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Arisanto, Puguh Toko; Rizky, Lucitania; Wibawa, Adi; Pratiwi, Tiffany Setyo; Iswardhana, Muhammad Ridha +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The agricultural sector is one of the main pillars in the national economy because it makes a significant contribution to the Gross Domestic Product (GDP), absorbs labor, and is the main livelihood for most Indonesians, especially in rural areas. Among various agricultural subsectors, vegetables have an important role as a commodity that not only meets the needs of household consumption, but also becomes a major source of income for farmers. However, vegetable farmers are often faced with serious problems that directly impact their well-being. One of the main problems is price instability. During the harvest, the abundance of production causes the price of vegetables to fall drastically so that it is not able to cover the capital costs that have been incurred. This is experienced by vegetable farmers in Ngablak District, Magelang Regency, where the selling price of vegetables at harvest time is very cheap, often even below production costs, so that farmers suffer big losses. Reflecting on these problems, this community service activity is present with the theme "we buy, we distribute." This concept is carried out by buying vegetables directly from local farmers at a more decent price than the market price during the harvest. The vegetables that have been purchased are then not resold for profit, but are distributed for free to people who really need them, especially residents in Kepanjen Hamlet, Trimulyo, Sleman. Thus, this activity provides dual benefits, namely helping farmers to continue to earn a decent income and supporting community food security through the distribution of vegetables for free. This program is also a form of social solidarity between farmers and the community, as well as a simple but real solution in dealing with the problem of fluctuations in the price of agricultural products.

Dea Elsani; Roza Fitrialis; Tika Rahmadani; Nayla Riska Vania; Nur Fitriana

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the financial performance of PT. Matahari Department Store Tbk for the 2023–2024 period using financial ratio analysis, particularly profitability and liquidity ratios. The study applies a descriptive quantitative approach, utilizing secondary data from the company’s financial reports. Profitability ratios such as Net Profit Margin, Return on Assets (ROA), and Return on Equity (ROE), along with liquidity ratios including Current Ratio, Quick Ratio, and Net Working Capital Ratio, were used as indicators. The results show a significant increase in profitability ratios, indicating improved operational efficiency and asset utilization. Meanwhile, the liquidity ratios also improved but remained below the optimal level, suggesting that the company still faces challenges in meeting its short-term obligations. In conclusion, PT. Matahari has demonstrated enhanced profitability but needs to strengthen its liquidity position to ensure financial stability.

Mursal Junus

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Sustainable food security is a strategic issue in rural development that requires a comprehensive approach based on local communities. This community service activity aims to provide socialization and education on sustainable food security through a socio-economic phenomenological approach focusing on the role of farmer housewives in Pondidaha Village, Konawe Regency. The implementation methods include educational lectures, focused group discussions (FGD), field visits, and hands-on sustainable food management practices involving 20 farmer housewife respondents. The results show that 80% of participants gained adequate understanding of sustainable food security concepts, local food diversification strategies, and active roles in improving family welfare through strengthening socio-economic capacity. The main challenges identified include limited access to resources, dual roles of housewives, and seasonal income instability. The implemented solutions include sustainable agriculture management training, food diversification counseling, and improved market access. This socio-economic phenomenology-based education provides a perspective that the life experiences, cultural values, and habits of farmer housewives are key to the success of food security programs at the community level. This activity contributes to increasing awareness, skills, and community participation in realizing sustainable food security in Pondidaha Village.

Mursal Junus

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Sustainable food security is a strategic issue in rural development that requires a comprehensive approach based on local communities. This community service activity aims to provide socialization and education on sustainable food security through a socio-economic phenomenological approach focusing on the role of farmer housewives in Pondidaha Village, Konawe Regency. The implementation methods include educational lectures, focused group discussions (FGD), field visits, and hands-on sustainable food management practices involving 20 farmer housewife respondents. The results show that 80% of participants gained adequate understanding of sustainable food security concepts, local food diversification strategies, and active roles in improving family welfare through strengthening socio-economic capacity. The main challenges identified include limited access to resources, dual roles of housewives, and seasonal income instability. The implemented solutions include sustainable agriculture management training, food diversification counseling, and improved market access. This socio-economic phenomenology-based education provides a perspective that the life experiences, cultural values, and habits of farmer housewives are key to the success of food security programs at the community level. This activity contributes to increasing awareness, skills, and community participation in realizing sustainable food security in Pondidaha Village.

