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Widya Agustina; Dian Rianita

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

Elis Pirna; Trio Saputra

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

Ucik Ernawati; Latif Sofiana Nugraheni; Tutik Fitri Wijayanti; Purwo Adi Nugroho; Irma Yuniar Wardhani +3 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Education plays a fundamental role in shaping the quality of human resources and determining national progress. However, many young people still lack awareness and motivation regarding the importance of education due to limited access to information, socioeconomic challenges, and insufficient understanding of its long-term benefits. This Community Service Program aims to increase young people’s awareness of the importance of education through collaboration among multiple universities. The program involved lecturers and students from various higher education institutions who conducted educational outreach activities, motivational seminars, interactive discussions, and mentoring sessions. Methods used included educational counseling, inspirational presentations, question-and-answer sessions, and participant evaluations. The results show an improvement in participants’ understanding, motivation, and awareness of education as an investment in the future. In addition, inter-university collaboration expanded the program’s reach, enriched perspectives shared with participants, and strengthened higher education institutions’ commitment to community engagement. This initiative demonstrates that cross-university synergy can serve as an effective and sustainable model for fostering educational awareness and supporting the development of future generations in diverse communities.

Ayu Ida Maulida; Aida Awwalina Nurussyifa; Resdianto Permata Raharjo; Indah Puspitasri

This study discusses the moral conflict and guilt experienced by the Grandfather character in the short story “Robohnya Surau Kami” by A.A. Navis through Sigmund Freud’s psychoanalytic perspective. The study aims to describe the forms of moral conflict, guilt, and the dynamics of id, ego, and superego that influence the psychological condition of the character. This research employed a qualitative descriptive method with a literary psychology approach. The data source was the short story “Robohnya Surau Kami”, while the data consisted of narrative quotations, dialogues, and expressions indicating psychological conflict experienced by the character. Data collection techniques were conducted through reading and note-taking methods, followed by data analysis using Freud’s psychoanalytic theory. The findings reveal that the Grandfather character experiences deep moral conflict after realizing that the worship he devoted throughout his life is considered meaningless because it ignores social responsibility. The dominance of the superego causes excessive guilt, anxiety, self-punishment, and psychological pressure that eventually lead to self-destructive behavior. The imbalance between id, ego, and superego also strengthens the character’s inner conflict. This study implies that literary works can represent complex human psychological conditions and demonstrates the relevance of Freud’s psychoanalytic theory in analyzing Indonesian literary works, particularly in understanding moral conflict and guilt experienced by literary characters.

Jihan Fasabilla; Dinda Adiya Kirani; Defi Mayasaroh; Tivany Aulia Rahman; Aisya Dani Rosyada

This study was conducted to examine, from an organizational behavior perspective, how leadership styles influence employee work behavior at the Population and Civil Registration Service (Dukcapil) of Magelang Regency. This study utilized various reference sources, including books, scientific journals, and previous research on leadership, organizational behavior, and employee work behavior. The results showed that certain leadership styles have a significant impact on employee work behavior, particularly in terms of improving discipline, motivation, responsibility, and the quality of public services. Transformational, democratic, and authentic leadership styles are considered more effective because they can create a good work environment, build trust, and encourage positive behaviors such as cooperation and initiative. Conversely, ineffective leadership can lead to low work motivation, decreased organizational commitment, and decreased quality of public services. Furthermore, this study shows that organizational systems are not the only factor influencing the success of public services; leaders also have the necessary expertise to direct and change employee work behavior. Therefore, a flexible and engaging leadership style is an important component in improving the quality of public services at Dukcapil of Magelang Regency.

Andika Dwi Eranggani; Dewi Mentari

The development of artificial intelligence (AI) has fundamentally transformed digital marketing communication, while emerging as a strategic instrument in public relations practices of global corporations. This study aims to examine the construction of meaning around artificial intelligence as a financial solution within the cultural context of Lebaran, while analyzing the PR communication strategy employed by Google Indonesia in building persuasive messages for its public on digital platforms. The research object is a video advertisement posted on the official Instagram account @googleindonesia on March 7, 2025, promoting the Gemini Canvas feature for managing Tunjangan Hari Raya (THR) budgets. This study employs a descriptive qualitative approach with an interpretive paradigm, integrating two complementary analytical perspectives: first, Roland Barthes three-level semiotic analysis — denotation, connotation, and myth — to deconstruct meaning constructed through visual, verbal, and auditory signs in the advertisement; second, the PR communication strategy framework from Smith (2021) to identify how the choices of mascot, emotional message, and cultural appeal represent strategically planned communication decisions by Google Indonesia. The findings reveal that Google Indonesia constructs Gemini Canvas as an empathetic and culturally aware entity through three key elements: anthropomorphic symbolism in the form of a bespectacled cat functioning as brand mascot, local cultural markers of ketupat and THR, and Arabic-nuanced music that aurally reinforces the Lebaran atmosphere — all representing deliberate strategic PR decisions. From Smith’s (2021) perspective, the advertisement applies a proactive communication strategy combining negative emotional appeal — financial anxiety ahead of THR — immediately followed by positive emotional appeal as a concrete solution through Gemini Canvas, representing a structured form of public perception shaping. At the myth level, the advertisement normalizes reliance on digital platforms through systematic cultural localization. This study contributes to understanding AI-based digital marketing communication strategies and the shaping of public perception on AI technology by global corporations in the Indonesian market.  

