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Afaf Dwi Safitri; Lilik Rahmawati

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

The fashion industry is experiencing continuous acceleration. Increased social and economic competition is occurring in society to expand the boundaries of consumer demand. Fast fashion companies have successfully built this business model by relying on cheap labor and the resulting social, economic, and environmental impacts. The method used in this study is qualitative research with a literature study approach and an understanding of the meaning of social or humanitarian phenomena examined through descriptive analysis using the Islamic economic theory framework. The results show that the fast fashion industry has exploited the environment and even labor rights, which has had an impact on the economy, society, and health. Based on Islamic production ethics, it is clearly explained in the Qur'an that production practices must bring benefits to humans without causing harm, based on the four main principles of the Islamic economic system, namely, monotheism, balance, free will, and responsibility. Meanwhile, Islamic consumption ethics avoid wastefulness (tabzir) and unnecessary spending (isyraf), so that consumption behavior can provide long-term benefits for both worldly and afterlife. This study emphasizes the importance of collaboration between the government, stakeholders, and the community in creating a sustainable production system in accordance with Islamic values.

Rista Sagita; Mustatho Mustatho; Muhammad Tauhid

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

This research explores how the Direct Cash Transfer (BLT) program is implemented in Manubar Village, Sandaran Sub-district, as a government effort to assist low-income families. The research looked at different types of assistance, including BLT Dana Desa, Program Keluarga Harapan (PKH), and Non-Cash Food Assistance (BPNT), designed to help meet people's basic needs. The research aims to identify the types of assistance provided, evaluate how well they are implemented, and understand their impact on community welfare in areas such as the economy, education, clothing, food, and health. Using a descriptive qualitative approach, this research collected information through interviews with eight beneficiaries, observation, and documentation. The results showed that BLT significantly helped improve living standards, especially by fulfilling basic needs. From an Islamic economic perspective, the program embodies the values of social justice, honesty, and beneficence that are in line with the principles of wealth distribution in sharia. BLT is seen as a clear example of the government's role in improving community welfare in a targeted and meaningful way.

Belia Dwi Putri; Muhammad Afdal Samsuddin

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

This study aims to analyze the effect of access to clean drinking water and access to proper sanitation on poverty levels in 18 districts in West Java during 2020–2024. Using a quantitative approach and panel data regression, the study tested the relationship between the two independent variables and poverty as the dependent variable. The results of the analysis showed that access to clean drinking water had a negative and significant effect on poverty, with a regression coefficient of -0.05784 and a p-value of 0.0484 (<0.05). This means that every 1% increase in access to clean drinking water reduces the poverty rate by 0.05784%. Better access to clean water has a direct impact on reducing the economic burden and improving the welfare of the poor. Meanwhile, access to proper sanitation has a negative coefficient of -0.01350, but its effect is not statistically significant (p-value 0.3916> 0.05). This shows that although proper sanitation is important for quality of life and health, in this model its effect on poverty has not been seen to be directly significant. These findings emphasize the importance of expanding access to clean drinking water and sanitation as an effort to alleviate poverty in West Java. Limited access to basic services affects health, productivity, and household expenditure which ultimately worsens poverty. Therefore, local governments need to focus on inclusive and sustainable policies, especially improving basic services such as clean water and health. This study is expected to be a reference for formulating a more effective and comprehensive poverty alleviation strategy in West Java.

Vennus Octolongerens; Alexandra Hukom

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to evaluate the performance of management of transfer funds from the central to regional government and its impact on development in Central Kalimantan Province. The method used is descriptive analysis with a qualitative and quantitative approach to measure effectiveness, efficiency and accountability in managing these funds. The research results show that the management of transfer funds in Central Kalimantan has been implemented quite well, but there are still several obstacles in the aspects of budget absorption and supervision. The impact of transfer fund management on regional development can be seen from improvements in infrastructure, education and health. However, to achieve more optimal results, it is necessary to increase the capacity of local human resources and a more effective monitoring system.