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Aliya Fayyaza; Billi Jenawi; Satrio Setiawan Sitorus

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

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

Raihan Ade Ghuffar; Ropiah Daulay; Kurnia Fitri Siagian

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

This study discusses the 17th Sustainable Development Goal (SDG), Partnership for the Goals, which highlights the importance of global collaboration in achieving shared prosperity. The main focus of this research is on three key instruments of global partnership: external debt, foreign investment, and foreign aid. These instruments play a crucial role in supporting development in developing countries, but they also raise controversies related to economic dependence, global power imbalances, and the effectiveness of aid. This study employs a descriptive qualitative approach based on a literature review of international reports and academic research. The analysis shows that although debt, investment, and foreign aid offer opportunities for technology transfer, economic growth, and poverty reduction, their sustainability largely depends on governance, transparency, and equality among nations. Therefore, global partnerships should be directed toward more inclusive and equitable systems to ensure that global development goals can be achieved sustainably.

Rina Artiningsih; Cindy Claudia Lindu Aji; Wahyu Rahma Alia; Ina Maghfiroh; Pitaloka Dharma Ayu

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digital transformation has become a major driver of global economic growth while creating new challenges in the form of disparities between developed countries (Global North) and developing countries (Global South). This study aims to analyze the role of digital inclusion in bridging these disparities to achieve sustainable prosperity. The research method used is descriptive qualitative with a literature review approach to various international reports and publications from ITU, World Bank, UNDP, and OECD. The results of the analysis show that effective digital inclusion is not only determined by infrastructure development, but also by increased digital literacy, equitable access, and adaptive public policies. Countries that implement comprehensive digital inclusion strategies show significant improvements in economic productivity, access to education, and equitable social welfare. The conclusion of this study confirms that digital inclusion is a strategic instrument in realizing fair, inclusive, and sustainable global development.

Zakiah Nurul Fitri; Nanda Nur Hafizhah; Hasnah Hasnah; Hasna mustika Zahra; Ani Rahmaindah +4 more

Prosiding Seminar Nasional Ilmu Pendidikan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Education has long been recognized as a primary determinant of economic progress and human development , yet in the context of a global economy characterized by rapid technological change and the sustainability imperative, the focus shifts from the mere quantity of investment to its effectiveness in fostering sustainable economic growth. Current education systems face significant challenges, including a persistent global "learning crisis" , governance inefficiencies , and a misalignment between curricula and the demands of the labor market, particularly the green and digital economies. Given that existing literature often treats education investment as a static input and fails to holistically integrate sustainability and governance into the optimization process , this conceptual article aims to bridge these theoretical and empirical gaps by proposing an integrated model for the optimization of education investment for sustainable economic growth. The method involves a conceptual analysis that synthesizes human capital theory , endogenous growth theory , and the economics of sustainability , emphasizing the roles of governance, innovation, and inclusivity as mediating factors. The key finding of the study indicates that optimization necessitates a paradigm shift from input-oriented budgeting toward an outcome-based investment framework that holistically balances three crucial dimensions: efficiency (maximizing learning outcomes) , equity (ensuring inclusive access) , and relevance (alignment with sustainability needs). The resulting policy implications are delineated across the Macro (fiscal integration and sustainability strategies through performance-based funding) , Meso (institutions transform into adaptive innovation centers) , and Micro (enhancement of reskilling, upskilling, and human capital capacity) levels; by achieving this alignment, education successfully transitions from a cost center to a strategic catalyst driving sustained prosperity.    

Nafisah Nurulrahmatiah; Ita Purnama; Nur Khusnul Hamidah; Putri Nabilah; Juhal Hidayat

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to provide outreach to the Merah Putih Cooperative and prepare simple financial reports in Karijawa Village, Dompu Regency. This program stems from several key issues, such as limited access to capital, low cooperative literacy, and the lack of institutional economic governance at the village level as an effort to strengthen the local economy sustainably. Through a participatory, collaborative, and educational approach by the STIE Bima Impact Community Service Team in Karijawa Village, Dompu Regency, social identification and outreach were carried out in accordance with Law No. 25 of 1992. The outreach was carried out through face-to-face meetings and group discussions regarding the urgency of the Merah Putih Cooperative. This community service activity demonstrated an increase in community understanding of cooperatives as an instrument of sustainable local economic independence, as well as encouraging academic-community collaboration in the development of cooperatives and economic nationalism. This cooperative is expected to have a significant contribution in improving the sustainable economic welfare of the community.