Misye Waliana; Elka Anakotta

Culture and traditions in Southwest Maluku contain a wealth of local wisdom that serves as a social glue, one of which is reflected in the use of the greeting Kalwedo. This greeting is not just a mere pleasantry, but has a very strong meaning in presenting the values ​​of brotherhood and local wisdom of the people of Southwest Maluku. This study shows several things, including, this study aims to interpret the antagonistic meaning of the greeting Kalwedo as a symbol of brotherhood by using the hermeneutic approach of Hans-Georg Gadamer. The research method used is qualitative descriptive-analysis. Data analysis was carried out through three hermeneutic movements, namely phenomenology, reconstruction, and dialogue. The results of the study show that Kalwedo contains the meaning of "we are together" or "we are one" which means emphasizing the unity of existence between the greeter and the greeted. Based on Gadamer's perspective, this meaning is formed from the fusion of horizons, namely between the past and the present, where the tradition will remain alive and meaningful in the contemporary context. The Kalwedo greeting serves as a medium for erasing barriers of difference, strengthening bonds of brotherhood, and building awareness of an inclusive collective identity. In conclusion, Kalwedo is a manifestation of wirkungsgeschichte (influential history) that continuously shapes and maintains social harmony amidst the dynamics of community life in Southwest Maluku.

Eman Suherman; Iwan Setiawan

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

Farida Farida; Munawar Munawar; Kemala Rita Wahidi

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of Electronic Medical Records (EMR) is a key component of healthcare digital transformation, as mandated by the Minister of Health Regulation Number 24 of 2022. EMR is expected to enhance efficiency, accuracy, and the quality of nursing services. However, its implementation at M Hospital continues to face challenges, particularly in terms of infrastructure readiness and the digital literacy of nursing staff. This study aims to analyze the effects of infrastructure readiness and digital literacy on the implementation of nursing EMR, with perceived usefulness as an intervening variable. A quantitative cross-sectional design was employed, involving all nurses at M Hospital, with a total sample of 100 respondents using total sampling. Data were collected through structured questionnaires and analyzed using SEM-PLS. The results indicate that infrastructure readiness and digital literacy have both direct and indirect effects on EMR implementation through perceived usefulness (p < 0.05). Among the independent variables, infrastructure readiness demonstrates the strongest influence. These findings support existing theories and prior research. From a managerial perspective, the results highlight the importance of improving infrastructure to optimize EMR implementation. In conclusion, infrastructure readiness and digital literacy significantly influence the successful implementation of nursing EMR, with perceived usefulness acting as a key mediating factor.

Umi Faizah; Joko Purwanto; Basuki Basuki; Aris Aryanto; Nurhidayati Nurhidayati +2 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Strengthening literacy in secondary education is essential in responding to the demands of 21st-century learning. Teachers play a crucial role in integrating literacy into classroom practices; however, their understanding and skills in implementing literacy-based learning are often still limited. This community service program aims to enhance teachers’ competencies in developing literacy-based instruction at State Senior High School 5 Purworejo through a participatory and sustainable training and mentoring approach. The program involved 30 teachers and was conducted in three stages: preparation and planning, implementation, and mentoring and evaluation. The results show a significant improvement in teachers’ understanding of literacy, with the average score increasing from 62.4 to 84.7. A total of 87% of teachers were able to design literacy-based lesson plans effectively, while 73% successfully implemented them in classroom practice. Positive impacts were also observed among students, who became more active in discussions and more confident in expressing their ideas. Qualitatively, the program revealed a shift in teachers’ perspectives, where literacy is no longer seen as an additional activity but as an integral part of meaningful learning that fosters critical and reflective thinking. Overall, this program not only improved teachers’ technical competencies but also strengthened their professional awareness in creating more meaningful learning experiences. The mentoring process played a key role in supporting this transformation by providing a reflective and supportive space for continuous learning and growth.

Yuliana Yuliana; Sapuadi Sapuadi

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This research is very important to understand more deeply about the Islamic-based multicultural education approach in forming a character of tolerance, as well as how to apply this approach in the educational environment. This research uses a qualitative approach with the type of literature study (library research). This approach is used to examine in depth the concept of multicultural education in an Islamic perspective and introduce it in forming the character of tolerance of students through the analysis of various relevant library sources. Multicultural education basically aims to create a harmonious society through an educational process that respects differences and eliminates discrimination. In this case, multicultural education is a strategic solution because it does not only focus on cognitive aspects, but also on the formation of social attitudes, such as tolerance, empathy, and inclusive attitudes. In its implementation, multicultural education aims to enable students to appreciate differences, foster a tolerant attitude, and strengthen national identity within the framework of diversity. Therefore, the application of multicultural education needs to continue to be developed optimally in the education system in order to create a harmonious, inclusive, and character-based learning enviroment.