Rayhan Nadindra Alfatih; Tajul Arifin

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the Islamic perspective on the process of electing leaders, focusing on the hadith narrated by Al-Bukhari that warns of the dangers of entrusting authority to those who are not qualified. Using a descriptive-analytical method with a normative juridical approach, this research analyzes primary sources such as the hadiths in Sahih Al-Bukhari and relevant statutory regulations, supported by secondary sources from related scholarly literature. The findings reveal that leadership in Islam is a great trust (amanah) that demands strict fulfillment of Shari'ah criteria, including justice, trustworthiness, knowledge, and honesty. Entrusting leadership to incompetent individuals may lead to widespread social and political collapse, as indicated by the Prophet Muhammad (peace be upon him) in his hadith. Furthermore, the community’s negligence in electing suitable leaders is considered a collective sin that significantly affects societal stability. Therefore, Muslims must exercise greater vigilance, critical thinking, and responsibility in choosing their leaders to maintain social order in line with the principles of shura and Islamic values.

Dea Dellia; Lia Nazliana Nasution; Wahyu Indah Sari

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to examine how the growth of digital payment systems has affected Indonesia's financial system and rupiah stability. More people are using digital payment methods like e-money, credit cards, debit cards, RTGS, and QRIS as a result of technical advancements. Additionally, Bank Indonesia still encourages the adoption of digital payment methods to speed up, secure, and streamline transactions. The Two Stage Least Squares (TSLS) method is used in this study's simultaneous regression model, which employs secondary data from 2020 to 2024. The findings indicate that while inflation has a positive but negligible impact on the exchange rate, the use of credit cards and RTGS has a considerable positive impact. In the meantime, debit cards and e-money significantly reduce inflation. Inflation is significantly reduced by QRIS and the exchange rate. In order to maintain Indonesia's economic stability, it is crucial to keep enhancing literacy and security when using digital payment methods.

Melisa Melisa; Nazla Sabirah; Raulanda Dwi Putra; Rissa Yulinda; Fitri Hayati

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the contribution of the thoughts of three important figures in modern Islamic economics, namely Muhammad Baqir al-Sadr, Ibrahim Umar Vadillo, and M. Umer Chapra. Using a qualitative approach through literature study, this research critically analyzes their works and ideas. The results of the study show that the three of them built three main pillars of the contemporary Islamic economic paradigm. The first pillar is normative-ethical which is asserted by al-Sadr, emphasizing the value of justice and ethics. The second pillar is the structural-monetary of Vadillo, who proposes a gold dinar and silver dirham-based monetary system for economic stability. The third pillar is Chapra's maqashid-policy, which emphasizes the application of sharia's maqashid principles to realize social welfare and economic justice. These three pillars complement each other in forming the foundation of an integral, applicable and relevant Islamic economy to face global challenges. This research makes an important contribution in formulating an adaptive and sharia-based Islamic economic framework.

Siti Hanifah; Mistia Sofiyana; Tias Nursyafa'ah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article aims to analyze the relevance and implementation of Islamic economic principles within the context of a contemporary economic system dominated by capitalist paradigms. The background of this research stems from the global reality marked by wealth distribution inequality, moral crises in business, and social injustices resulting from profit-oriented economic systems. This study employs a qualitative approach using a literature review method, analyzing scholarly works, official institutional reports, and academic studies related to Islamic economics and modern economic challenges. The findings indicate that Islamic economic principles such as social justice, equitable wealth distribution, and the prohibition of riba (usury), gharar (excessive uncertainty), and maysir (gambling) hold strong applicative value in addressing various contemporary economic issues. Concrete implementations of these principles can be observed in the development of Islamic financial systems, digital zakat (almsgiving), productive waqf (endowments), and increasingly innovative and technology-responsive Islamic banking services. The discussion also reveals that Islamic economics can serve as an ethical and sustainable alternative to capitalism and socialism, particularly in terms of distributive justice and economic stability. Despite facing challenges in literacy, regulation, and technological infrastructure, Islamic economics has significant growth potential through collaboration among academics, practitioners, and policymakers. The conclusion of this study affirms that Islamic economic principles can serve as a transformative solution for the global economic system if applied adaptively, innovatively, and inclusively.

