Publication Search

67,385 articles from 565 journals · 1,699 citations tracked

Showing 1-20 of 38

Analytics

Ratih Titik Haryati

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Cultural traditions play a vital role in sustainable tourism by shaping social values, collective identity, and long-term cultural continuity. Caos Dahar, a Javanese practice involving communal food preparation and sharing, serves as an expression of gratitude, spirituality, and social cohesion. Despite its cultural significance, it has been rarely examined from a management perspective, particularly in relation to its integration into sustainable tourism systems. This study analyzes Caos Dahar as a form of cultural tradition management and explores its contribution to sustainable tourism. The research highlights the lack of management-oriented studies combining cultural traditions with sustainability frameworks. A qualitative descriptive approach was adopted, using secondary qualitative data from documented practices and relevant academic literature. Data were analyzed using thematic categorization and interpreted through a multi-theoretical framework, including motivation theory (ERG), social network theory, and cultural philosophy. The findings reveal that Caos Dahar functions as a managed cultural practice, involving implicit management processes such as planning, coordination, and role distribution. The tradition fulfills existential, relational, and growth-oriented needs, sustains social networks, and exhibits adaptability across various cultural dimensions. These characteristics enable Caos Dahar to contribute to the social, economic, and cultural aspects of sustainability within tourism. The study concludes that cultural traditions can be viewed as intangible strategic resources when properly managed. This research expands management and tourism studies by offering a management-oriented interpretation of cultural traditions and moving beyond outcome-based sustainability perspectives toward process-oriented cultural tradition management.

Liya Setiawati; Muhardi Muhardi

International Journal of Islamic and Economic Education 2026 International Forum of Researchers and Lecturers

The last few decades of the institutionalization of Islamic finance are notable for the fundamental controversies surrounding its institutionalization. These controversies can be seen rooted in the dual phenomena of the legalistic form taking Islamic finance as a practice and the overwhelming reliance on modern managerial paradigms. There are significant ethical gaps as consequence. The objective of the current research is to aim to help reconstruct the philosophy of Islamic financial management from the perspective of the maqasid al-shariah and, importantly, to treat it as a primary lens and not secondary. The research employs a qualitative conceptual and philosophical approach and attempts to engage the prevailing paradigms and contours of Islamic finance through the lenses of ontology, epistemology and axiology. The research finds that contemporary Islamic financial management suffers from a deficient ontology of profit, epistemology of compliance and an axiology that is instrumentally weak. In light of the above, the research articulates the philosophy of Islamic Finance in the direction of the maqasid and posits that finance as an instrument of maslahah, and so, in that order, integrate revelation, reason, and the socio-economic order, and it is, thereby, just to place the preeminent values of human dignity, justice and the welfare of the greater good (public) in the financing of maslahah. The research articulates a coherently formulated philosophy of Islamic financial management based on the maqasid for the Islamic financial management of practice and for empirical, policy and institutional Islamic finance reform, and so makes a significant theoretical contribution.

Budi Harianto; Feby Nurhalizah Siregar; Lathifah Ananda Putri; Rini Andriansi; Vany Fadilah Bastian

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The digitalization of the creative economy has opened up significant opportunities for the community to create innovative products that have high sales value and are environmentally friendly. One interesting innovation is the use of used cooking oil as a raw material for making aromatherapy candles. Used cooking oil, which is usually discarded and pollutes the environment, can be reprocessed into products with economic value, thus supporting the principles of a circular economy. This study aims to examine the potential of processing used cooking oil into aromatherapy candles, analyze digital-based marketing strategies to increase product competitiveness in the market, and examine the meaning of transforming waste into innovative products from the perspective of Immanuel Kant's philosophy of reality. The research methods used were literature studies and field observations of used cooking oil processing practices by the community. The results show that used cooking oil-based aromatherapy candles have good business prospects, especially when combined with digital promotion through social media and marketplaces. Digitalization helps expand marketing reach, create brand identity, and attract consumers who care about environmental sustainability. From the perspective of Immanuel Kant's philosophy of reality, the transformation of used cooking oil into aromatherapy candles can be understood as a phenomenon, namely a reality that is visible in the practice of the digital creative economy. Meanwhile, the values ​​of sustainability, ethical awareness, and social meaning contained therein reflect noumena, namely the deepest reality that is not directly visible but provides direction and meaning for human actions.

