eJournal of Sunan Gunung Djati State Islamic University (UIN)
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The Effect of the Human Development Index on Environmental Performance Index Measurement: A Maqāṣid al-Sharī’ah Perspective
Get PDFThis research aims to evaluate the improvement in the Human Development Index (HDI), which encompasses health, education, and income, between 2021 and 2023. Furthermore, this research analyses the relationship between the human development index and the environmental performance index from the perspective of Maqāṣid al-Shari’ah. Employing a mixed-methods approach, this study integrates qualitative and quantitative methodologies. The quantitative method uses linear regression for data analysis and interpretation with descriptive pattern qualitative analysis. The findings reveal a negative correlation between Indonesia\u27s HDI and its EPI. Individuals with higher levels of education, better health, and increased income tend to exhibit greater awareness of environmental sustainability. This finding supports Maqāṣid al-Shari’ah, which emphasizes the importance of protecting life, education, property and offspring. Improving human welfare and protecting the environment are key to achieving sustainable development. Government policies should simultaneously promote human development and environmental protection. This fostered sustainable prosperity in line with the principles of Maqāṣid al-Shari’ah
Preferences for Capturing Market Share of Halal Products in the 5.0 Era Through the UTAUT-3 Model for MSME in Lhokseumawe City
No full textThis study aimed to develop a new model for MSME growth and identify key factors influencing the increase in halal market share among MSME through empirical testing of the Unified Theory of Acceptance and Use of Technology (UTAUT-3). A mixed-method sequential explanatory approach was employed. The sample was selected using purposive sampling, resulting in 70 respondents. Quantitative data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, while qualitative data were examined through triangulation and the Analytical Network Process (ANP) method. The findings revealed that all independent variables—including performance expectancy, business expectancy, social influence, facilitating conditions, hedonic motivation, price value, habits, and personal innovation—had a significant positive effect on behavioral intentions to use QRIS among MSME actors in Lhokseumawe City. These results highlight the need for more intensive and comprehensive utilization of digital technology to achieve optimal business performance. The adoption of QRIS, strengthening of halal branding, product innovation, and increased competitiveness are strategic steps toward building partnerships with various stakeholders and developing a sustainable halal MSME ecosystem. Supportive government policies and programs are essential for fostering an ecosystem that promotes technology adoption and the growth of halal products in the 5.0 era
HIT AND RUN: A Phenomenological Study of Manufacturer Experience in E-Commerce Transactions with the Pre-Order System from a Fiqh Muamalah Perspective
No full textThis research examines clothing manufacturers located in Bandung and Bekasi and a distributor in Medan to analyze the impact of the "hit-and-run" phenomenon in e-commerce transactions using the Pre-Order (PO) system. In this model, buyers place orders for products but frequently fail to complete payments or disappear after the items have been produced. This issue leads to stock accumulation, disrupts financial flows, and results in significant economic losses for manufacturers. This study aims to analyze the impact of the "hit-and-run" phenomenon on clothing manufacturers and explore potential solutions to mitigate it. The research method used is a qualitative approach with a descriptive phenomenological type. The research findings show that the "hit-and-run" phenomenon negatively affects manufacturers, creating uncertainty in their business operations. The implications of this study highlight the importance of developing more cautious policies in accepting orders and implementing effective communication strategies to minimize the risk of losses. This research provides an in-depth understanding of the dynamics of e-commerce transactions with the PO system and valuable insights for manufacturers in managing risks and improving their business continuity in a competitive market.This research examines clothing manufacturers located in Bandung and Bekasi and a distributor in Medan to analyze the impact of the "hit-and-run" phenomenon in e-commerce transactions using the Pre-Order (PO) system. In this model, buyers place orders for products but frequently fail to complete payments or disappear after the items have been produced. This issue leads to stock accumulation, disrupts financial flows, and results in significant economic losses for manufacturers. This study aims to analyze the impact of the "hit-and-run" phenomenon on clothing manufacturers and explore potential solutions to mitigate it. The research method used is a qualitative approach with a descriptive phenomenological type. The research findings show that the "hit-and-run" phenomenon negatively affects manufacturers, creating uncertainty in their business operations. The implications of this study highlight the importance of developing more cautious policies in accepting orders and implementing effective communication strategies to minimize the risk of losses. This research provides an in-depth understanding of the dynamics of e-commerce transactions with the PO system and valuable insights for manufacturers in managing risks and improving their business continuity in a competitive market
EARNINGS QUALITY FROM A SHARIA ACCOUNTING PERSPECTIVE: TAX ALLOCATION, PROFIT PERSISTENCE AND PROFIT GROWTH
