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Azizah, Irma Nur; Deviani Dini Nurcahyani; Rafika Meilia Sari

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

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.  

Eka Faena Guslaila; Nurul Mubin

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to examine the role of Ahlussunnah wal Jama'ah (Aswaja) An-Nahdliyah in strengthening religious moderation among young people amid increasingly complex, pluralistic, and digitalized societies. Globalization, advances in information technology, and easy access to diverse religious perspectives through digital media have influenced the religious attitudes and behaviors of younger generations, highlighting the need to reinforce moderate religious values. Aswaja An-Nahdliyah promotes the principles of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i'tidal (justice) as the foundation for social, national, and civic life. This study employed a qualitative approach using a library research method. Data were collected from books, scientific articles, official documents, and relevant literature on Aswaja An-Nahdliyah and religious moderation. The data were analyzed using content analysis to identify the contribution of Aswaja values in fostering moderate attitudes among young people. The findings indicate that Aswaja An-Nahdliyah plays a strategic role in internalizing inclusive, contextual, and tolerant Islamic values through formal and non-formal education, youth organizations, religious study groups, and digital media. The implementation of these values enhances tolerance, respect for diversity, patriotism, and critical awareness among young people in confronting radical and intolerant ideologies, thereby supporting the development of a harmonious and peaceful pluralistic society.

Abdul Husain Natsir; Nasrullah Sapa

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The rapid development of financial technology (fintech) in the digital era presents both opportunities and challenges for the Islamic economic system. This study aims to analyze the concept of Islamic fintech, its role in digital economic transformation, and its legal review from the perspective of Islamic economic law (fiqh muamalah). Using a qualitative method with a normative juridical approach, this research examines various fintech models operating on sharia principles—including Islamic peer-to-peer (P2P) lending, digital Islamic crowdfunding, sharia payment gateways, and Islamic robo-advisory—and reviews their compliance with the principles of prohibition of riba (usury), gharar (excessive uncertainty), maysir (gambling), and the requirement of maslahah (public benefit). The results indicate that: (1) Islamic fintech represents a legitimate financial innovation insofar as it adheres to the principles of sharia; (2) the National Sharia Council–Indonesian Ulema Council (DSN-MUI) fatwas, particularly No. 117/DSN-MUI/II/2018 on Information Technology-Based Financing Services, provide a regulatory framework but require continuous updating to keep pace with technological developments; (3) Islamic fintech contributes significantly to financial inclusion, particularly for unbanked communities in Indonesia; and (4) challenges related to sharia compliance, data governance, and regulatory harmonization remain critical issues requiring the joint attention of regulators, sharia scholars, and technology practitioners. This study contributes to the development of Islamic economic law theory in the context of digital transformation and provides practical recommendations for Islamic fintech stakeholders.

Weny Windasari; Triwid Syafarotun Najah; Dakir Dakir

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the implementation of the madrasah quality paradigm from the perspective of the Qur'an at MIS Al-Hunafa Palangka Raya. The study used a qualitative field research approach with observation, interview, and documentation techniques. Data analysis used the Miles and Huberman model. The results of the study indicate that: 1) the quality paradigm is understood not only to be oriented towards academics, but also to the formation of character and spiritual values ​​of students; 2) the implementation of the quality paradigm is carried out through the integration of Qur'anic values ​​such as amanah, itqan, ihsan, discipline, and responsibility in madrasah culture, learning, and religious activities; and 3) the implementation of quality still faces obstacles in the form of limited infrastructure, variations in teacher competencies, and technological demands, so that the madrasah carries out strengthening through teacher training, facility optimization, and the development of a quality culture based on Qur'anic values. Thus, the implementation of the quality paradigm at MIS Al-Hunafa has been running quite well and is carried out sustainably.

