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Alfian Widiyanto; Dini Selasi

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

The Sharia Supervisory Board (SSB) holds a pivotal role in ensuring Islamic financial institutions operate in full compliance with Sharia principles. Its responsibilities include issuing fatwas, overseeing daily operations, and ensuring the integrity of financial products and services offered by these institutions. The SSB’s role is critical in maintaining public trust and aligning financial practices with Islamic values. However, significant challenges arise, such as the increasing complexity of financial instruments, rapid technological advancements, and varying interpretations of Sharia principles across jurisdictions. Moreover, public awareness of Islamic finance remains low, and the risk of conflicts of interest in SSB oversight persists. To overcome these challenges, the SSB must strengthen its expertise through continuous education, collaborate with scholars and regulators, and actively engage in public literacy initiatives. Harmonization of Sharia standards at a global level is also essential to navigate the interconnected nature of modern finance. The SSB’s success in addressing these challenges ensures the sustainability of Islamic financial systems while fostering ethical and equitable economic growth.

Yunita Yunita; Raden Rahma Restu Maulida; Naufalia Putri; Dede Nadien Rahmadini; Desi Hermawati

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Baduy community located in Lebak Regency, Banten, is an ethnic group that still maintains its customs even today amidst the wave of modernization. This research aims to explore how the Baduy people preserve their customs and traditions as well as the challenges they face in facing changing times. In the era of globalization and modernization which has brought advances in technology and foreign culture, the Baduy people continue to maintain their cultural identity, especially through the principles of simple and sustainable living. This research uses qualitative methods combined with interview techniques and participant observation to understand their practices in preserving customs and traditions. The research results show that the preservation of Baduy customs is not only achieved through religious rituals but also the way they organize their socio-economic life, for example in an agricultural system that respects the environment and a lifestyle that prioritizes simplicity.  However, big challenges come from technological developments, economic changes and increasingly strong external cultural influences.

Graciella Nathalie Winata

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Corruption is one of the criminal acts that most damages the social, economic and political order of a country. Corruption has become a crucial problem that hampers national development, affects public trust in government institutions, and reduces the quality of public services. In this context, legal analysis regarding criminal acts of corruption is very important to understand the challenges faced in law enforcement as well as preventive measures that can be implemented. Although there have been various efforts by the government and law enforcement agencies to eradicate corruption, the challenges that arise are often complex and multidimensional. With a holistic approach, various strategic solutions can be explored, including legal reform, strengthening supervisory systems, public education, economic empowerment, and the application of modern technology such as blockchain. Apart from that, the importance of collaboration between government, society, anti-corruption institutions and the private sector is also emphasized to create a transparent and accountable environment. In conclusion, eradicating corruption requires a joint commitment from all elements of society to achieve sustainable and equitable development goals.  

Ahmad Fadlan; Rahmad Sembiring; Ira Gretti Hutagalung

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

The money supply can affect other economic variables, such as output and prices, create stability in the economy and help achieve the ultimate goal of monetary policy, namely the stability of inflation and exchange rates.  The level of the exchange rate by the monetary authority must be kept stable because an unstable exchange rate, especially one that experiences a sharp depreciation, can have financial crisis implications. This research approach was associative/quantitative research. The data used in this study are secondary data taken and processed from Bank Indonesia (BI) and the Central Statistics Agency (CSA) from 2013-2023 (11 years). Based on the results of regression analysis shows that the variable money supply, exchange rates, and interest rates simultaneously affect the inflation variable. Based on the results of regression analysis shows that the variable money supply has a positive and significant effect on inflation. Based on the results of regression analysis, the exchange rate variable has a negative and significant effect on inflation. Based on the regression analysis, the interest rate variable has no statistical effect on inflation.

Sulistya Ningsih; Tarmizi Silalahi; Faris Haikal Hasibuan; Ahmad Wahyudi Zein

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

Islamic economic thought experienced significant development during the Islamic Golden Age, with Muslim scholars making major contributions to global economic knowledge. During this period, thinkers such as Al-Farabi, Ibn Khaldun, and Al-Ghazali introduced concepts focused on justice, social welfare, and a balance between material and spiritual needs. Through the translation of scholarly works, many Islamic economic concepts were transmitted to Europe, which was experiencing intellectual stagnation during the Dark Ages. This influence helped revive interest in economic thought in the West, particularly during the Renaissance. However, following the Islamic Golden Age, a substantial gap emerged in economic thought development between the Islamic world and the West. As the West progressed through the Industrial Revolution and the rise of capitalism, Islamic economic thought faced a period of stagnation. This article examines the historical development of Islamic economic thought, the impact of knowledge transmission from the Islamic world to the West, and the relevance of Islamic economics in addressing modern economic challenges such as social inequality, financial crises, and the need for a more ethical and sustainable economic system.