Willia Novi Aryani; Adelia Irma Artika; Agi Bara Firdaus; Ahmad Jazily; Andrilia Agustin +6 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze the role of digitalization in driving social development in Indonesia through the perspective of development sociology. Digitalization has become a major force transforming social structures, values, and interaction patterns in societies worldwide. The results show that digital technology contributes significantly to increased social participation, economic empowerment, and equitable access to information. However, on the other hand, challenges arise in the form of a digital divide between urban and rural communities that can deepen social inequality. In the context of development sociology, digitalization is not only viewed as a technological process, but also as a social phenomenon that influences the dynamics of community life. Therefore, digital-based development must be directed inclusively so that all levels of society receive equal benefits. The government, educational institutions, and the community need to synergize in strengthening digital literacy and maintaining socio-cultural values ​​amidst the current of technological globalization. With a fair and participatory approach, digitalization can be an important means of strengthening social solidarity and realizing shared prosperity.

Ais Surasa; Irfan Fahmi; Encup Supriatna; Husain Husain

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The engagement (khitbah) is a crucial step before marriage. It is a formal statement made by a man to a woman he is proposing to marry. This statement can be made directly or through an intermediary. After the engagement, the marriage can be continued, or it can be postponed. Delaying marriage is permissible for those who are unable to marry, but those who are able are encouraged to do so immediately. The values of Islamic education are the development of human reason and the regulation of behavior and emotions based on Islamic teachings. Thus, Islamic educational values will bring happiness, prosperity, and salvation to humans both in this world and the hereafter. According to Islam, everyone must prepare themselves as well as possible to build relationships based on love and noble values. Physical, mental, and economic readiness are required; in this situation, in terms of the educational characteristics inherent in Islamic teachings, the goal is to build a safe, pleasant, and peaceful household environment.

Iqlima Khoirunnisa; Puji Ayuni Anawawi; Lina Marlina

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the concept of ukhuwah (brotherhood) from the perspective of the Qur’an as the foundation of social capital in Islam. Social capital in modern social theory is understood as networks, norms, and trust that strengthen collaboration between individuals and groups. In Islam, the spiritual foundation has been embedded through the value of ukhuwah. This research uses the library method with a thematic exegesis (mawdhu’i) approach to analyze the Qur’anic verses related to ukhuwah and link them to modern social capital theory. The findings show that ukhuwah plays an important role in cultivating trust (trust capital), strengthening socio-economic networks (network capital), and promoting fair economic distribution. Therefore, ukhuwah serves as a conceptual foundation for Islamic social capital, which is not only relevant in facing contemporary economic challenges but also supports equitable and sustainable economic development for the community. This study provides an understanding that Islamic social capital, built through ukhuwah, can be a solution for creating social justice and sustainable prosperity in society.

Paulin Alfantina Nelci; Yohanes Alexandro Waga; Bernadeta Febriana; Mario Faustinus Ceme To; Basilius Ileatan Maran +2 more

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2025 International Forum of Researchers and Lecturers