Willy Chandra; Ruslaini Ruslaini; Tanti Sugiharti

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the factors influencing employee engagement in AI-driven organizations, particularly from the perspective of Artificial Intelligence (AI) leadership. This literature review focuses on the relationship between AI leadership, AI utilization, and employee engagement in contemporary organizational settings. The review was based on recent empirical studies selected according to their relevance to artificial intelligence, leadership, employee engagement, work engagement, and knowledge sharing. The analysis indicates that AI does not inherently improve employee engagement merely through its availability in the workplace. Employee engagement is likely to improve with AI-savvy leadership that is supported by meaningful AI utilization, an innovative organizational culture, effective change leadership, work engagement, and enhanced team performance. AI implementation can promote employee knowledge sharing through learning opportunities, especially when supported by paradoxical leadership and positive employee attitudes toward technology. Therefore, this review highlights the importance of human-centered leadership in enabling employees to experience AI as a source of learning, collaboration, empowerment, and meaningful contribution.

Arny Juliyanti; Husni Awali

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

Zahrotun Syifaurrohmah; Alkham Nur Ghazali; Rianita Malikhotul Faoziah

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Learning the History of Islamic Culture plays an important role within Malaysia’s education system. Its purpose is to help students develop a strong identity and love for their nation. In this subject, students are not merely taught facts or knowledge about past events; they are also taught moral values, ethics, and a wholesome Islamic worldview. Integrating this subject into the education curriculum aims to provide children with a comprehensive understanding of the development of Islam, both across the Nusantara region and throughout Southeast Asia as a whole. This way, students gain a broad perspective. Furthermore, this subject is designed to foster a love for knowledge in children and to encourage them to uphold Islamic teachings throughout their lives. Its teaching methods are adapted to the changing times, ensuring that the material taught remains relevant to current needs. Through learning the History of Islamic Culture, it is hoped that children will understand the role and contributions of Muslim communities in Southeast Asia, and grow up to be individuals of good character, useful to society, and able to live in harmony with others in accordance with Islamic teachings.

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.

Selvia Junita Praja

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Decentralisation and democracy are two interrelated concepts in governance reform, particularly in improving the effectiveness of regional development. Decentralisation is often seen as an instrument to strengthen democracy by bringing the decision-making process closer to the people. This study aims to analyse the trend of research publications on decentralisation in Indonesia using a bibliometric analysis approach. The articles used in this study were obtained from Scopus data. From 472 articles found in the scopus database between 1999 and 2025. The selected articles were then managed using biblioshiny and Vosviewer software. The results show that publications related to decentralisation have fluctuated over the last 27 years. The article with the most citations entitled Decentralisation and Democracy in Indonesia: A Critique of Neo-Institutionalist Perspectives has 213 citations. Meanwhile, the highest affiliation shows that the University of Indonesia is the institution with a total of 25 publications. The mapping of articles based on the relationship between keywords (co-occurance) is formed into 8 clusters, each cluster describes topics that are often discussed in decentralisation-related literature such as Indonesia, decentralization, democracy, local government, governance approach, election, Asia and southeast Asia.

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.

Agus Fitriadi; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

The internationalization of micro, small, and medium-sized enterprises (MSMEs) has become a strategic issue in addressing global economic dynamics, particularly within the framework of the Global Value Chain (GVC) in the digital age. Although Indonesian MSMEs have great potential to support the national economy, their level of involvement in the global value chain remains relatively limited. This study aims to analyze the challenges and strategies for the internationalization of Indonesian MSMEs within the GVC in the digital age. The study employs a qualitative approach using a case study design, along with thematic analysis and value chain analysis techniques. The findings indicate that MSMEs are already involved in the GVC across various stages of the value chain—from raw material processing to global distribution—yet they continue to face numerous challenges, such as technological limitations, human resource competencies, production capacity, and international distribution networks. On the other hand, digitalization has proven to be a key factor in expanding access to global markets through the use of digital platforms. An effective internationalization strategy requires the integration of product innovation based on local resources, the utilization of digital technology, and the strengthening of global business networks. This study contributes to integrating the perspectives of GVCs, digitalization, and SME internationalization strategies into a comprehensive analytical framework, and provides practical implications for SME actors and policymakers in enhancing competitiveness in the global market

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.

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.

Dian Indrianto; Dwi Dewianawati; Erry Setiawan; Buyung Cahya Perdana; Adhis Helsa Aurellia

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

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.