture of strategy implementation safety management at PT Denso Indonesia in achieving Zero Accident, in line with Law of the Republic of Indonesia Number 1 of 1970 concerning Work Safety. The research results highlight that most work processes at PT Denso Indonesia have a high level of risk, however, the company has adopted safety management strategies to prevent accidents that are detrimental to employees and the company. In implementing this strategy, PT Denso Indonesia prioritizes national values by considering the principles of the 1945 Constitution. Efforts such as Safety Dojo and SCW are used to improve safety, while technology such as PIR sensors are also applied to prevent accidents. Success in achieving Zero Accident is influenced by consistency, employee participation, and strategy integration into a company culture that is based on national values. Thus, safety in the workplace is not only a goal, but also reflects the spirit of harmony between the interests of the company, employees and the nation, in accordance with the principles of the 1945 Constitution.

Astrid Fitria Malik; Edy Soesanto; Nanda Hamidah

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Cyber Security for Higher Education Academic Information System (AIS) data is an increasingly important issue along with the increasing dependence of higher education on information technology. Students have their education data in the Academic Information System (AIS) which is owned by each campus. Campuses are obliged to give their students the right to privacy and the right to information. The right to privacy and limitations on the right to information include state protection of personal data. In this way, students have the right to receive protection for their personal data in the academic information system (AIS). This is regulated by the 1945 Constitution (UUD 1945) and the Personal Data Protection Law (UU PDP), which are an important foundation for regulations on data management and cyber security systems. This research uses a journal literature review method which aims to investigate the security threats faced by Academic Information System (AIS) data and to design effective protection strategies. The methods used include risk analysis, identification of system vulnerabilities, and development of appropriate security policies. The findings show that sensitive data such as student personal information and academic records are the main targets for attackers. Therefore, the need to implement security measures such as data encryption, use of double authentication, strict system monitoring, as well as training for information system users is very important. Through a policy analysis approach and literature study, this research aims to identify strategies and best practices in integrating national values into cyber security policies and practices. It is hoped that this research will provide an overview of the importance of national principles in terms of cyber security in higher education. It will also provide recommendations for institutions to improve academic information systems in accordance with the country's constitution.

Arifudin Arifudin; Muhamad Sidqi Mauludin; Rofi Uddarojat; Prasetiyo Yulianto; Muhammad Rifqi Hidayat

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Islamic consumption is the activity of using or utilizing goods or services that are guided by Islamic values. There has been a lot of research that examines Islamic consumption, but there is still little research that discusses Islamic consumption from the perspective of Markash law. Documentary research is a research method where the researcher is present and plays a role in collecting data, processing data, presenting and analyzing data, and writing conclusions. The findings show that Islamic consumption must adhere to principles such as sharia or divine principles, the principle of quantity accuracy, the principle of prioritization of needs, and moral principles. Meanwhile, in Islamic law, Islamic consumption must be able to achieve the preservation of religion, the preservation of lineage, the preservation of reason, the preservation of soul, and the preservation of property. All the principles contained in Islamic consumption are intended to make Muslim consumption a form of worship, provide benefits and eliminate evil in accordance with sharia law.

Destya Fitri Andini; Edy Soesanto; Lusiana Prastiwi

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the constantly advancing era of digitalisation, ensuring cyber security has become essential in preserving the integrity, confidentiality, and accessibility of organisational data. The primary focus of this research is to emphasise the importance of cybersecurity awareness in safeguarding systems and information. The 1945 Constitution serves as the primary governing document for the government and legal system. The 1945 Constitution enacts legislation that ensures freedom of expression, a pertinent principle in cyber security. This research aimed to examine the role of security management in enhancing cyber security by applying principles in accordance with the 1945 Constitution. This research identified the factors affecting cyber security awareness and proposed strategies to enhance user awareness through a comprehensive literature review and examined recent findings. Security management is essential for guaranteeing the security of IT systems and infrastructure. Based on a literature review, this study determined the role of security management in assisting organisations in identifying, managing, and addressing security threats effectively. In addition, the hypothesised findings concluded that advancing cyber security in Indonesia is a fundamental aspect of state sovereignty, as stated in the 1945 Constitution and the principle of the Unitary State of the Republic of Indonesia (NKRI). These findings demonstrated the significance of comprehending cyber security for users and organisations and the necessity of international cooperation in the realm of national security in cyber. By gaining a more comprehensive comprehension of the function of security management, it is anticipated that organisations can enhance security protocols and mitigate security vulnerabilities as they confront the challenges of the present digital age.

