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Alfisha Putri; Puteri Salsabila; Fadhila Surahmi; Fajar Rizki

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Waste management is a serious challenge in many regions, including Nagari Sulit Air, which is experiencing an increase in waste volume due to population growth and economic activity. This study aims to explore innovations in waste management that are not only focused on environmental sustainability but also capable of empowering the local economy. Using a descriptive qualitative approach, data were collected through interviews, observations, and documentation studies of the waste management programs implemented in the nagari. The findings show that the community of Nagari Sulit Air has developed various innovative initiatives, such as waste banks, the processing of organic waste into compost, and creative recycling training for local residents, particularly women and youth. These innovations have proven effective in reducing waste volume and increasing environmental awareness among citizens. On the other hand, these activities also create new economic opportunities through the sale of recycled products and compost. This study highlights the importance of collaboration between the nagari government, the community, and third parties in establishing a sustainable and inclusive waste management system. The findings are expected to serve as a model for other regions in integrating environmental and economic aspects within community-based waste management practices.

Taufik Taufik; Khairunnas Rajab; Khairunnas Jamal; Almi Jera; Tohirin Tohirin

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

According to BPS data, in 2024, the poverty rate in Siak Regency reached 5.08% of a total population of 487.67 thousand. Family poverty is a major challenge in Indone-sia’s social development. As the official institution managing zakat, BAZNAS plays a strategic role in alleviating poverty. However, the current zakat regulations do not ful-ly support a family-based approach to zakat distribution. This study aims to formu-late a legislative reconstruction model for BAZNAS based on the Maqasid Syariah, ensuring that zakat distribution is more equitable, effective, and has a systemic impact on the welfare of poor families. Employing a qualitative normative approach and Maqasid Syariah theory, the study finds that the restructuring of BAZNAS regula-tions should emphasize the dimensions of protection for religion (din), soul (nafs), intellect ('aql), lineage (nasl), and wealth (mal), with the family as the fundamental unit of society. Family poverty is not merely a matter of economic incapacity; it also encompasses the failure to meet basic needs related to education, health, and social protection. Religious institutions like BAZNAS possess a constitutional and reli-gious mandate to manage zakat professionally. However, the current management and legislation of zakat have not been holistically oriented towards the sustainable empowerment of poor families. Within the framework of Maqasid Syariah, zakat is not only an obligatory act of worship but also a socio-economic instrument designed to safeguard five essential components: religion, soul, intellect, lineage, and wealth. Therefore, it is imperative to reconstruct zakat regulations in a manner that is attuned to contemporary needs and capable of addressing the challenges of family-based poverty.

Latifolia, Thalita Raissa; Najwa Salsabilla Asmara; Athalla Fikra Yazdaniar; Muhammad Farras Mukhlis

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research conducts a juridical analysis of the problematic implementation of income tax on digital economic activities within Indonesia's taxation system. Digital transformation has altered the global economic landscape, yet the existing tax system has not fully accommodated the specific characteristics of the digital economy. This study aims to identify weaknesses in the income tax legal framework within the digital economy context and formulate an ideal construction for income tax regulation that can optimize tax revenue without impeding digital economic growth. The research employs a normative juridical methodology with statute approach, conceptual approach, and comparative approach. The findings indicate that current income tax provisions are ineffective in addressing digital economy challenges, particularly concerning concepts of income sources, permanent establishment, and monitoring mechanisms. The study recommends comprehensive reforms including redefinition of fundamental tax concepts, strengthening of the withholding tax system, development of tax information technology infrastructure, and harmonization with international standards. The ideal construction of income tax regulation must consider principles of legal certainty, fairness, administrative efficiency, and economic neutrality to create a taxation system adaptive to digital economic developments.

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.