As the first principle of Pancasila, Belief in the One and Only God holds a fundamental position in shaping the moral and spiritual direction of the Indonesian nation. Divinity serves not only as an ideological foundation but also as an ethical guideline guiding individual behavior and national life. In the current global context, where secularism is rapidly advancing and encouraging a separation between religion and the public sphere, the relevance of divinity is even stronger. Uncontrolled secularism has the potential to weaken the moral foundations of society, erode social solidarity, and trigger a value crisis that threatens national integrity. Divinity serves as a counterbalance to global trends often dominated by materialistic and individualistic views. In this situation, strengthening divinity principles is a strategic necessity, both in the formulation of public policy, the national education system, and in the practice of social life. Public policies based on divinity can ensure that development does not merely pursue economic growth, but also pays attention to social justice, shared prosperity, and the preservation of human values. In education, internalizing religious values encourages the development of students' character with integrity, respect for diversity, and high moral awareness. Meanwhile, in the social realm, the application of these values strengthens tolerance, maintains harmony between religious communities, and affirms unity in diversity. This article emphasizes that religious values are not merely normative ideological symbols, but rather pillars of national integration capable of addressing the challenges of the times. By reviving the spirit of Belief in the One and Only God in every aspect of life, Indonesia can confront the influence of global secularism without losing its spiritual identity, while simultaneously building a just, civilized, and sustainable society. In addition, the application of religious values in Pancasila also has strategic relevance in Indonesia's cultural diplomacy and foreign policy.

Ali Ayed Nasir; Zainab Hadi AlKhafajy; Noof Ali Awad

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

The Iraqi economy demonstrates that, despite the substantial magnitude of oil revenues, theseresources have not been effectively utilized to establish a diversified economic base capable of supportingcomprehensive development and securing the rights of current and future generations. Instead, the majority ofthese revenues are allocated to consumption patterns or to financing current expenditures, which do notcontribute to achieving sustainable development goals. This study examines the interdependence between oilrent revenues and their management, assessing the resulting improvements or declines in Iraq's financial andeconomic performance. It emphasizes the necessity of adopting prudent financial management and diversifyingincome sources to ensure long-term stability and prosperity for the country. The research problem lies in theheavy reliance of Iraq's public finances on oil rents, which exposes the economy to significant risks due tovolatile global oil prices. This dependency leads to structural weaknesses in the revenue and expenditureframework, limiting its flexibility and sustainability, and consequently hindering efforts to achievecomprehensive economic development. The results of the estimated model indicate that current public revenuesare heavily dependent on the previous year's revenues, suggesting that revenue generation is influenced byexternal factors, particularly expectations regarding fluctuations in oil prices.

M. Aidil Amri; Agus Priyatno

Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Deli Serdang is a district in North Sumatra known for its diversity and significant Malay community commodities. Traditional songket weaving, especially the Deli Tobacco Leaf motif, plays an important role as a symbol of economic growth and prosperity for the Deli Malay community, and is a Malay cultural heritage that must be preserved. This study highlights the Malay songket tradition in Deli Serdang, to reveal its aesthetic and symbolic meaning through interviews with craftsmen and community leaders. The Tobacco Leaf motif, in addition to beautifying the fabric, also reflects traditional artistic values ​​such as balance, proportion, while emphasizing the identity of Indonesian culture. This study encourages the preservation of cultural heritage to remain relevant and modern.

Hana Malika Rahmah Sitorus; Fadila Putri

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Justice is the realization of correct moral values for an object or individual, and is a fundamental foundation in solving the problem of economic and social inequality contained in the conventional system. The Islamic economic system emerged as an alternative solution to overcome the shortcomings of the system. This study uses a literature study approach to analyze the idea of justice in the framework of Islamic economics, which prioritizes the principles of balance and equality, and aims to build mutual trust and harmony so that all individuals can play an active role in creating common prosperity without prioritizing individual interests over collective interests.

Naila Deswita; Wulan Ariby; Ahmad Wahyudi Zein

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

Public finance is a key element in state governance, especially in the collection and allocation of funds for public services and government. In the Islamic tradition, the concept of public finance has developed since the time of the Prophet Muhammad SAW with sharia principles such as justice, transparency, and accountability to achieve prosperity (falah) in the world and the hereafter. In the modern era, Islamic public finance faces new challenges and opportunities, especially through digitalization and economic globalization. Technologies such as blockchain and big data open up opportunities to increase the effectiveness and openness of Islamic public financial management. Innovations in sharia financial instruments such as zakat, waqf, and sukuk further strengthen the contribution of Islamic public finance to social and economic development. However, challenges such as low public understanding of sharia finance, gaps in access to technology, and the need for supporting regulations and infrastructure are still obstacles. Issues of fiscal sustainability, debt management, and the development of adaptive sharia instruments are also important concerns in the dynamics of the global economy.