Siti Ulfatul Faizah; Agung Winarno; Subagyo Subagyo

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The development of philosophy from the classical to the contemporary era shows fundamental changes in the way humans understand reality with the emergence of various schools of thought that address epistemological, ontological, and ethical issues in an increasingly complex social context. This study aims to examine the contributions of key concepts from rationalism, empiricism, idealism, materialism, positivism, pragmatism, phenomenology, existentialism, Marxism, Islamic existentialism, and neopositivism, as well as assess their relevance to modern dynamics such as identity crises, technological advances, and changes in socio-economic structures. Using a conceptual approach to literature review, various previous studies were analyzed to build an integrated understanding of the position of each school of thought in the development of science and social practice. The findings show that rationalism and empiricism continue to underpin scientific methods, idealism and materialism offer different perspectives on social construction, phenomenology and existentialism deepen the understanding of subjective experience, while Marxism and pragmatism provide an analytical framework for power relations and practical action. Neopositivism continues to influence quantitative methodology, while Islamic existentialism provides a contextual moral perspective. This study emphasizes the need for an interdisciplinary approach because no single philosophical school of thought is capable of explaining reality in its entirety.

Abdurrahman El Faqih Muhammad; Mohamad Raditya Syafiq

Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This research explores the uniqueness and philosophy of the Bukit Rhema Chicken Church in Magelang, Central Java, which has an iconic pigeon-shaped architecture. Based on a qualitative method with a descriptive-analytical approach, this study identifies the main functions of the Rhema Hill Church, its architectural design background, and its impact on the economic, cultural, and spiritual life of the surrounding community. The church was designed as a universal house of prayer that symbolizes peace and hope. Apart from being a place of worship, the Chicken Church also functions as a tourist destination, rehabilitation center, and symbol of tolerance between religious communities. Its impact includes improving the local economy through tourism, interfaith cultural integration, and strengthening the spiritual life of local communities. The results of this study reveal how the symbolism and design of the Bukit Rhema Church are able to create harmony between religious, educational, and tourism functions. These findings show that the existence of the Chicken Church is not only aesthetically valuable, but also plays an important role in strengthening local identity as well as encouraging sustainable social collaboration. In addition, the existence of educational facilities and a reflection room in the building also provides a more immersive spiritual experience for visitors, so that the Bukit Rhema Church becomes an inclusive space for various groups.

Yudistira Ananda Setiadi; Humaidi Humaidi

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

The current global environmental crisis is not only caused by technical and economic factors, but also reflects a spiritual and ethical crisis in the modern human view of nature. Seyyed Hossein Nasr, a contemporary Islamic philosopher and thinker, offers an environmental ethics approach based on Islamic spirituality that emphasizes the sanctity of nature and the relationship between humans and God as the center of ecological morality. This study aims to examine in depth the concept of environmental ethics according to Nasr, as well as its relevance in responding to contemporary ecological challenges. Using a qualitative descriptive approach and literature study of Nasr's works, this study found that Nasr's concept of environmental ethics is based on the principles of monotheism, trust, and the ontological relationship between humans and the universe. Nasr criticized the Western secular and anthropocentric paradigm that objectifies nature and called for the restoration of the sacred relationship between humans and the environment as the basis for sustainable ecological ethics. The results of this study are expected to contribute to the development of holistic and spiritual environmental ethics in global and local contexts.

Haryadi, Ekananda; Wardoyo, Bambang Tri; Riyanti, Menul Teguh; Murwonugroho, Wegig; Haura, Nazzalla Izzabelle +1 more