Imama Zuchroh; Regina Septi Wanti Bere; Kristina Gemma Galgani; Grace Imanuela Lay Rihi; Budi Cahyono

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the phenomenon of Central Bank Digital Currency (CBDC) as a technological innovation that changes the landscape of the global monetary system. In the midst of the rapid development of digital technology and cryptocurrencies, central banks in various countries are starting to consider and develop their own digital currencies. This study aims to comprehensively analyze the aspects of CBDC implementation, including its potential benefits, challenges, and impact on financial system stability and monetary policy. Through a descriptive qualitative approach with a literature study method, this study explores various dimensions of CBDC, including technological architecture, implementation models, and its socio-economic implications. The results of the study show that CBDCs have significant potential in improving the efficiency of the payment system, encouraging financial inclusion, and strengthening the transmission of monetary policy. However, its implementation also presents serious challenges related to data privacy, cybersecurity, and the stability of the banking system. This study makes an important contribution to a comprehensive understanding of CBDCs and their implications for the future of the global financial system.

Nabilatun Nihayatuz Zuhuriyyah; Hastanti Agustin Rahayu

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

This study aims to analyze the impact of local taxes and regional levies on Original Local Revenue (PAD) in Lamongan Regency from 2018 to 2023. The main issue addressed is the fluctuation in the contribution of local taxes and regional levies to PAD, reflecting the region's financial independence. A quantitative approach was employed, utilizing secondary data from financial reports and government documents. The findings reveal that local taxes have a significant positive effect on PAD, while regional levies show more variable impacts. This research contributes new insights by comparing the effectiveness of these revenue sources over time and identifying challenges in levy collection. The conclusion emphasizes the importance of enhancing taxpayer compliance and optimizing collection systems to increase PAD. Recommendations for future research include exploring innovative strategies for tax and levy management and analyzing the impact of economic conditions on revenue generation.

Alnujaimi Aws Saeed Mirdan

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

From simple analytical cost accounting, it has now reached an integrated system to meet the needs of managers regarding the measurement of enterprise performance and the need to make the best decisions. The field of using costs in decision-making has become multifunctional and has expanded into all branches of activity, including non-productive ones. The purpose of this research is to see how motivated are the concerns of research in the academic world related to the field of costs and their usefulness in decision-making based on scientometric analysis with the help of two software tools, namely OpenAlex and VoSviewer. From the scientometric analysis undertaken, the conclusion emerges that research in the field of the use of costs in decision-making developed rapidly after 2014, with the number of journals in the economic field doubling between 2015-2024. However, there is an interconnection between the terms of one cluster and the terms of another cluster, which demonstrates the fact that the issue of costs and decisions cannot be reduced only to the field of management accounting, it requires a holistic vision and cooperation between various fields, the basis remaining however, the level of the economic field.

Gergorius Kopong Pati; Susanti Kaka; Ibrani Bili; Mikael Lede Mesa; Petrus Andi Kaza +4 more

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Village development is an effort to improve the quality of life and life for the greatest welfare of village communities. Meanwhile, the aim of village development is stated in article 78 paragraph 1, namely improving the welfare of village communities and the quality of human life as well as overcoming poverty through fulfilling basic needs, developing village facilities and infrastructure, developing local economic potential, and using natural resources and the environment in a sustainable manner. As is the case with village development, Watu Wona Village is one with a majority of farmers, which is an example of a road access development plan that really needs assistance from the government in its construction to support the production and sale of agricultural products. Infrastructure is still lacking, damaged infrastructure roads make access to the village difficult. As a result, the flow of goods and services to villages to transport agricultural products is also lacking and hampered. Based on the existing problems, village development planning is needed using a decision support system (SPK) so that village selection in Watu Wona village is faster and more accurate. By using the SAW method comparison

Salsabila Faruza Nasution; Mislaini Mislaini; Faizah Fitrah

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2024 Universitas Palan

The education systems in China and Indonesia have significant differences, although both aim to create an educated generation. In China, education focuses on the development of technical and academic skills with a highly structured and competitive system, especially through the Gaokao exam that determines students’ academic futures. Meanwhile, Indonesia places more emphasis on cultural diversity and character development, with a more inclusive learning approach based on social values. These differences are clearly reflected in the educational structure, curriculum, teaching methods, and assessment systems, which align with the social and economic needs of each country.