Sita Dian Afsari; M. Zidny Nafi’ Hasbi

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Financial innovation plays a crucial role in increasing people's access to economic services, especially in the ever-evolving digital era. Through various forms of innovation such as digital financial services, fintech, mobile banking, and electronic payment systems, people, including those in remote areas—have made it easier to reach banking, investment, and financing services. These innovations help overcome various conventional barriers, such as limited physical infrastructure, high transaction costs, and the unaffordability of formal financial services. In addition, the presence of financial technology also expands financial inclusion by providing products and services that are more flexible, cheap, and easily accessible through mobile devices. This not only encourages local economic growth, but also empowers micro, small, and medium enterprises (MSMEs) to develop their businesses. However, challenges remain, such as the need for financial literacy, consumer data protection, and adequate regulatory oversight. Therefore, synergy between the government, financial institutions, technology providers, and the community is important to ensure that financial innovation can be utilized optimally and sustainably in promoting inclusive economic prosperity. Financial innovation is not just a technological advancement, but a strategic solution towards economic justice.

Ni Putu Alit Febrianti; I Ketut Suryanawa; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi

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

Firm value represents the long-term goal of a company, reflecting the prosperity of its stakeholders. One factor indicated to influence firm value is corporate responsibility performance in managing business operational risks, particularly through the implementation and disclosure of Environmental, Social, and Governance (ESG) performance. During the COVID-19 pandemic, the Indonesian government allocated State Capital Participation (PMN) to affected state-owned enterprises (SOEs), which was expected to contribute to the revitalization of national economic recovery. This study aims to analyze the effect of ESG performance on firm value in both SOEs and non-SOEs listed on the Indonesia Stock Exchange during the 2020–2023 period. Stakeholder theory and signaling theory are used as the theoretical frameworks for analyzing and interpreting the research findings. The sample consisted of 28 observations for SOEs and 152 for non-SOEs, selected using purposive sampling. Firm value was measured using the Tobin’s Q ratio, while ESG performance was assessed based on Refinitiv scores. The data were analyzed using independent sample t-tests and multiple linear regression analysis with SPSS version 29. The results show significant mean differences in environmental and social performance between SOEs and non-SOEs, while governance performance did not differ significantly. Social and governance performance had a significant positive effect on firm value in both SOEs and non-SOEs. However, environmental performance had a significantly positive effect only in non-SOEs and a significantly negative effect in SOEs. Thus, the environmental performance strategies implemented by non-SOEs could serve as valuable lessons for SOEs.

Cucu Rohendi; Nurul wulandari putri

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

The birth of various Islamic financial institutions (LKS) shows that Islamic teachings cover the economic scope, including cooperatives in the form of Islamic finance These Islamic teachings must absolutely be obeyed and guided by all Muslims in making daily life activities, including in transaction and investment activities, Mashlahah refers to all forms of benefits or goodness that can bring prosperity to individuals and society in general.  without ignoring sharia values. For manufacturers of mashlahah formulations, it is an important challenge in carrying out production activities that not only pursue material profits, but also contribute to economic sustainability, social justice, and environmental preservation Qualitative descriptive research is aimed at describing and describing existing phenomena, both natural and man-made, that pay more attention to the characteristics, quality, and linkages between activities. In addition, descriptive research does not provide treatment, manipulation or alteration to the variables studied, but rather describes a condition as it is. The only treatment given is the research itself, which is carried out through observation, interviews from competent sources in their fields The imbalance between profits and benefits is one of the fundamental issues in the formulation of mashlahah for producers who are faced with pressure to maximize profits in a short time, which sometimes has the potential to sacrifice the principles of benefits caused by several factors, such as adopting strategies that are oriented towards short-term profits to meet financial targets or pressure from shareholders. As a result, the benefits are often overlooked. The imbalance between profits and benefits is an important problem for sharia-based cooperatives that lack understanding of the principles of mashlahah in Islamic business, such as avoiding riba and using a clear profit-sharing system on every transaction