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

The Ciomas Golok is one of Banten’s intangible cultural heritage items, carrying profound historical, philosophical, and social meaning. More than a traditional weapon, it represents identity, honor, and the spirit of resistance against colonial rule. This study explores the origins and genealogy of the Ciomas Golok, analyzes the philosophy of “grip strength” encompassing physical, mental, and spiritual dimensions, and explains its role as a symbol of honor within Banten society. The research also examines its transformation in the modern era and compares it with other traditional weapons in the Nusantara and abroad. A qualitative method with a cultural ethnographic framework was applied. The research took place in Ciomas District, Serang Regency, as well as in museums, traditional markets, and cultural festivals. Data collection involved participant observation, in-depth interviews with blacksmith masters, community leaders, cultural figures, and youth, supported by literature documentation. Data analysis employed semiotics and symbolic anthropology, with validity maintained through triangulation of sources, methods, and theories. Findings show that the Ciomas Golok dates back to the Banten Sultanate era, evolving from an agricultural tool and weapon of resistance into a cultural artifact and creative economic commodity. The philosophy of “grip strength” highlights holistic values the golok as a symbol of honor, responsibility, and solidarity. Its continuing presence underscores the urgency of preservation. The study concludes that safeguarding the Ciomas Golok requires collaboration among blacksmiths, local communities, government, and academics to ensure its ongoing relevance as both a cultural emblem and an expression of Indonesian national identity.

Ade Suryawirawan; Ahmad Hasan Ridwan

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

This study examines the philosophy of Islamic economics and the legal principles underlying the implementation of the mudharabah muqayyadah contract in Islamic financial institutions. The mudharabah muqayyadah contract is a form of partnership contract involving the shahibul maal (capital owner) and mudharib (business manager), with provisions limited to a certain scope, so that the implementation of this contract must be based on sharia principles that regulate all forms of financial transactions. This study focuses on how ethical values in Islam are integrated with the legal principles of sharia contracts, particularly in maintaining fair relations between the two parties. Through a normative qualitative approach, data were collected from classical and contemporary literature as well as regulations applicable in the Islamic financial sector. The results show that the mudharabah muqayyadah contract is a manifestation of maqashid al-shariah in economic practice, which aims to safeguard assets, uphold justice, and create balance in economic transactions. The legal principles applied in this contract include freedom of contract, good faith, and fairness, which serve to ensure transparency, accountability, and justice between the parties involved. However, the biggest challenges in implementing the mudharabah muqayyadah contract are the aspects of supervision and compliance with sharia principles, as well as technical practices that are often influenced by conventional systems. Therefore, this study recommends the need to strengthen education on sharia philosophy for practitioners in the Islamic financial sector, as well as the need for regulatory harmonization to ensure the fair implementation of the contract, in accordance with the transcendental values taught in Islam. Furthermore, harmonization of regulations governing the mudharabah muqayyadah contract is also crucial to create uniformity in practice across Islamic financial institutions. Clear and firm regulations will reduce the potential for misinterpretation that can lead to bias against the interests of one party.

Novita Akria Putri

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

This article examines Ibn Khaldun's philosophical perspective on wages and its relevance to the wage system in Indonesia in the modern era. Ibn Khaldun, a prominent 14th-century Muslim thinker, emphasized that wages are closely linked to the value of work, social justice, and the economic stability of a society. In his Muqaddimah, he emphasized that establishing fair wages is not merely an economic issue but also a moral and social pillar that can prevent societal disintegration. Equitable wages, he argued, must be able to guarantee a decent living for workers and their families, while also supporting continued productivity and social cohesion. This study uses a qualitative normative approach through content analysis of relevant texts in the Muqaddimah and comparing them with wage policies in Indonesia, including minimum wage regulations, labor protection, and welfare policies. Data were obtained from library research, national regulations, and recent academic literature on wage policies. The results of the study indicate that although Indonesia has a minimum wage regulation, its implementation still faces significant challenges, particularly in ensuring fairness for informal sector and low-income workers. Factors such as regional economic inequality, inflation, and weak labor oversight often undermine the effectiveness of these policies. By revisiting the principles of Ibn Khaldun, this article offers the perspective that ideal wages should not only be measured by labor market needs but should also integrate principles of ethics, morality, and social responsibility. This integration is expected to strengthen worker welfare, increase national productivity, and maintain long-term economic stability. This study also provides a relevant philosophical framework for critiquing and reforming wage policies in Indonesia, with reference to the values of justice and welfare in classical Islamic economics.