Veronika Nato Kolin; Teresia Noiman Derung

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research aims to analyze the relationship between private property rights and social solidarity as reflected in the encyclical Quadragesimo Anno published by Pope Pius, The method used in this research is qualitative analysis of the text Quadragesimo Anno, highlighting Pope Pius XI's thoughts on the role of property rights in promoting social welfare. The findings of this research emphasize the importance of social solidarity and the moral obligation of property owners to share for the common good. The implication of this research is the importance of applying principles in the contemporary economic system to reduce social inequality and improve the welfare of society as a whole  

Satrio Ahmadtul Firdaus Romadhoni; Dewi Sinta Puspitasari; Agung Winarno

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study explores the role of logical principles as a scientific foundation in economics, highlighting how logic supports theory development, empirical analysis, and decision-making in this discipline. As the foundation of scientific methodology, logic ensures consistency, validity, and coherence in research, helping to avoid cognitive biases and logical fallacies that often arise in economic analysis. Using the Systematic Literature Review (SLR) method, this study synthesizes findings from various academic sources to explain the importance of logical principles such as deduction, induction, and probability in building economic theories and addressing challenges in modern economic research. In conclusion, the proper application of logic not only improves the quality of research but also the credibility of the resulting economic policies.

Linda Puji Kesuma; Rayyan Firdaus

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

Islamic accounting is an accounting system rooted in Islamic principles, such as fairness, transparency, and social responsibility. This system aims to support ethical economic practices that align with Islamic values, including the prohibition of usury, gharar (uncertainty), and activities that conflict with sharia. This article examines the benefits of Islamic accounting in fostering the growth of the Islamic economy. First, Islamic accounting helps build trust among business stakeholders and the wider community by providing accurate and transparent financial information in line with sharia principles. Second, it promotes more responsible financial management, thereby reducing financial risks that do not comply with sharia. Third, Islamic accounting plays a role in developing Islamic financial instruments, such as sukuk, zakat, and waqf, which serve as sources of productive financing for the Islamic economic sector. Therefore, the effective application of Islamic accounting can stimulate sustainable growth in the Islamic economy, promote financial inclusion, and enhance global economic stability.

Meysa Malika; Saskia A. Hsb; Silmi S; Rosmayanti Rosmayanti; Berlianti Berlianti

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Direct Cash Transfer (BLT) is one of the Indonesian government's initiatives that aims to provide direct financial support to the community, especially vulnerable groups, in the face of difficult economic conditions. BLT functions as a social safety net to fulfill basic needs and reduce economic burden during times of crisis, such as during the COVID-19 pandemic. Through this research, the author analyzes the role of BLT in strengthening the social security system in Indonesia. This research uses an interview-based qualitative approach and literature study, which provides in-depth insights into the effectiveness of BLT in improving the welfare of vulnerable communities. The results show that BLT not only helps fulfill basic needs, but also increases purchasing power and social resilience. However, improvements in the distribution and supervision of the program are still needed so that its impact can be optimal and sustainable.  

Bunga Ahista Rania; Marcelino Rizki Suryanto; Athfiatul Ashfiyah; Rasidah Novitasari

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

The focus of sharia monetary economics is to apply Islamic rules in financial management to improve welfare and reduce poverty. The system emphasizes the concepts of justice and equity and avoids elements such as usury, uncertainty, and excessive speculation. The sharia monetary economy aims to increase income equality by using instruments such as zakat, infaq, alms, and waqf. This study shows how sharia monetary economics can help overcome poverty in Indonesia, especially through sharia financial instruments such as microfinance institutions and yield principles. Studies show that Islamic finance improves economic stability and helps people achieve sustainable prosperity.

