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Aura Preety Adisty; Muhammad Dzaky Epindo; Anu Berkat Kornelius Gulo; Bambang Fitrianto

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The dispute case between Gakoptas and PT Torus Ganda caused problems. PT Torganda illegally controlled Gakoptas land which caused a conflict, as a result a farmer was injured. This study aims to determine the causal factors and resolution strategies in the dispute case between Gakoptas and PT Torganda. This study uses a normative juridical method with the sources of materials used in the form of secondary, primary and tertiary sources. The results of this study state that the causal factors of the conflict are due to the land administration system, inequality in the distribution of land ownership, legality of land ownership and economic motives. The resolution strategy can be carried out by executing the Supreme Court's decision, land redistribution through agrarian reform, land controlled by PT Torganda is returned to Gakoptas, economic recovery and sanctions.

Novita Popi Wulandari; Agus Adhi Nugroho; Eka Nuryanto Budisusila

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

A reliable electrical grid the power plant scheduling system needs to optimize the plant's performance by considering the economic value and the value of emissions generated by the plant, in addition to the reliability and economic sectors. This system should also take into account the environmental impact, as well as the CO2 and CH4 emissions produced by the plant. This research will use the Dragonfly Algorithm with weighting parameters to schedule hydro and thermal facilities' emissions and economic activities. That the weighting value impacts production costs and emissions is demonstrated by the data acquired from the Dragonfly Algorithm simulation. If economic considerations take precedence in assigning weights, then low-cost generating will result in high-value emissions, and vice versa. The plant's Emission Intensity rating also meets the standards established by the government.

Isnaeni Deviyanti; Meylisa Hayati Putri; Raihani Aqila Ghinarahma

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the market mechanism from the perspective of Islamic economics as a response to conventional economic systems that tend to emphasize either free-market principles or full government intervention. In Islam, the market mechanism is governed by principles of justice, transparency, and balance among the interests of individuals, the state, and society. This research highlights the thoughts of classical Islamic scholars such as Abu Yusuf, Ibn Taymiyyah, Al-Ghazali, and Ibn Khaldun, who had already elaborated on the concepts of markets, pricing, supply and demand, and ethical conduct in transactions long before Western economists developed similar ideas. Using a qualitative approach and literature review, this article analyzes various market distortions such as ihtikar (hoarding), tadlis (fraud), riba (usury), and gharar (uncertainty), as well as the role of government in limited intervention to maintain balance and fairness. The findings show that the Islamic market mechanism is not solely focused on economic efficiency, but is also deeply rooted in moral and spiritual values.

Meli Amelia; Vina Rakhmawati; Icha Asaroh; Riyanti Wahyuni; Mohammad Ridwan

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

Zakat and waqf are two essential instruments in Islamic teachings that hold great potential in supporting philanthropic activities and social development. This study aims to understand the various types of zakat an   d waqf and how their management can be effectively integrated into modern philanthropic practices. Using a qualitative approach with literature review methods, this research explores the concepts, types, and management practices of zakat and waqf in socio-religious and economic contexts. The findings indicate that zakat includes several types such as zakat fitrah, zakat mal, and professional zakat, while waqf comprises productive waqf, cash waqf, and fixed asset waqf. In philanthropic management, both instruments require professional, transparent, and accountable governance to maximize their social impact. The integration of zakat and waqf into modern philanthropic systems not only strengthens the role of religious institutions but also contributes to poverty alleviation and sustainable development.

Kadek Yuni Ariningsih; Surya Dewi Rustariyuni

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

Small and Medium Industries (SMEs) have become a crucial pillar of Indonesia's economy and have proven to be key drivers of economic resilience during times of crisis. According to data from the Department of Industry and Trade of Bali Province, the food and beverage SMEs in Denpasar City have the highest number of business units, totaling 1,002 units. However, the declining consumer interest in food and beverage SMEs has led to a decrease in their income. Capital, labor, the use of digital payment systems, and the adoption of e-commerce are expected to increase the income of food and beverage SMEs in Denpasar City. This study is a quantitative research involving a population of 1,002 food and beverage SME units. It aims to examine the effect of capital, labor, the use of digital payments, and e-commerce on the income of food and beverage SME actors in Denpasar City. The sample consists of 91 business units selected using a non-probability sampling method with a purposive sampling technique. The data were analyzed using multiple linear regression analysis. The findings indicate that capital, labor, the use of digital payment systems, and e-commerce have a simultaneous and significant effect on the income of food and beverage SME actors in Denpasar City. Furthermore, each variable capital, labor, digital payment usage, and e-commerce individually has a positive effect on income. The implication of this research is that increasing capital, adding labor, and promoting the use of digital payment systems and e-commerce can enhance the income of food and beverage SMEs in Denpasar City.