Fauziah Lubis; Nur Aisah; Rifqi Althaaf Masaid; M. Farhan Damanik; Siti Nurul Latifah +1 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

this journal is written to examine divorce cases which are complex social problems and often have psychological and economic impacts on families. In Indonesia, the Religious Court (PA) plays an important role in resolving divorce disputes. Over time (MA RI) has sought to improve the efficiency and transparency of judicial services through the implementation of a system that regulates the application of this electronic system in various cases, including divorce cases. This study is important to evaluate the extent to which the implementation of e-Court in resolving divorce cases in PA is in accordance with the PERMA, identify the obstacles faced, and provide recommendations for improving and optimizing the system. It is hoped that this study can contribute to improving services in the courts in handling divorce cases and supporting the realization of simple, fast, and low-cost access to justice.    

Adinda Pramesty Sulistya Kusuma Wardhani; Raihan Indra Wijaya; Akbar Nugraha; Shavirra Pricilia Mamonto; Kamiliya Salma Salsabila +2 more

Deposisi: Jurnal Publikasi Ilmu Hukum 2025 International Forum of Researchers and Lecturers

Murder has a major impact on the victim and his family in terms of psychology, social, and economics. Therefore, it is only right that the victim and his family are given protection and equal attention as given to the perpetrator in the judicial process. However, in practice, the criminal justice system is still focused on the perpetrator and the criminalization process while the rights and attention of the victim and his family tend to be sidelined. This study aims to analyze the psychosocial impact on the victim and his family and the extent to which the guarantee and implementation of the protection of the victim's rights related to the case in Decision Number 448/Pid.B/2023/PN Serang. The method used in this study is empirical yuridical based on data obtained directly through interviews. The results of this study indicate that the victim's family from the case in Decision Number 448/Pid.B/2023/PN Serang experienced long-term psychological trauma, social stigma against the victim's partner because of the case's connection to infidelity, and economic difficulties due to the loss of the main source of income. In addition, there is also fear and insecurity about the occurrence of similar crimes in society. During the judicial process, the position of the victim and his/her family is merely an instrument needed to ensnare the perpetrator while their rights such as financial compensation, mental rehabilitation, and legal protection tend to be ignored. A more significant role for the victim as a subject entitled to recovery and legal protection will reflect a just and humane criminal justice system.

Dewayanti Tomayahu; Nabila Putri Isabel Yahya; Roy Marthen Moonti

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The phenomenon of overcriminalization in Indonesia reflects the excessive use of criminal law against actions that should not be classified as crimes. This study aims to identify the criminogenic factors behind overcriminalization and to evaluate the urgency of reforming criminal policy. Using a normative-juridical and criminological approach, the research reveals that overcriminalization is driven by ambiguous legal norms, weak law enforcement capacity, cultural bias, and the lack of restorative justice mechanisms. As a result, vulnerable groups—such as minors, youth drug users, and the economically disadvantaged—are often subjected to disproportionate criminalization. The study concludes that the criminal justice system must return to the principle of ultimum remedium. A comprehensive legal reform is recommended through interdisciplinary methods, inclusive public participation in legislation, and the strengthening of humanistic and contextual legal education.

Rizka Gusnia Ananda

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines technological innovation in environmental policy in Pelalawan Regency, Riau, a region known for its abundant forest resources but facing serious environmental pressures due to forest degradation, land fires, and industrial pollution. The primary objective of this research is to identify policy innovations that can enhance environmental management and support sustainable development that harmonizes economic and ecological aspects. The methodology employed is a qualitative approach with a case study design, involving interviews, participatory observation, and document analysis. The findings indicate that the implementation of technologies such as Internet of Things (IoT)-based air quality sensors and Geographic Information Systems (GIS) has improved the effectiveness of environmental management. However, challenges such as limited human resource capacity, uneven technological infrastructure, and bureaucratic resistance continue to hinder innovation implementation. This study recommends strengthening digital infrastructure, revitalizing the licensing system, and fostering multi-stakeholder collaboration as strategic steps toward improved environmental governance. With an inclusive and sustainable approach, Pelalawan Regency has the potential to become a model for sustainable development in Indonesia.