Apdan Pebriana; Dudung Dudung; D Yadi Heryadi

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Islamic boarding schools (pondok pesantren) play a strategic role in developing human resources that are not only religiously competent but also economically independent. In addressing the challenges of globalization, pesantren independence can be strengthened through entrepreneurship programs that provide economic benefits, empower students (santri), and contribute to the surrounding community. This study focuses on analyzing the entrepreneurship programs at Pondok Pesantren Al Kautsar 561, which include biofloc tilapia farming and melon cultivation in greenhouses, using a descriptive qualitative approach. Data collection involved focus group discussions (FGD) with foundation administrators, teachers, students, and the local community. The findings reveal that entrepreneurship programs enhance pesantren independence by generating additional income, which is utilized for scholarships and operational activities. Entrepreneurship training equips students with practical skills in agribusiness and aquaculture, such as biofloc systems and greenhouse technology. Furthermore, these programs strengthen the relationship between pesantren and the community through community-based economic collaboration, creating job opportunities and improving local economic resilience. However, challenges such as limited resources and access to technology persist. Solutions include establishing strategic partnerships with external parties and providing training in digital marketing to ensure program sustainability.

Rozatul Ikhwa; Rayyan Firdaus

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

Various economic systems, including Islamic ones, have debated usury in financial transactions. Because it is considered detrimental to one of the parties and contrary to the principles of justice, usury, which literally means unfair additions or profits in transactions, is prohibited in Islam. By referring to primary sources such as the Qur'an and Hadith, as well as the opinions of fiqh scholars, this research aims to study the Islamic perspective on the use of riba in recording financial transactions. Understanding the use of usury in recording financial transactions is the main objective of this research. The research results show that Islam emphasizes the prohibition of usury in recording financial transactions and encourages the use of a financial system that is based on the principles of balance, transparency and mutual benefit. Apart from that, this research also discusses alternative efforts that can be used by the Islamic financial system to replace the practice of usury, such as the application of fairer principles for results (mudharabah) and buying and selling (murabahah). Thus, the Islamic financial system can stop the practice of usury.

Lulu Antasari; Tiara Pratiwi; Sonia Renata Reva; Monica Setyowati; Dhita Widya Ananta +1 more

Jurnal Mahasiswa Ilmu Kesehatan 2024 STIKes Ibnu Sina Ajibarang

 Stunting is a significant public health problem, especially in developing countries, which can hinder children's growth and development. Optimizing monitoring of the growth and development of toddlers is a crucial step in preventing stunting. This research aims to evaluate the effectiveness of existing monitoring methods and develop data-based strategies to detect growth problems early. Using quantitative and qualitative approaches, this research collects data from health facilities, families and communities on growth indicators, eating patterns and socio-economic factors. The results show that routine and integrated monitoring with parental education regarding nutrition and health can increase family awareness and participation in efforts to prevent stunting. These recommendations include developing more efficient information systems, increasing access to health services, as well as public awareness campaigns to support optimal growth of toddlers. Thus, it is hoped that optimizing monitoring of the growth and development of toddlers can become an integral part of national efforts to tackle the problem of stunting.

Ahmad Wahyudi Zein; Bunga Agustina; Alfatih Faiz Fahlevi; Aly Syibran

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Islam was introduced during the time of the Prophet Muhammad SAW, but only developed significantly in the 1970s. In the sixth and seventh centuries AD, during the life of the Prophet Muhammad SAW and at the same time as the Qur'an was revealed, the concept of Islamic economics began to emerge. Even though Islamic economics is still in the process of development, it has made progress during the reign of the Prophet in Medina, where he succeeded in explaining the principles of financial management. Islamic economic practices during the time of the Prophet, Khulafaurrasyidin, and Tab'in showed how important the market was. The Prophet highly appreciated reasonable prices determined by market mechanisms.

Dwi Prasetyo; Endang Mulyani

International Journal of Studies in International Education 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

This study developed a Discovery Learning model with a Meaningful Learning approach to improve students' critical thinking skills in Economics at SMAN 2 Tulang Bawang Udik. The study used the ADDIE model and produced a conceptual model, lesson plans, student worksheets, and HOTS assessment instruments. Expert validation results showed that the products were feasible, practicality tests obtained a very practical category, and effectiveness tests with a Nonequivalent Control Group design showed that the critical thinking of students in the experimental class was higher than that of the control class. These results confirm that this learning model is feasible, practical, and effective, and can be a guide for teachers for active, contextual, and high-level thinking skills-oriented learning. Additionally, the integration of Discovery Learning and Meaningful Learning provides a structured and student-centered learning process that encourages learners to construct knowledge independently while connecting concepts to real-life contexts. The resulting learning tools also support teachers in implementing systematic instruction that fosters student engagement and deeper understanding. Overall, the developed model contributes to improving instructional quality in Economics education and offers an innovative alternative for enhancing students’ cognitive abilities, particularly in critical thinking.