Riskiyanda Wulandari; Nadia Febriyanti; Hermalisa Hermalisa; Ninda Audiska; Icha Fadillah Putri +2 more

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Abbasid dynasty was one of the most influential Islamic caliphates and left a long legacy in the development of world civilization. Established in 750 AD and ending in 1258 AD, the Abbasid period is known as the Golden Age of Islam due to its extraordinary progress in various fields, including politics, economics, and science. This study aims to examine how the Abbasid political and economic policies and the development of science that took place during that period were able to contribute significantly to the progress of global civilization. This study uses a qualitative method with a descriptive-historical approach through the study of relevant literature in the last five years. The results of the study indicate that political stability and a structured bureaucratic system provided a strong foundation for economic growth and intellectual progress. The Abbasid government established a center of knowledge in Baghdad known as Baitul Hikmah (House of Wisdom). Here, scientists from various religious and cultural backgrounds gathered to translate, develop, and disseminate knowledge from Greek, Persian, Indian, and other scientific traditions into the Islamic world. Some of the great figures who emerged during this period included Al-Khwarizmi (mathematics), Ibn Sina (medicine and philosophy), and Jabir Ibn Hayyan (chemistry). Their discoveries and work became the foundation for modern science. However, the glory of the Abbasids slowly declined due to internal conflicts, power struggles, and the weakening of the caliph's authority. The peak of the fall occurred when Baghdad was attacked and destroyed by the Mongols in 1258 AD. However, the intellectual and cultural heritage of the Abbasid dynasty continues to have an important influence on the development of world science and civilization to this day.

Maulidya Putri; Wahyu Tri Atmojo; Raden Burhan Surya Nata Diningrat

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This research aims to create batik tulis motifs with inspiration from three main plantation commodities in North Labuhanbatu Regency, North Sumatra, namely palm oil, rubber, and cocoa. These three plants are not only economically important, but also have philosophical values that can be raised as visual and cultural wealth in the form of batik motifs. The method used in the creation of the work consists of three stages, namely exploration, design, and realization. Exploration is done through literature study, direct observation, and visual documentation of the morphology of the three plants. The design stage involved the stilation and deformation of the plant forms into batik motif designs. Furthermore, the realization stage was carried out using the written batik technique using canting on mori cloth. The research resulted in 12 written batik works that combine elements of aesthetics, philosophy of life, and the locality value of the Labuhanbatu Utara community. This research is expected to enrich the repertoire of contemporary batik design while supporting cultural preservation and the development of local wisdom-based creative industries.

Fatimah Al Jahra; Salsabila Khairani; Mahfud Ifendi

Reflection : Islamic Education Journal 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article is written to examine the golden age of Islamic intellectuals, focusing on the development of education during the era of Caliph al-Ma'mun (786–833 AD) of the Abbasid Dynasty, and to explore the factors underlying the progress of science during that period. The research method used is a literature study with a qualitative historical descriptive approach; data were collected through a review of primary and secondary sources (books, journals, historical documents), then analyzed systematically through the process of de-contextualization, coding, grouping, and re-contextualization in order to compile a comprehensive historical narrative. The results of the study indicate that al-Ma'mun's policies including the establishment of BaitulHikmah, the movement to translate foreign scientific works, and political and economic support created an open and inclusive intellectual climate, accelerating the development of science, philosophy, and formal education to the village level. The implications of these findings emphasize the importance of synergy between state support, political stability, and respect for diversity as a foundation for the development of modern educational institutions and cross-cultural knowledge exchange.

Rizaldi Bilhaq Firdaus; Widi Cahya Yudhanta

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Tarakan City, as the largest city in North Kalimantan Province, plays a strategic role as a center for economics, trade, and tourism. Good accessibility through its international airport and seaport makes Tarakan a major gateway to various destinations in North Kalimantan. This potential is supported by its rich natural resources and cultural heritage, as well as its position as a distribution hub for goods and services. However, the development of the tourism sector remains hampered by the limited availability of premium accommodation facilities that meet international standards, particularly for domestic and international tourists, as well as business travelers. This final project proposes the design of a four-star hotel in Tarakan City as a solution to increase the attractiveness and competitiveness of the tourism sector. The concept used is Neo-Vernacular Architecture, a design approach that combines traditional architectural values with modern needs and technology. This concept aims to maintain local identity, enrich the building's aesthetic qualities, and create comfortable spaces suited to the local tropical climate. During the design process, a thorough analysis of site conditions, climate characteristics, local cultural potential, and four-star hotel operational standards was conducted. The traditional architecture of the Baloy Mayo traditional house served as the primary inspiration, both in terms of form, decorative elements, and spatial philosophy, resulting in a design that is contextual and representative of Tidung culture as one of Tarakan's identities. The resulting design is expected to provide quality accommodation facilities that not only support the needs of tourists and business people, but also become a modern architectural icon that respects and preserves local culture. The presence of this hotel is expected to contribute to the development of the tourism industry and strengthen the image of Tarakan City as a leading destination in North Kalimantan.