Rudi Hartono I; Hanifa Missirman K; Ilma Wahyu Bilhiyati; Arfatul Marwah Tanjung

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Usury in buying and selling is a practice that is forbidden in Islam because it contradicts the principles of justice and balance in economic transactions. This research uses a qualitative approach with a literature study method to explore the normative and theological understanding of usury based on the Qur'an, hadith, and the views of scholars. Islam forbids all forms of usury, both in debt and buying and selling, including usury of qardh, jahiliyyah, fadhl, yad, and nasi'ah. This prohibition aims to prevent exploitation and create a fair economic system. Although some scholars still debate the status of bank interest, the majority state that the practice is usury. This study emphasizes the importance of staying away from usury and encourages the use of sharia-compliant transaction systems such as murabahah and mudharabah.

David Christian Silitonga; Nurul Mardiah; Romauli Situmeang; Revita Yuni; Siti Sarah Tumangger

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

Economic concepts are often considered abstract and difficult to understand by high school students. The lack of connection between the subject matter and the reality of everyday life is one of the factors causing low student interest in learning in this field. This study aims to explore the effectiveness of the "home economics" learning approach in improving students' understanding of the economic system. The study was conducted at SMAN 12 Medan using a quantitative method with a questionnaire instrument that has been tested for validity and reliability. The results showed that this approach was able to explain 59.2% of the variation in students' understanding of economics. This study suggests that teachers use contextual learning models to improve the effectiveness of the economics learning process.    

Hafita Mutiara Zaharani

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

The development of Indonesian criminal law underwent a significant transformation through the enactment of the 2023 Criminal Code, which replaced the Dutch colonial legacy and adopted a humanist-restorative punishment paradigm. This study analyzes the comparison between the Indonesian Criminal Code 2023 and the German Strafgesetzbuch (StGB), particularly in the structure of the main punishment and the purpose of punishment, to evaluate the suitability of the concept with modern judicial practices. The normative research method with a statutory and conceptual approach reveals that the 2023 Criminal Code expands the types of basic punishment, such as imprisonment, closure, supervision, fines, and community service, to diversify punishment that reduces dependence on prisons and supports social reintegration. However, the nominal category-based fine system still has the potential to create economic inequality, in contrast to Germany, which uses a day-fine system that is adjusted to the economic capacity of the offender. While Germany relies on suspended sentences and structured rehabilitation programs, Indonesia still faces challenges in the implementation of alternative punishments such as closure, which lack parameters and practices. Both countries' sentencing objectives emphasize community protection and rehabilitation, but Germany is more mature in its integration of the principle of proportionality, assessment of subjective offender factors, and supporting infrastructure. This research recommends reforming Indonesia's fine system by adopting a day-fine mechanism, developing technical guidelines for alternative punishment, strengthening rehabilitation programs, and harmonizing policies to improve economic justice and the effectiveness of punishment. The findings are expected to be a reference in improving the Criminal Code 2023 before its full implementation in 2026, so that the Indonesian criminal justice system is more responsive, fair, and in line with the values of Pancasila and modern legal principles.

Siti Mutmainah; Slamet Wijiono; Muhammad Ryan Romadhon

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Climate change is a global challenge that affects various aspects of life, including economic development. The concept of green budgeting has emerged as an important strategy to ensure the efficiency of public spending while supporting sustainable development in Indonesia. This research analyzes the potential of green budgeting to enhance the efficiency of environmental budget management, focusing on public fiscal policies that align with sustainability. By implementing mechanisms such as climate-based budgeting (CBT), the government can increase the budget for programs aimed at mitigating and adapting to the impacts of climate change, but also faces structural challenges such as a lack of human resources and the absence of a comprehensive oversight system. This study adopts a qualitative approach to identify the relationship between public expenditure efficiency and the implementation of green budgeting in development policy, using literature review methods. Research results show that the distribution of green budgets in the state budget (APBN) is still limited, indicating a potential inefficiency in fund allocation. Therefore, it is necessary to enhance institutional capacity, integrate monitoring systems, and commit to implementing fiscal policies that consider the environment by both the central and local governments.    