Lusia Lestina Halawa; Mira Sukma; Evlin Limbong; Wahjoe Pangestoeti

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the level of efficiency and effectiveness in managing tax revenues in Indonesia and its contribution to national economic development. Taxes are the primary source of state funding and play a crucial role in supporting development programs and welfare distribution. However, there remains a gap between tax potential and realization, indicating the need to evaluate the current tax administration system. This research adopts a descriptive quantitative approach using secondary data from DJP, BPS, and the Ministry of Finance covering the 2019–2023 period. The findings show that tax collection effectiveness has been relatively high in the last two years, as indicated by revenue realization exceeding targets. Nevertheless, efficiency remains low due to suboptimal digital systems and limitations in human resource capacity. Effectiveness is also strongly influenced by information technology and the performance of tax officials. The study concludes that tax reform focused on digitalization and transparency must be strengthened to support sustainable economic development. These findings have important implications for future fiscal policies and suggest opportunities for further research using mixed-method approaches.

Munaf Marza Neama

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

The rapid economic and political rise of emerging countries has led to a change in the dynamics of power in the global system, as economic blocs have provided an important developmental role in the international economy. "For example, the BRICS group has occupied an important role as an influential group on the stage of international politics، Accordingly, the aim of the research was within the framework of seeking to know the developmental role of emerging economies in the global economy, in addition to knowing the impact of economic blocs in those countries in contributing to achieving international economic stability, according to the hypothesis that economic blocs in emerging countries have a positive role in developing the global economy. "The research was used The analytical method in verifying the research hypothesis. The research concluded that the BRICS bloc played many roles in global economic performance, which contributed to strengthening the institutional aspect of the BRICS countries, represented by the New Development Bank and the Emergency Reserve Arrangement, which are two of the main features of cooperation between emerging economies and developing countries". Hence, this makes it necessary to understand the role of BRICS as an important platform in the international system.

Putri Maulidina Fadilah; Sudianto Manullang; Angelica Carolina Tambunan; Hanafi Irsyad Pulungan; Lirana Sapriani Gulo +1 more

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study aims to examine and compare the expenditure and income patterns between traditional market traders in Sukaramai Market and MMTC with street vendors operating around the State University of Medan (UNIMED). This study is based on the main differences between the two groups, especially related to business legality, sales location, and operational costs, which have the potential to affect business effectiveness and the economic welfare of the actors. The comparative quantitative method was used to collect data through questionnaires and Simple Random Sampling sampling techniques on 45 respondents, consisting of 30 market traders and 15 street vendors. The collected data were then analyzed using statistical inference techniques to obtain accurate and reliable parameter estimates. The results of the study show that market traders have an average income of IDR 9.37 million with expenses of IDR 6.7 million per month, so that the net profit obtained reaches IDR 2.67 million. Meanwhile, street vendors have an average income of IDR 7.2 million and expenses of IDR 5.53 million, so that their net profit is around IDR 1.67 million. Although market traders' expenses are higher, they still get a greater net profit. This study confirms that business location, legality, and management system factors significantly affect the efficiency and economic success of traders. This finding is very relevant as a basis for formulating fair and sustainable policies for empowering the informal sector, especially for small and micro traders in urban areas, in order to optimally improve their economic welfare.

Dini Dwi Wahyuningsih; Ratna Sari Dewi; Rany Aprilliana; Ananda Nirmala; Wanda Riana

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to describe the success strategy of the Dodol Deli business, an MSME that has existed since 1988 in Pasar Bengkel, Serdang Bedagai Regency. This business is an example of traditional business resilience in the face of various economic challenges, ranging from the 1998 monetary crisis, road infrastructure development, to the COVID-19 pandemic. This research uses a descriptive qualitative method with a case study approach, through direct interviews with business owners. The results show that the success of Dodol Deli is influenced by strong entrepreneurial character, product innovation, efficient production management, and adaptive marketing strategies, including the utilization of social media. In addition, the decision not to use preservatives and not to rely on modern retail systems is an added value in maintaining product authenticity and customer loyalty. Dodol Deli also demonstrates healthy self-financing practices and receives support through non-cash assistance from the government. These findings reinforce the importance of a combination of local values, business independence, and technological adaptation as keys to MSME sustainability.