Yhoseph bhaso; Nikodemus Rafael; Petrus Baptista Mola

He rapid advancement of digital technology has significantly transformed human life, particularly in the way information is accessed, processed, and distributed. While this development brings numerous benefits, it also generates serious challenges such as information overload, misinformation, and the decline of critical thinking skills among digital users. This study aims to examine the relevance of the philosophical thought of Al-Kindi on intellect (aql) and knowledge in addressing these contemporary issues within the digital era. The research employs a qualitative approach through library research, analyzing classical philosophical texts and contemporary scholarly works related to epistemology and digital literacy. The findings show that Al-Kindi positions intellect as the primary faculty of human beings in understanding truth and organizing knowledge systematically and rationally. According to Al-Kindi, knowledge must be grounded in logical reasoning to achieve certainty and clarity. In the context of the digital era, this perspective is highly relevant as individuals are required to critically evaluate vast and unfiltered information circulating in digital spaces. This study concludes that Al-Kindi’s rational philosophy provides a strong intellectual foundation for developing digital literacy, strengthening critical thinking skills, and promoting responsible engagement with technology in modern society.

Muhammad Alfian; Randi Shodik; Muhammad Sauqi

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

Ferry Rhendra Pananda Putra Sitorus; Irene Daniella Merahabia

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The increasing spread of HIV/AIDS in Jayapura City requires immediate and sustainable preventive efforts, particularly through reproductive health education for adolescents. This program aimed to improve adolescents’ understanding of reproductive health, puberty changes, and behaviors that may increase the risk of HIV/AIDS transmission. The activity was conducted for adolescents participating in Sunday School at GKKD Buper Waena, aged between 10 and 15 years. The program was carried out in April 2025 through counseling sessions, question-and-answer activities, and focus group discussions. These approaches were chosen to provide participants with an interactive learning experience while also creating opportunities for them to share their personal experiences and perspectives related to reproductive health. A total of fifty adolescents participated enthusiastically in the activity. During the sessions, participants asked various questions that were answered directly by the speakers to clarify their understanding of reproductive health and risky behaviors. In addition, six focus group discussions were conducted to discuss participants’ personal experiences regarding puberty, friendships, dating, and behaviors such as kissing. The results of the activity indicate that reproductive health education can improve adolescents’ knowledge, awareness, and skills in maintaining personal health and avoiding behaviors that may increase the risk of HIV/AIDS transmission.

Nurrahma Hidayah; Eta Arisa; Uswatun Hasanah

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in strengthening the local economy through job creation and increasing community income. In the perspective of Islamic economics, MSME empowerment is not only profit-oriented but also emphasizes values such as justice, honesty, and transparency in business activities. However, studies on Islamic economic-based MSME empowerment strategies in the local culinary sector, particularly among micro-scale businesses in regions such as Bengkulu City, remain limited. This study aims to analyze the strategies of Islamic economic-based MSME empowerment in supporting local economic strengthening at Oishi Dimsum in Bengkulu City. This research employs a qualitative method with a descriptive approach, using observation, in-depth interviews, and documentation as data collection techniques. The results indicate that the strategies include product innovation, the use of digital media, improvement of service quality, and strengthening of business management. The implementation of Islamic economic principles is reflected in the use of halal raw materials, price transparency, and ethical business practices. Furthermore, the business contributes to local economic strengthening by creating employment opportunities and increasing community income. This study concludes that Islamic economic-based MSME empowerment plays an important role in supporting sustainable local economic development.

Deni Arnandi; Deno Deno; Selbia Albina; Thamara, Thamara Putri Andina

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

Raihan Muzaki; Deri Putra Liwando; Nana Apriana; Raisya Ratutiantri Pakusudewa

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

Aisy Fiklil Nafisah; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the determinants of success of PT Makmur Susanti Group, a processed food MSME in Tulungagung, East Java, in achieving “Born Global” status by bypassing the traditional incremental internationalization process and penetrating global markets within only 2.5 years. The research employed a qualitative approach using a single case study method. Data were collected through semi-structured in-depth interviews with the owner as the key informant, participatory observation, and documentation, and were analyzed using the Miles, Huberman, and Saldaña interactive model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the company’s rapid internationalization was supported by three main factors, namely visionary managerial capability reflected in entrepreneurial alertness, continuous product innovation through selective raw material use and flavor localization, and the optimal utilization of digital ecosystems such as B2B platforms and Alibaba. In addition, the study identified a “symbiotic” business model involving export aggregators to serve diaspora niche markets, which challenges the conventional assumption that Born Global firms must independently manage international logistics. Furthermore, the owner’s legal background became a strategic advantage in addressing complex halal regulations and international certification requirements. This research contributes a new perspective on the phenomenon of “non-intentional” Born Global firms and highlights the importance of legal-formal competence for MSMEs, while also providing practical insights for regional MSMEs in integrating local comparative advantages with global competitive standards.

Riny Tri Yuliandita; M.Natsir Nugroho; Nofierni Nofierni

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.

Noni Diah Agustin; Salsabila Ramadhani; Adiva Rizqy Ayudia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.