Abalaka J.N; Ajiteru S.A.R; Sulaiman T.H

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

The study examines Nigeria's resource allocation and usage as the gap in the country's pursuit of sustainable progress. The primary goal of the study is to investigate how Nigeria has struggled to achieve the Sustainable Development Goals (SDGs) due to inefficient use and distribution of financial, human, and material resources. Human and material resources are essential in every aspect of a company. An organization's ability to advance in all directions might be hindered by poorly managed human and material resources. Resources management offers a systematic assessment, requisitioning, and approval process for the evaluation and acquisition of products, equipment, and resources. The goal of resources management is to continuously seek opportunities to reduce costs and improve performance through the cost-effective selection and standardization of products, equipment, and related processes. A successful and efficient local government system will be preceded by well-managed human resources and material resources. while preserving or raising the standard of the services and care that are offered to the public. Subjectivism serves as the ontological orientation in this study, which employs a qualitative approach grounded in interpretivist philosophy. According to the study's findings, corruption, ethnic prejudices, poor governance, a lack of accountability, a lack of transparency, and unnecessary expenditure on pointless activities have all contributed to Nigeria's egregious inefficiency in resource allocation and use. According to the study's conclusion, Nigeria would be headed toward sustainable development if appropriate project planning, implementation, monitoring, and evaluation were done transparently and resources were used and distributed effectively. Therefore, the report suggests that Nigeria adopt economic and technical efficiencies in the distribution and use of its resources in order to achieve the aims of sustainable development.

Andri Herman Setiawan; Firman Nurdiyansyah Sunandar; Ahmad Juaeni; Johannes Triestanto

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

This study examines justice in employment law from the perspective of legal philosophy, focusing on the relationship between employers and workers in Indonesia. Based on Article 27 paragraph (2) and Article 28D paragraph (2) of the 1945 Constitution, justice in employment relations is considered as one of the manifestations of human rights that must be guaranteed by the state. However, in practice, the imbalance in the bargaining position between employers and workers often creates injustice, especially in wages, job protection, and the fulfillment of basic workers' rights. Through a legal philosophy approach, this study analyzes the application of the concepts of distributive, commutative, and retributive justice in employment relations. The results of the study show that although employment regulations, such as Law Number 13 of 2003 concerning Employment, have attempted to create justice, their implementation still faces various obstacles, including weak supervision and bias towards economic interests. This study has theoretical benefits in deepening the study of legal philosophy related to justice in industrial relations, as well as practical benefits in providing recommendations for policy makers to improve employment regulations. Thus, this research is expected to be a foundation for creating fairer and more balanced working relationships in Indonesia.

Achmad Chaedar Yasin Bakhtiar; Rindu Rika Gamayuni; Ahmad Rafinur; Muhtarom Muhtarom; Devi Saputri +1 more

Lampung Tapis is a traditional Indonesian fabric that reflects the rich culture of the people of Lampung. Decorated with gold thread embroidery, Tapis symbolises aesthetic values, philosophy and social identity. In the context of globalisation, Tapis faces challenges in maintaining its sustainability due to the lack of appreciation and access to international markets. This research aims to introduce Lampung Tapis to the global community through promotion in international forums. The methods used included visual presentation, cultural narrative, and physical product exhibition at the Problematic Seminar on Global Accounting in Kyoto, Japan. The results of the activity showed an increase in participants' appreciation of the beauty and cultural values of Tapis Lampung, as evidenced by the audience's high interest in this fabric as a cultural symbol and business opportunity. The cultural story-based marketing strategy is an effective approach in introducing Tapis in the global market, while supporting its economic sustainability. In addition, cross-cultural collaboration and the use of digital platforms are seen as important for expanding market networks. By combining tradition and innovation, Lampung Tapis has great potential to become an Indonesian cultural icon at the international level. This research recommends strengthening synergies between the government, local artisans and the private sector to support the promotion and regeneration of Lampung's Tapis industry. This step will not only preserve the cultural heritage but also improve the welfare of the artisan community.