Ahmad Wahyudi Zein; Nurul Hikmah Pasaribu; Sukma Anggriani

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

This research uses a qualitative method to evaluate the impact of social assistance programs on poverty alleviation in rural areas. The focus of this study is on how effectively the implementation of social assistance programs can improve the welfare of the rural poor, particularly in terms of economic conditions, social well-being, and quality of life. The findings indicate that social assistance programs have had a positive impact in reducing the economic burden of poor households, improving access to education and healthcare services, and encouraging community empowerment through productive economic activities. However, challenges remain, such as mistargeted beneficiaries, delays in distribution, and lack of supervision in program implementation. Therefore, continuous evaluation and active involvement from all stakeholders, including local governments and rural communities, are needed to ensure the optimal achievement of poverty alleviation goals. This study also recommends improvements in data collection systems and monitoring to ensure that social assistance programs are more effective and sustainable in the future.

Marchelia indriyani; Dwi Handayani; Herlina Herlina

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Environmental crises such as climate change, ecosystem degradation, and pollution have prompted countries to formulate environmental policies aimed at preserving environmental sustainability. However, the effectiveness of these policies is often questioned, particularly in their implementation. This article aims to evaluate the impacts of environmental policies implemented over the past decade on biodiversity, air quality, and waste management, as well as to identify implementation barriers and provide recommendations for policy improvement. The study employs a literature review method by analyzing various scientific sources, policy reports, and related documents. The evaluation results indicate that economic incentive-based policies, such as carbon taxes and renewable energy subsidies, tend to be more effective in reducing emissions and promoting clean energy adoption. Nevertheless, policy implementation frequently faces obstacles including lack of political support, limited resources, public resistance, and weak inter-sectoral coordination. Improvement strategies are needed, including enhanced cross-sector collaboration, strengthened data and information systems, and public education to support the success of sustainable environmental policies.

Faturochman Faturochman; Naufal Riandra Saputra; Tissa Putri Agustin; Peny Cahaya Azwari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of sharia accounting in business practice has become increasingly significant amidst the growing awareness of Islamic values in economic activities. Sharia accounting is not merely a financial recording tool but also a system that upholds principles of justice, transparency, and accountability in accordance with Islamic teachings. However, its application in the business world still faces several challenges, such as limited understanding among business actors, a lack of qualified human resources, and the uneven adoption of sharia accounting standards. This study aims to identify the main challenges in implementing sharia accounting and propose practical solutions in terms of regulation, education, and system innovation. Using a qualitative approach and literature review, the findings indicate that strong collaboration between regulators, academics, and business practitioners is essential to build a sustainable sharia accounting ecosystem that aligns with modern business needs.

Brandy Emerson Ridho

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Climate change has emerged as one of the most pressing and multifaceted threats to national security across the globe, including in Indonesia. The consequences of climate change extend far beyond environmental degradation, posing significant risks to critical sectors such as food security, water resources, social cohesion, and the overall stability of national defense systems. Rising temperatures, shifting precipitation patterns, and the increasing frequency of extreme weather events-such as floods, droughts, and storms-have direct and indirect impacts that undermine the resilience of communities and the functionality of state institutions. In Indonesia, a country characterized by its vast archipelago and diverse ecosystems, the climate crisis presents unique challenges. The vulnerability of coastal regions to sea-level rise threatens the livelihoods of millions, while disruptions in agricultural productivity jeopardize food availability and economic stability. Moreover, these environmental stresses exacerbate social inequalities and can trigger internal displacement, heightening the risk of social unrest and conflict. Such dynamics underscore the critical intersection between environmental changes and national security concerns.