Azza Bunaia; Artika Tri Septia; Ahmad Wahyudi Zein

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

This article discusses the effect of tax policy on income distribution in developing countries. Tax is a fiscal instrument that is not only used to finance state expenditure, but also as a tool to reduce economic inequality. This study analyzes how progressive tax system, income tax collection, and consumption tax impact income redistribution in several developing countries. The secondary data used comes from World Bank, IMF, and other scholarly publications. The analysis shows that fair and progressive tax policies can help reduce income inequality. However, many developing countries face challenges in implementing effective tax systems, including low compliance and regressive tax structures. Therefore, comprehensive fiscal policy reforms are needed so that taxes can truly serve as an effective income distribution tool.  

Ashfiya Nur Atqiya; Ahmad Muhamad Mustain Nasoha; Erlina Hendratama Putri; Najwa Mudya Prameswati; Sri Dewi Indah Dian Purnamasari

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

In this article, we discuss protection the rights of citizens in democratic countries from a constitutional point of view and human rights (HAM). The constitution, as the highest legal document of a country, contains the basic principles governing the relationship between the state and its citizens, including in terms of human rights protection. By analyzing the framework of Indonesian law, including the Constitution that was adopted in 1945 and various international human rights instruments. The constitution of Indonesia, especially in Article 28A-28J. However, the implementation of these rights still faces various complex challenges, including regulatory inconsistencies, social inequalities, as well as other political, economic and social factors. It is hoped that this article can make a positive contribution to strengthening the human rights protection system in Indonesia, so that the rights of citizens can be guaranteed and protected properly. Normative juridical research method applied in this article includes analysis of legal rules related to human rights protection, including constitutional laws, government regulations, a court decision. With the application of this research method, this article is expected to make a significant contribution to strengthening the human rights protection system in Indonesia, so that the rights of citizens are guaranteed and protected effectively.

Maulida Fitriani; Handar Subhandi Bakhtiar

Intellektika : Jurnal Ilmiah Mahasiswa 2025 STIKes Ibnu Sina Ajibarang

Copyright royalties as an economic object in intellectual property are of particular concern in family law, especially when associated with their status as joint property in marriage. This study aims to examine and compare how the Indonesian and Malaysian legal systems regulate the distribution of copyright royalties in the context of divorce. In Indonesia, the concept of joint property is regulated in Law Number 1 of 1974, which was updated by Law Number 16 of 2019, as well as in the Compilation of Islamic Law. Meanwhile, in Malaysia, different Islamic family laws between states provide a basis for the division of joint property, including royalties, by considering the contribution of the spouse. This study uses a normative-comparative approach through literature study and analysis of legal documents. It was found that despite the differences in legal systems, both countries in principle recognize copyright royalties as part of joint property if they meet certain requirements, especially regarding the time of acquisition and the contribution of the spouse. This study emphasizes the importance of the principle of justice in the division of intangible assets in the context of a household.

Nadia Sa’adah; Annisa Ariani; Hamdiah Hamdiah; Norhayati Norhayati; Norfitria Norfitria +1 more

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The role of hadith in Islamic economics holds fundamental significance, particularly in shaping the ethics of consumption and production rooted in Islamic spiritual and moral values. In the face of increasing consumerism and unsustainable production systems, the sayings of Prophet Muhammad peace be upon him offer practical guidance that emphasizes simplicity, honesty, and social responsibility. This study employs a literature review approach to explore the contribution of hadith in constructing an economic system that is not only halal but also ethical and sustainable. The findings indicate that integrating hadith values into economic activities can serve as a normative solution to contemporary economic challenges.

Epa Rosidah Apipah; Dani Usman; Yoga Amundiasmo; Hasan Hasan; Jejen Supriadi

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Ciramahilir Village in Purwakarta Regency faces a serious problem due to the lack of street lighting, which negatively impacts the safety, comfort, and socio-economic activities of the community. This community service program aimed to improve the quality of life for residents by installing solar-powered street lights at strategic locations within the village. The approach used was Participatory Action Research (PAR), involving the community actively in every stage of the program—from problem identification and planning to implementation and evaluation. The results show that the street lighting intervention had a positive impact on residents' sense of security, increased night-time activities, and strengthened collective awareness to maintain public infrastructure. Additionally, technical training and assistance enhanced the community's capacity to sustain the installed systems. This activity also demonstrated that appropriate renewable energy technology can serve as an effective tool for promoting sustainable social change in rural areas.

