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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.

Haribowo, Siget Fitrianto; Winarno, Agung

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

Truth and responsibility are fundamental ethical principles that shape leadership practices in corporate settings. This study explores the philosophical foundations of truth and responsibility and their applications in leadership ethics within organizations. Using a systematic literature review approach, the research synthesizes findings from various philosophical schools, such as deontology, utilitarianism, and virtue ethics, to examine how leaders can navigate ethical dilemmas, foster integrity, and build trust. The results reveal that embracing truth and accountability enhances decision-making processes, strengthens organizational culture, and mitigates ethical risks. This study highlights the significance of philosophical reflection in addressing modern leadership challenges, particularly in fostering transparency and ethical responsibility in complex business environments. Future research should focus on integrating these principles into leadership development programs to promote sustainable and ethical organizational growth.

Lilik Sigit Wibisono; Fitratun Najizah; Michael Diaz Satria Wijaya; Cyntia Putri Anisah

Jurnal Hasil Kegiatan Bersama Masyarakat 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Geriatrics is a branch of gerontology that studies the level of health in the elderly from various aspects, including: promotive, preventive, curative and rehabilitative which includes physical, mental and social health. In principle, geriatrics strives for a happy and useful old age. Throughout the world today, the number of elderly people is estimated to be more than 629 million people, and in 2025 it is projected that the number of elderly people will reach 1.2 billion. Indonesia is a country that has a fairly high number of elderly people. In 2010 the number of elderly aged 65 years and over was 11 million, and it is projected that in 2020 the number of elderly will increase by 7.2%. Even the United States Census Bureau estimates that Indonesia will experience the largest increase in elderly citizens in the world in 2025, namely 414%. The increasing number of elderly will affect the welfare of the elderly (Ministry of Welfare of the Republic of Indonesia. 2012). The increase in the elderly population is of course accompanied by the risk of various degenerative diseases such as diabetes mellitus, coronary heart disease, osteoarthritis, neuromuscular disease and lung disease. Around 50-80% of elderly people aged more than 65 years will experience more than one chronic disease. This is related to the fact that the older you get, the more health problems you experience. One way to improve the quality of life for the elderly is to do physical exercise. Physical exercise can maintain or improve flexibility, cardiopulmonary endurance, agility, strength and balance. Several studies show that physical exercise has a consistent effect in reducing the risk of falls in healthy older adults. Kuptniratsaikul's research in 2009-2010 showed that simple balance exercises carried out by elderly people with a history of falls could reduce the incidence of falls in the elderly and significantly improve body balance. A 2017 Cuevas meta-analysis study showed that balance training programs showed the greatest effect in reducing the risk of falls in the elderly. For elderly people who are not yet able to do balance exercises independently, they need professional assistance.