No full textThis research examines the influence of tax allocation, profit persistence and profit growth on profit quality partially and simultaneously in manufacturing companies listed on the Jakarta Islamic Index. The sampling technique used in this research was purposive sampling. The number of participants in this study was 55. The data analysis used is panel data regression using the E-Views 12 application. The results of this study show that partially the tax allocation variable (X1), earnings persistence (X2), and profit growth (X3) do not affect earnings quality (Y). Then, the research results show that simultaneously, tax allocation (X1), profit persistence (X2), and profit growth (X3) do not have a significant effect on profit quality. This research provides insight into managing manufacturing companies listed with JII to pay more attention to tax allocation, maintain profit stability, and ensure healthy profit growth. This is important to improve the quality of profits that can be trusted by investors and other stakeholders. Then, profits from a Sharia accounting perspective are allowed according to feasibility, fairness and impartiality principles and must not be infected by the influence of bias that should not occur
MANAGERIAL ACCOUNTING DECISION MAKING BY UTILIZING ARTIFICIAL INTELLIGENCE FOR PROFIT PLANNING
No full textThis study aims to evaluate the efficiency of decision-making in managerial accounting by utilizing artificial intelligence (AI) technology in profit planning, primarily through profit volume cost (CVP) analysis. Digitalization raises new questions for decision-making and triggers new practices of organizational decision-making at the managerial level. The qualitative narrative approach is used to conduct an in-depth literature review. The results show that the application of AI in managerial accounting decision-making can improve automation in the collection, processing, and analysis of financial data and convert it into more accurate management information. Thus, the study concluded that using AI in managerial accounting decision-making improves efficiency and allows for cost prediction with a higher degree of accuracy. The implications of these findings point to the importance of integrating AI technology in accounting practices to support better decision-making
Model Sinkronisasi Hukum dalam Pertanggung Jawaban Pidana Operator Kabel Fiber Optik
Get PDFThis research aims to analyze criminal liability in relation to fault, specifically intention (dolus) and negligence (culpa), committed by optical fiber operators from the perspective of positive law, in conjunction with the synchronization of the criminal justice system and the maqashid shariah in relation to the resulting harm to society. The study utilizes primary, secondary, and tertiary legal materials, supported by qualitative analysis, considering that the research is of a juridical normative nature, and employs a legislative, case-based, and comparative approach. In addition to providing compensation, the findings indicate that the fault of the optical fiber operator (schuld) as a corporation, whether through dolus or culpa, leads to criminal liability for damages to roads, drainage systems, and sidewalks as public infrastructure. Businesses may sometimes be parties that benefit from the crimes they commit, making it unjust to impose criminal penalties on management, including the possibility of applying a Deferred Prosecution Agreement (DPA), particularly in cases where the loss can be quantified economically, through legal reforms. Authorities responsible for regulations concerning urban development are also accountable, meaning that local government administrations (district/city) hold responsibility. The use of criminal mediation as part of restorative justice, also within the frameworks of the crime control model, due process model, juridical model, and steering model, is relevant. To achieve fair legal objectives from the perspective of Positive Law, synchronization within the criminal justice system is needed, including substantial, structural, and cultural synchronization, as well as aligning with Islamic legal ideals and the maqashid shariah, which are in accordance with Divine Justice and the principles of Hifdz ad-din, Hifdz an-nafs, Hifdz al-aql, Hifdz al-mal, and Hifdz an-nasl, as the philosophy of Islam for the welfare of the universe (rahmatan lil ‘alamin).
Penelitian ini bertujuan untuk menganalisis pertanggungjawaban pidana sehubungan dengan kesalahannya berupa kesengajaan (dolus) dan kelalaian (culpa) yang dilakukan oleh operator fiber optik dalam pandangan hukum positif dengan sinkronisasi sistem peradilan pidana dan maqashid syariah sehubungan timbulnya kerugian bagi masyarakat. Dipergunakannya bahan hukum primer, sekunder dan tersier didukung analisis kualitatif, mengingat jenis penelitiannya yuridis normatif serta dipergunakan pendekatan undang-undang, kasus, dan komparatif. Selain memberikan ganti rugi, temuan penelitiannya menunjukkan bahwa kesalahan operator kabel optik (schuld) sebagai korporasi, baik dolus maupun culpa, mengakibatkan pertanggungjawaban pidana atas kerugian dan kerusakan jalan, sistem drainase, dan trotoar sebagai fasilitas umum. Bisnis kadang-kadang menjadi pihak yang mengambil keuntungan dari kejahatan yang mereka lakukan, maka dianggap tidak adil untuk menjatuhkan hukuman pidana kepada manajemen, termasuk tidak menutup kemungkinan diberlakukan Deferred Prosecution Agreement (DPA), utamanya dalam kasus yang berkaitan dengan suatu perkara yang kerugiannya dapat diukur dengan ekonomi dengan melakukan pembaruan hukum. Pemegang kekuasaan atas peraturan yang mereka keluarkan mengenai pembangunan kota, maka pemerintah daerah kabupaten/kota juga bertanggung jawab. Penggunaan mediasi pidana sebagai salah satu komponen keadilan restoratif tidak terkecuali dalam crime control model, due process model, model yuridis dan model kemudi. Untuk mencapai tujuan hukum yang berkeadilan dari sudut pandang Hukum Positif perlu adanya sinkronisasi sistem peradilan pidana meliputi sinkronisasi substansial, sinkronisasi struktural, dan sinkronisasi budaya dan cita-cita hukum Islam yang sesuai dengan keadilan Ilahi dan Maqashid Syariah seperti Hifdz ad-din, Hifdz an-nafs, Hifdz al-aql, Hifdz al-mal, dan Hifdz an-nasl sebagai falsafah umat Islam untuk kemaslahatan alam semesta (rahmatan lil ‘alamin)
How Do International Economic Laws Impact Sustainable Development Goals?