Putri Ayu Manalu; Nazwa Tantri Fitria; Ahmad Wahyudi Zein

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

In the framework of Islamic economics, which places a strong emphasis on social justice and ethics, fiscal policy is crucial in controlling a nation's economy. The necessity to comprehend how fiscal policy can be executed in line with sharia principles in order to attain public welfare serves as the backdrop for this study.  This study's goal is to investigate the connection between Islamic economics and fiscal policy and evaluate how it affects the general welfare. The approach is library research, which involves gathering and examining a variety of works pertaining to Islamic economics' fiscal policy. The findings demonstrate how fiscal policies rooted in Islamic principles, like zakat and charity, can promote equitable and inclusive economic growth. In the Islamic system, fiscal policy fosters social and spiritual peace in addition to financial welfare. To sum up, fiscal policies that adhere to sharia principles can establish a just, durable, and advantageous economic structure that benefits all societal levels. Therefore, in order to attain economic stability and overall welfare, it is crucial that the government execute fiscal policies that are consistent with Islamic beliefs.

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.

Dhiva Anjar Kusuma Fajrin; Fitri Novitasari; Marcella Mardiana; Pratiwi Indah Maharani; Najwa Aulia Putri Ditia

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Village infrastructure is an important foundation for local economic development and improving the welfare of the community in the area. However, the obstacles often encountered include ineffective budget planning, lack of community participation, and weak supervision in budget implementation. Nevertheless, there is potential for improvement through the implementation of an integrated village financial information system and active community involvement in the village development planning deliberation process (Musrenbangdes). This study employs a qualitative approach, utilizing primary data obtained through interviews and secondary data from journal sources and previous research. The results of this study indicate that village infrastructure development through the APBDes begins with the participatory preparation of the RKP, involving RT, RW, and BPD. Funding comes from the APBDes, PAD, and community self-help. The focus of development has now shifted to community empowerment, especially women, through skills training. APBDes management faces challenges in meeting sudden needs and relies on deliberation for solutions. Transparency is maintained through budget publication, and project implementation considers environmental aspects. Evaluations are conducted by the Inspectorate and District Office, while the community also monitors and critiques implementation. Regarding the food security program, there will be a shift in management to BUMDes starting in 2025, pending new regulations. The APBDes covers revenue, expenditures, and financing, with village deliberations as the highest forum for approval. Village funds are considered insufficient, so assistance from the Regional People's Representative Council (DPRD) also plays an important role.

Wulan Margharetha Rema Saputri

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

The US dollar has been the main global currency for quite a long time, which has made other countries dependent on the US economy, and has also become a risk for developing countries and global trading partners. In this situation, the BRICS member countries (Brazil, Russia, Cina and South Africa), planned a dedollarization strategy to create a fair international financial system. This studywill examine the strategy by looking at the monetary, technological and geopolitical aspects, and its impact on developing countries such as Indonesia. Using qualitative methods, especially literature studies, the researcher found that although various efforts have been made such as strengthening local currencies and creating inter-country payment systems,the dominance of the dollar countries. The main challenges include the lack of monetary policy alignment, the low level of financial integration between BRICS members and the impact of geopolitical tensions. These implications show that dedolarization is a process that requires a long time, cooperation, economic stability and technological innovation to become a real alternative to be the dominance of the US dollar in the future.

Putri Khairunnisa; Octa Palentina Saragih; Dian G. Purba; Hartati Rodearna Sitio; Demak A. Purba +3 more

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

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.

Luthfi Hanif Abdillah

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Maritime piracy in the Gulf of Guinea has become a non-traditional security threat with serious implications for regional stability and global trade. Using a qualitative approach and a case study method, this study analyzes the characteristics, causes, and responses to piracy in the region. The main contributing factors include weak maritime governance, vulnerable socio-economic conditions, and transnational criminal networks. Although several initiatives such as the Yaoundé Code of Conduct and the YARIS system have been implemented, coordination challenges and limited capacity remain significant obstacles. This study emphasizes the importance of a multidimensional approach and cross-border cooperation to achieve sustainable maritime security.