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Nessa Maulidhyna; Zanatull Cahya

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

Taxes are the main fiscal instrument in modern states, serving various strategic functions such as budgeting, regulation, stability, and income redistribution. Taxes are not only a source of state revenue but also a tool to encourage economic growth and the equitable distribution of welfare. In the context of Islamic economics, taxes have a different position but are not fundamentally contradictory. Islam recognizes the concept of levies such as zakat, kharaj, jizyah, and ushr, which have similar objectives to modern taxes, namely for the welfare and social justice. This research uses a qualitative method with a literature study approach to analyze the alignment between the function of taxes in modern states and the principles of Islamic economics. Data were collected through a literature review from relevant academic sources. The research results show that although there are differences in mechanisms and characteristics, there is a common ground in the main goal, which is the welfare of society. Taxes can be accepted in Islamic economics as long as they are collected fairly, transparently, proportionally, and used for the public good. Further analysis indicates that the principles of maqashid sharia can serve as an important reference in modern tax reform to better align with Islamic values. The conclusion of this study emphasizes the importance of integrating Islamic economic principles into the tax system to create social justice, fiscal efficiency, and sustainable development. This research is expected to provide theoretical and practical contributions to the development of a tax system based on Sharia values in the contemporary era.

Linda Fatmawati; Angga Rosidin; Zakaria Habib Al-Ra’zie

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The current global economic situation is facing various complex challenges, including climate change, economic inequality, and technological revolution. The Keynesian theory, which emphasizes the active role of government in stabilizing the economy, remains relevant for designing adaptive and sustainable economic policies. This article discusses the development of Keynesian theory in addressing future challenges, focusing on green investment, equitable redistribution policies, and strengthening technological innovation. The research method used is a descriptive qualitative literature study with thematic analysis of national and international scientific sources. The findings indicate that the renewal of Keynesian theory should not only aim at maintaining short-term stability but also support long-term sustainability by emphasizing the synergy between fiscal policy, technological innovation, and social justice.

Mudakir Mudakir; Muhammad Zilal Hamzah; Eleonora Sofilda

International Journal of Management and Strategic Business Leadership 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research explores the impact of fiscal policies on maritime economics, focusing on macroeconomic stability, sector-specific resilience, and sustainability initiatives within maritime industries. Through qualitative analysis and expert perspectives, the study examines how fiscal interventions influence economic growth, address regional disparities, and promote environmental stewardship in maritime sectors. Key findings highlight the effectiveness of fiscal tools in stabilizing economic fluctuations, fostering innovation, and enhancing industry competitiveness. Challenges such as regulatory complexities, uneven distribution of fiscal benefits, and the need for enhanced fiscal transparency are also discussed. The research underscores the importance of tailored fiscal strategies that support inclusive growth, sustainable development, and global competitiveness in maritime economies.

Br Tarigan, Nuragus Listiyani; Rangkuty, Dewi Mahrani; Abdiyanto Abdiyanto

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

This study examines the influence of monetary policy, particularly interest rates, on economic stability in the TIMI countries (Thailand, India, Malaysia, and Indonesia). It underscores the vital role of interest rates in controlling inflation and stimulating economic growth. Utilizing a Vector Autoregression (VAR) model, the research analyzes the reciprocal relationships between crucial economic indicators such as GDP, CPI, exchange rates, consumption, interest rates, and trade balances from 2008 to 2022. For instance, adjustments in interest rates can influence investment levels, consumption patterns, and inflation rates, thereby affecting overall economic activity. The Granger causality tests indicate that short-term relationships between these variables are insignificant, but long-term interactions are evident. This supports the Johansen cointegration results, which confirm two cointegrated equations at the 5% significance level. The study emphasizes maintaining interest rate stability for sustainable economic growth and price stability. It highlights that fluctuations in interest rates, influenced by global economic conditions and domestic economic policies, play a crucial role in the economic performance of TIMI countries. Recommendations for central banCM include implementing responsive and adaptive interest rate policies to manage inflation, foster economic growth, and maintain exchange rate stability. This approach is essential for addressing disparities in income, education, healthcare, and technology access, which are critical for equitable economic development. In conclusion, this research underscores the importance of a nuanced understanding of monetary policy's impact on economic stability and the need for coordinated efforts between fiscal and monetary authorities to achieve long-term

Puput Triani; Santika Dewi; Parij Niamullah; Mohammad Ridwan

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

Economic development is the main goal that every country wants to achieve to improve people's welfare, reduce poverty, and encourage sustainable economic growth. This study examines the important role of philanthropic institutions and fiscal policy in encouraging economic development, both in general and from an Islamic economic perspective. Philanthropy, through voluntary contributions such as zakat, infaq, alms, and waqf, helps fill gaps that cannot be fully addressed by the public sector, improves people's welfare, and reduces socio-economic disparities. Fiscal policy, as the main tool of government, plays an important role in managing state revenues and expenditures, influencing economic growth, income distribution, and macroeconomic stability. Through in-depth literature analysis, this research finds synergies between the philanthropic sector and fiscal policy that can strengthen sustainable economic development. This study also provides insight into the development of Islamic economics in the last three decades, showing significant progress in academic research and operational practice. It is hoped that the results of this research can provide significant policy recommendations to maximize the potential of these two tools in achieving fair and sustainable economic development.  

Muh Adzam; Avita Ransi Etania; Fikhri Aufi Alviyani

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

The aim of this research is to determine the level of importance of fiscal policy in supporting sustainable development and maintaining the stability of the Indonesian economy. The definition of fiscal policy is a series of actions taken by the government to maintain the stability of state expenditure and income with the aim of encouraging healthy economic growth. where in carrying out these actions the instruments used include: taxes, spending, public bonds and budget allocations. The research method used is a literature study of articles, journals and documents relevant to fiscal policy starting from taxation, APBN public bonds and budget allocations.. The data used is data from two previous researchers and financial projection data originating from credible government publications. The results obtained show that the important role of fiscal policy in supporting sustainable development is the government's right to regulate state revenues and expenditures in order to maintain the stability of the country's economy.