Ahmad Wahyudi Zein; Popi Dea Ananda; Muhammad Iqbal; Salsabila Sofiya Wardani

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to examine the application of Islamic economic philosophy values in economic decision-making in Indonesia. Islamic economic philosophy, based on the teachings of the Qur’an and Hadith, emphasizes principles of justice, balance, and public welfare. Using a qualitative approach, this research gathers data through in-depth interviews with practitioners, entrepreneurs, and academics involved in Islamic economics. The findings reveal that values such as justice in wealth distribution, prohibition of usury (riba), and the importance of meeting societal needs serve as key guidelines in economic decision-making. Moreover, the application of concepts like zakat, charity (sedekah), and transparent transactions are also essential factors in ensuring a fair and sustainable economic system. The study also identifies challenges in implementing these values, such as low public awareness and lack of adequate supporting infrastructure. However, there is significant potential to integrate these Islamic economic values into modern economic practices to create a more humane and just economic system. Therefore, strengthening education and understanding of Islamic economics is crucial to support better economic decision-making.

Darham Wahid; Yudhi Novriansyah; Supriyati Supriyati; Herawati Herawati; Khairun A Roni

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

In order to enhance the entrepreneurial spirit among the younger generation, especially among students, the Faculty of Economics teaching staff, supported by the Research and Community Service Institute (LPPM) of Muara Bungo University, conducted Community Service activities with the theme "Application of Kaizen Culture to Enhance the Entrepreneurial Spirit Among Students." This community service activity was conducted in the Auditorium of Muara Bungo University. The method used is a Seminar  with a participatory learning approach. The results of the Entrepreneurship Seminar  are expected to enhance the spirit and entrepreneurial mindset of students by being to apply the Kaizen Culture philosophy. Where students can become entrepreneurs themselves, which, if pursued diligently, can become a promising alternative profession that can serve as a primary source of income in the future.

Putri Azkia Risyda; Raihana Azzahra; T. Razita Syahinda

JUREKSI (Journal of Islamic Economics and Finance) 2025 STIKes Ibnu Sina Ajibarang

This writing aims to describe how the importance of the role of Axiology in planning sustainable economic growth, especially in preventing adverse impacts that can occur in the future. This study is a literature review using a qualitative approach with a descriptive type. conducting document study data collection techniques where the process of searching for data through internet media to obtain information based on references, journals, articles or books online related to the object of analysis. The results of this study show that the concept of axiology in Islamic economic philosophy not only has a role in directing individual behavior in economic activities, but also seeks to build a more just and sustainable economic system. The current economic development is not enough to be fully felt by the community. So that the integration of the values of Justice, Ethics and Welfare has not been fully realized. Therefore, the existence of SDG is a planned agenda that aims to prosper the community through the development of the Social, Economic, Environmental and governance sectors carried out by the government.

Moh Yamin Rumra; Syah Awaluddin; Evi Savitry Gani

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2024 LPPM Universitas 17 Agustus 1945 Semarang

The Kei Islands community adheres to the Larvul Ngabal customary law, which governs various aspects of social and economic life. The philosophy of Ain Ni Ain, emphasizing brotherhood and justice, serves as the foundation for Yelim, a mutual aid system for managing social funds within the community. Additionally, the Kei people have implemented cultural accounting practices in recording and managing communal funds, which align with the principles of transparency and accountability in Islamic banking. However, the acceptance of Islamic banking among the Kei people remains a challenge, particularly within a multireligious community. This study is a sociological legal research (Socio-Legal Research) that employs a descriptive qualitative method with an ethnomethodological approach, involving interviews with customary leaders, religious figures, business actors, and the general public. The findings indicate that the values of Ain Ni Ain and Yelim align with Islamic banking principles, particularly in terms of social justice and financial transparency. Moreover, cultural accounting practices in communal fund management reflect an accountability mechanism similar to Islamic accounting standards. Thus, integrating Kei’s indigenous financial system with Islamic banking offers an innovative approach to enhancing financial inclusion in multireligious societies.