Dwi Rara Al Munawaroh; Wiralestari Wiralestari; Nela Safelia

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Technology sector companies are known for rapid innovation but also face high uncertainty, which is likely to cause financial distress. In Indonesia, several technology firms publicly traded on the Indonesia Stock Exchange (IDX) experienced declining profitability and negative operating cash flows during the 2021–2023 period. The aim of this research is to examine the influence of profitability and operating cash flow on financial distress, with firm value as an intervening variable. The research addresses inconsistencies in financial indicators—declining profits do not always indicate financial distress, especially when firm value is not taken into account. Using secondary data from annual reports and the Investing website, this study makes use of a quantitative method involving path analysis. A purposive sampling technique resulted in 78 firm-year observations. Data analysis was carried out using SPSS software. It was found that both firm value is positively and significantly affected by profitability and operating cash flow. However, only operating cash flow and firm value have a statistically significant positive relationship with financial distress, unlike profitability. Furthermore, firm value does not mediate the relationship between profitability and financial distress but does mediate the relationship between operating cash flow and financial distress. These findings suggest that operating cash flow is a more reliable indicator than profitability in predicting financial distress and emphasize the mediating role of firm value in financial instability.

Alfarisi, Akmal Aziz; Shafrani, Yoiz Shofwa; Putri, Dewi Ayu Maharani; Dewi, Nurul Fazriyanti Aulia

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the product diversification strategy implemented by Pegadaian Purwokerto Branch and its impact on the company's financial stability. A qualitative descriptive approach was applied using a case study method through structured interviews, direct observations, and internal document analysis. The research also integrates the General Electric (GE) Matrix to map the business strength and market attractiveness of each diversified product. The findings reveal that Pegadaian’s diversified products—such as gold savings, vehicle financing, and Hajj/Umrah financing—have significantly contributed to expanding market reach and increasing revenue. This success is supported by comprehensive feasibility studies, structured risk management systems, and the operational role of branch-level human resources. Nevertheless, challenges remain, particularly in service digitalization and HR readiness. This research contributes both theoretically and practically to product development strategies in financial services, especially for state-owned enterprises seeking sustainable business growth through data-driven diversification.

Aisyah Khairani Lubis; Syarifah Khairatun Hisan; Ahmad Wahyudi Zein

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The State Revenue and Expenditure Budget (APBN) is a fundamental fiscal policy instrument for realizing national development and public welfare. This study aims to analyze the correlation between APBN management and Indonesia’s economic growth, focusing on the effectiveness of government spending and oversight of budget misappropriations. Based on the 2023 audit report by the Supreme Audit Agency (BPK), financial losses due to APBN mismanagement reached IDR 8.2 trillion, highlighting the weakness in financial oversight and transparency. Using a descriptive qualitative approach, this study explores the significance of budget efficiency and the implementation of APBN’s fiscal functions in supporting macroeconomic stability. The findings suggest that government spending significantly influences economic growth, yet its effectiveness is heavily dependent on robust monitoring systems and sound fiscal strategies. Therefore, strengthening fiscal transparency and supervision is crucial to prevent state losses and promote equitable development.