Zaki Perdana Mulia; Ersi Sisdianto

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In financial and economic management activities, the term banking is often known, both conventional banking and Islamic banking. Islamic banking is a financial institution that plays an important role in managing people's funds. Islamic financial institutions generally have a variety of products offered to the public. In banking activities, there are two main functions of the bank, namely as a savings and loan institution. The purpose of this article is to discuss and analyze related to one of the Islamic bank products, namely loan products that apply the Qardh contract to Islamic financial institutions. The results of the study indicate that the implementation of the Qardh contract in Indonesia is adjusted to the pillars, qardh requirements, and shigat qardh. Qardh contract can be interpreted as a loan that must be returned in the same amount with a certain pre-agreed period. In other words, Qardh is a loan without profit. If it is technically reviewed, then this loan will be given to someone or a sharia financial institution to another person who is used for emergency or urgent needs. The implementation of sharia accounting with Qardh contracts in Indonesia is guided by Law Number 21 of 2008 concerning Sharia Banking in Article 35 paragraph (1) which states that in practice sharia banking is required to implement the 5C principles, namely character, capacity, capital, condition of economy, and collateral.

Ainur Oktania; Dwi Silfani; Noubel Putra Nainggolan; Hasyim Hasyim

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research focuses on the transformation of risk control and monitoring policies conducted by Bank Indonesia over the past five years (2018-2023). It uses qualitative analysis methods to examine the evolution of Bank Indonesia's policies through publications of financial institutions such as Bank Indonesia, OJK, and BPK. This study shows that policy impact evaluation plays an important role in identifying areas of improvement and new solutions to enhance policy effectiveness. Bank Indonesia adjusts strategies responsively and proactively to keep up with financial market dynamics and technological developments, and integrates the principles of international standards in banking supervision and risk management. Synchronizing policies with international standards is a top priority for maintaining the credibility of global markets. In facing the challenges of global economic change, technological innovation, and dynamic regulations, Bank Indonesia is committed to conducting in-depth reviews and policy adjustments to face the future. The evolving approach allows Bank Indonesia to strengthen its role in maintaining financial system stability and promoting sustainable economic growth. This research provides insights into Bank Indonesia's successes and challenges in transforming its risk control and monitoring policies.

Nur Sakinah Siregar; Putri Salehah Siregar; Gusmaneli Gusmaneli

Populer: Jurnal Penelitian Mahasiswa 2024 Universitas Maritim AMNI Semarang

This journal discusses learning strategies and the definition of Islamic religious education, as well as education in the era of revolution 4.0. Learning strategies include choosing appropriate methods for delivering religious material, taking into account teaching principles and student characteristics. Islamic religious education aims to form religious individuals by wisely inviting and developing affective attitudes. The era of revolution 4.0 demands changes in education by integrating 21st century competencies and digital technology. Islamic education also faces challenges such as cultural backwardness, negative stigma, and political dualism, which require solutions in the form of reform and renewal. Teachers in this era need to have various competencies to face changing times, such as comprehensive assessments, 21st century skills, online modules, and authentic and innovative learning. Overall, Islamic education needs to continue to adapt to technological developments and the needs of the times to produce quality human resources ready to face the future.

Aprilia Safitri; Putri Diar Utami; Sri Widiastuti; Riski Rudianto; Ersi Sisdianto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and providing an examination of the financial statement application comparison between the research item, PSAK No. 59, and the DSN MUI Fatwa. The findings indicate that PT Bak Syariah Indonesia employs Salam contracts with the following service items in order to execute Sharia accounting for Sharia service products: The application of Sharia accounting for Sharia service goods at PT Bak Syariah Indonesia, as well as Qardh: Haji Guarantee Fund, Export L/C, is in accordance with PSAK No. 59.

Aufia Aisa; M. Thoriqul Aziz

Jurnal Riset Rumpun Ilmu Pendidikan 2024 Lembaga Pengembangan Kinerja Dosen

This study is motivated by the limited research on holistic education in developing 21st-century skills to address the challenges of the digital era, despite its significant implications for future human resource quality. The objective of this research is to explore the concept of holistic education based on 21st-century skills and its relevance in the digital era through a literature review approach. The method employed is qualitative, focusing on an analysis of academic literature, including documents, journals, books, and various scholarly sources. The analysis was conducted thematically to investigate the principles, models, and practices of holistic education that support the development of critical thinking, creativity, communication, and collaboration skills. The findings indicate that holistic education can serve as a key approach to prepare younger generations to navigate the complexity of the digital era with adaptive, ethical, and innovative thinking skills. This review enriches the literature on holistic education and highlights the importance of an integrated approach that intertwines cognitive, emotional, social, and technological dimensions within the context of modern learning. Practical implications include recommendations for educators and policymakers to design curricula based on 21st-century skills and integrate digital technologies into building holistic learning processes. This study also offers opportunities for further research on the implementation of holistic education in diverse cultural and geographical contexts.