Dessy Supusepa; Marsal Arung Lamba; Tommi Tommi

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

Terminals serve as transportation nodes that play a vital role in supporting community mobility and urban economic activities. As the capital city of Papua Province with a population of 420,577 inhabitants, Jayapura City requires an efficient transportation system to support increasingly dynamic social and economic activities. Entrop Terminal, as a Type A Terminal and the main transportation hub of Jayapura City, serves various transportation modes ranging from inter-city inter-provincial transport, cross-border transport, intra-provincial inter-city transport, urban transport, to rural transport. However, there is a significant problem where users prefer to wait for public transportation outside the terminal due to long queues inside the terminal, creating a shadow terminal phenomenon. This research aims to evaluate the facilities available at Entrop Type A Terminal in relation to the quality of services provided to users. This evaluation is important to identify facility and service deficiencies that cause users to be reluctant to use the terminal optimally. The research results are expected to provide recommendations for facility improvements and service quality enhancement at Entrop Terminal, so that it can function optimally as the main transportation hub and reduce the shadow terminal problems occurring in Jayapura City.

M. Yusuf Kusuma Wijaya; Ainur Rofiq Sofa

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

Hadith serves as one of the primary sources of Islamic law and plays a significant role in shaping various aspects of life, including the economic domain. As a normative foundation, Hadith not only complements the Qur’an but also provides practical guidance for the economic activities of Muslims. This study aims to explore the definition of Hadith in the context of Islamic economics, its urgency as a normative basis, and its application in contemporary economic practices. Employing a qualitative-descriptive approach and library research method, the study reveals that Hadith offers fundamental principles such as justice, honesty, prohibition of usury (riba), as well as encouragement for fair trade and hard work. The urgency of Hadith in Islamic economics is evident in its contribution to forming an economic system rooted in moral and spiritual values. Its application can be seen in practices such as zakat, Islamic contracts (muamalah), and Islamic business ethics. Thus, Hadith plays a central role in building an economic framework that is not only rational but also ethical and just.

Ricky Agrah Valentin Lamia; James Modouw; Juliani Wairata

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2025 Asosiasi Riset Ilmu Teknik Indonesia

Sentani Kota Village as a strategic area experiences significant pressure due to population growth and economic activities, facing complex problems including the conversion of agricultural land and forests into residential and commercial areas, low public awareness about sustainable spatial planning, and weaknesses in law enforcement and supervision. This condition potentially threatens the environmental sustainability and ecosystem of Lake Sentani. This study aims to evaluate the suitability of spatial utilization in Sentani Kota Village, Sentani District, Jayapura Regency, focusing on two main issues: the level of conformity between existing spatial utilization and the Regional Spatial Plan (RTRW) guidelines, and the factors that support and hinder the effectiveness of RTRW implementation. Conducting overlay analysis of existing conditions and spatial pattern maps, complemented by field verification at 28 observation points and stakeholder interviews with the Spatial Planning Agency. The results show that 76.5% (2,759.07 hectares) of spatial utilization conforms to RTRW guidelines, while 22.9% (825.98 hectares) remains non-conforming, and 0.6% (21.66 hectares) violates regulations. Supporting factors include routine monitoring protocols, high conformity levels in designated areas, firm enforcement actions, and community leadership involvement. Conversely, hindering factors encompass low public compliance, non-conforming zones prone to violations, inconsistent enforcement responses, various types of violations, limited sanction mechanisms, and inadequate preventive measures. This study recommends targeted enforcement in critical zones, transition planning for non-conforming areas, lake buffer zone management, enhanced community participation, and systematic monitoring protocols to achieve more effective spatial utilization control.

M. Yusuf Kusuma Wijaya; Ainur Rofiq Sofa

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

Hadith serves as one of the primary sources of Islamic law and plays a significant role in shaping various aspects of life, including the economic domain. As a normative foundation, Hadith not only complements the Qur’an but also provides practical guidance for the economic activities of Muslims. This study aims to explore the definition of Hadith in the context of Islamic economics, its urgency as a normative basis, and its application in contemporary economic practices. Employing a qualitative-descriptive approach and library research method, the study reveals that Hadith offers fundamental principles such as justice, honesty, prohibition of usury (riba), as well as encouragement for fair trade and hard work. The urgency of Hadith in Islamic economics is evident in its contribution to forming an economic system rooted in moral and spiritual values. Its application can be seen in practices such as zakat, Islamic contracts (muamalah), and Islamic business ethics. Thus, Hadith plays a central role in building an economic framework that is not only rational but also ethical and just.