Nuriyah, Armida Arka; Rahmadiani, Arzanti; Zuhela, Salma; Shafrani, Yoiz Shofwa

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

In order to provide financial access to groups in society that are not yet fully served by formal financial institutions, cooperatives have become very important. LKMS Amanah Berkah Nusantara Cooperative is one example of a sharia cooperative, with a non-profit model and a strong social orientation, this cooperative is here to be a solution to financial problems in the business being run. The cooperative needs to be more adaptive in strategizing its development in the face of changes in the current external environment. This research uses the Matrix Space approach, measuring four dimensions, namely financial strength, competitive advantage, industry strength and external environmental stability. As a result, Amanah Berkah Nusantara MFI Cooperative is in an aggressive strategy position as shown through the calculation of space coordinates (X = 4; Y = 0.67), which means that the cooperative has significant strengths in industrial strength and fairly good environmental stability, although it still faces challenges in terms of internal efficiency and technological competitiveness. The most recommended strategy is an active growth strategy that includes regional expansion outside the sub-district, strengthening the inetrnal digitalization system, and differentiating services through intensive assistance to customers

Irdlin Hanifah; Putri Kharisma Ayuningtiyas; Ines Kiki Faradila Hardika Dini; Lailatul Fadilah; Amalia Nuril Hidayati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the trade-off between unemployment and inflation, as well as government policies from an Islamic perspective. Inflation and unemployment issues remain primary challenges for governments in maintaining economic stability. Unlike conventional economic perspectives that accept the trade-off between these two variables, Islamic economics offers a more integrative and holistic approach. Using a literature review method, this study analyzes various literature related to the relationship between unemployment and inflation from both conventional and Islamic economic perspectives. Research findings reveal that in conventional economics, the Phillips Curve depicts a trade-off between unemployment and inflation in the short term, though its validity is questioned in the long term. In contrast, from an Islamic economic perspective, there is no dichotomy between reducing unemployment and controlling inflation, as both can be addressed simultaneously through a just economic system aligned with Sharia principles. Islamic economics offers solutions through strengthening the real sector, profit-sharing financial systems, and implementing zakat, infaq, and waqf instruments that can create employment without generating inflationary pressures. This research provides insights into government policies that align with Sharia values in addressing current macroeconomic challenges.

Ngafifudin Asrofi; Muhammad Dhifan Fadlih; Danu Setiyawan; Mohamad Faizal Rizki; Amalia Nuril Hidayati

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the tradeoff relationship between inflation and unemployment in Indonesia using the Phillips Curve approach. This phenomenon is a central focus in macroeconomics as both indicators are closely linked and directly impact national economic stability. Using data from 2019 to 2024, this study examines the dynamics of inflation and unemployment, as well as their implications for monetary and fiscal policy. The analysis shows that although there are indications of a tradeoff pattern as described by the Phillips Curve, structural and global factors also influence this relationship. Monetary and fiscal policies during crisis, recovery, and stabilization periods play a crucial role in managing the balance between inflation and unemployment.

Nur Indah Sari; Hadyantari, Faizatu Almas

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze how the implementation of the Love, Proud, Understand (CBP) Rupiah education program in East Java affects the economy of East Java and analyzes the challenges that occur in the implementation of the CBP program in East Java. And, evaluate the implications of the CBP program in influencing the economy of East Java. Through the literature study analysis method with data and information collection based on the results of field visits related to the CBP socialization activities of Bank Indonesia East Java and through searches, such as scientific journals and other relevant documents. The results show that the CBP program has an important role in increasing awareness of the Rupiah and has a positive impact on the economy of East Java, especially on East Java's financial literacy. There are challenges faced by Bank Indonesia East Java, such as the widespread use of foreign currency in several sectors of the economy and limited access to financial services in remote areas. The conclusion of this study is the need for Bank Indonesia to make efforts to ensure that the CBP Rupiah program can reach all levels of society and have a broader impact on economic stability.

Astrid Komala Dewi; Catherine Hermawan Salim; Yurita Mailintina; Ria Efkelin

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Purpose: This Community Service is to Increase Public Knowledge and Provide an understanding to the public about the importance of body balance as one of the pillars of optimal physical health. As well as Encouraging Healthy Living Behavior and Educating the public about ways to maintain and train body balance through appropriate and safe physical activities. And Prevention of Injury Risk Reducing the risk of falls and injuries, especially in vulnerable groups such as the elderly, by increasing awareness and ability to maintain posture and body stability. As well as Improving the Quality of Life of the community Helping to achieve a better quality of life through effective and independent management of body functions. The sample consisted of 30 people and was selected based on a random sampling technique using the available questionnaire. The sample was measured using the Sitting Balance measurement to assess its Balance Level. Method: This Community Service is a pre-post test design. Of the 30 Respondents who obtained an N-Gain Score of 72.5, it showed that the method applied by the researcher in this activity was effective. In addition, the distribution of the N-Gain Score with a value of 0.9 indicates that this strength or category is at a high level

Rahmad Riski Wahyudi; Bella Permata Sari; Puspita Andraini; Misfi Laili Rohmi

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Poverty is a problem that continues to be faced by both developed and developing countries. In developing countries with high population density, this problem is very difficult to overcome, because the increase in population not only impacts the economy, but also political instability. This study aims to determine the effect of unemployment and population on poverty in Aceh Province. This data was obtained from the BPS publication for the period 2020-2023. This study uses panel data regression analysis. Partially, unemployment (X1) does not have a significant effect on poverty (Y) while the HDI figure (X2) has a significant effect on poverty (Y). Likewise, together, unemployment and population have a significant effect on poverty.

Mukarromah, Laili; Ulfi, Lie Aulia; Melani, Niken; Shafrani, Yoiz Shofwa

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This research aims to analyze the strategic position of the Village Unit Cooperative (KUD) Cilongok using the Strategic Position and Action Evaluation (SPACE) Matrix method and formulate development strategies for savings and loan units and supermarket businesses. The research method uses a quantitative-qualitative approach with data collection techniques through observation, interviews, and documentation. SPACE Matrix analysis is carried out by identifying factors of financial strength, competitive advantage, industry strength, and environmental stability. The results show that KUD Cilongok is in an aggressive quadrant position with relatively high values of financial strength and industry strength. The recommended strategies include market penetration, market development, product development, and business diversification. The implementation of these strategies is expected to improve the performance of KUD Cilongok's savings and loan units and supermarket businesses, as well as improve the welfare of members and the surrounding community.

Kiki Yulianti; Jaluanto Sunu Punjul Tyoso

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Micro, Small, and Medium Enterprises (MSMEs) are an essential component of Indonesia's economic framework. MSMEs need to improve their business performance stability to maintain economic stability. This research aims to determine the influence of accounting information systems, financial literacy, and management accounting practices on MSME business performance in the city of Semarang. The population of this research is 187 MSMEs, with a sample of 100 MSMEs that have more than 5 employees (purposive sampling method). The findings show that the variables SIA (Accounting Information System) and PAM (Management Accounting Practices) have a significant positive impact on KB (Business Performance), indicating that any increase in these variables will enhance MSME business performance. Conversely, the LK (Financial Literacy) variable has a negative and insignificant impact on KB, indicating that many MSMEs do not fully understand financial literacy in terms of knowledge and benefits. However, LK and SIA have a significant positive impact on PAM, demonstrating that optimal PAM implementation supports MSME business performance. There is a significant positive indirect effect of LK and SIA on PAM and KB, highlighting the importance of financial literacy and accounting information systems in improving MSME business performance.

Pipit Pipit; Nuri Kamilatul Pikriyyah; Wafa Jannatul Mawa; Lina Marlina

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Ibn Khaldun's thoughts in Muqaddimah on economic cycles and taxation remain relevant in the context of modern economics. He explains that the growth and decline of a nation's economy follow a cyclical pattern, where imbalanced fiscal policies can accelerate the downfall of a civilization. Ibn Khaldun emphasizes the importance of fair and proportional taxation to avoid hindering societal productivity and investment. His views on the impact of taxation on the economy align with the Laffer Curve concept, which states that excessively high taxes can actually reduce state revenue. This study employs a literature review method to analyze Ibn Khaldun’s thoughts and their relevance to modern economic systems and fiscal policies. The findings indicate that his ideas can serve as a foundation for formulating sustainable Islamic economic policies. By applying the principles of balance between taxation, production, and societal welfare, a nation can maintain long-term economic stability. Therefore, Ibn Khaldun's thoughts remain relevant as a reference for contemporary economic policies, particularly in addressing economic disparities and preventing financial crises.