Get PDFIEL plays an important role in achieving the SDGs which is influenced by the design and application of the law. International trade agreements can limit government policies that support sustainable development, while international financial regulations affect the flow of funds for sustainable projects. The role of multilateral development banks and international investment is significant in supporting the SDGs. This study examines the extent to which IEL affects the implementation of the SDGs and recommends best practices and strategies that can be adopted to increase IEL\u27s contribution to sustainable development. This research uses a qualitative approach and analyzes legal documents, case studies, and expert interviews. The interesting findings of this study show that the IEL supports the rule of law by promoting transparency and accountability. However, there are still challenges such as power imbalances between developed and developing countries, legal compliance, and the integration of IELs with the SDGs. In addition, IELs can support or hinder the SDGs, depending on their design and implementation. The impact of free trade agreements on the SDGs shows the economic and environmental benefits as well as the challenges of inequality and environmental degradation. Meanwhile, the recommendations that can be given from this study are that to increase IEL\u27s contribution to the SDGs include the integration of sustainable policies in trade agreements, green investment, strengthening law enforcement mechanisms, transparency and stakeholder participation, and the development of international cooperation
Konstruksi Maqasid Syariah dan Sosiologi Hukum Islam pada Aktualisasi Day Care Lansia di Era Modern
Get PDFDay care for the elderly has become a new trend in the modern era in providing services in terms of psychological, sociological, motor and religious recovery for the elderly. The purpose of this study is to analyze the role and function of elderly day care, to describe the construction of Maqasid Syariah and the Sociology of Islamic Law on the actualization of day care for the elderly in the modern era. The author\u27s ethnographic qualitative research method was used to obtain authentic data from the elderly and elderly day care managers as primary data. The results of this study are that the role and function of day care for the elderly provides services for mental and spiritual strengthening (tafaqquh fi al din) and Islamic values (Islamic Values) through the realization of the programs provided, while the construction of sharia maqosid in day care for the elderly can realize the stages of daruriyyat, hajjiyat, and tahsiniyat through Ahamiyyatus al syari\u27iyyah, namely maintaining religion, maintaining reason, and taking care of offspring, To protect the soul, and to protect the treasures. The sociological construction of Islamic Law in the actualization of day care for the elderly in the modern era is based on several studies, namely, in the values of Islamic Law there is noexplicit prohibition on day care for the elderly. The social practices carried out by day care for the elderly through their services provide goodness for the elderly psychologically, sociologically, motorly, religiously. Legal policy according to Law No. 13 of 1998 concerning Social Welfare for the Elderly, that the Indonesian government has provided clear regulations related to the implementation of day care for the elderly through the Decree of the Minister of Social Affairs of the Republic of Indonesia Number 76/HUK/2011 concerning the Determination of Institutions/Foundations Recipients of Assistance for the Implementation of the Elderly Daily Service Program
ANALYSIS OF CRYPTOCURRENCY AS A NEW CURRENCY WITH THE MAQASHID SHARIA APPROACH
Get PDFCryptocurrency is a technology and financial innovation that has brought about significant changes in the economic sector. Its existence and use in the perspective of Sharia are still debatable. This study aims to analyze cryptocurrency with the Maqashid Sharia approach. They are covering the protection of religion, soul, mind, descendants, and property. This analysis uses a qualitative research method with a descriptive-analytical approach. Data were collected from various recent journals and books by experts discussing Cryptocurrency and Maqashid Sharia and then sorted and analyzed for their relationship. The results of this research provide a more comprehensive understanding of the suitability of cryptocurrency as a new currency with the maqashid sharia approach
The Effect of Constructive Play with Block Media on the Creativity of 5-6 Year Old Children
No full textThis study aims to determine the effect of constructive play with block media on the creativity of children aged 5-6 years at Dharma Wanita Persatuan Kindergarten. The research approach used is a quantitative approach with the type of research Quasi Experiment Design with Non Equivalent Control Group Design research design. The population in this study amounted to 48 group B students at Dharma Wanita Persatuan Kindergarten. Sampling in this study was purposive sampling\u27 The sample in this study was 16 children with 8 children as the experimental group and 8 children as the control group. Data collection techniques used are observation and checklist techniques. The data analysis technique used is descriptive statistics and non-parametric statistical analysis, namely the difference test (Wilcoxon signad rank test). Referring to the results of the study, there were changes in children\u27s creativity seen from the average before and after being treated. From the results of the study it can be concluded that constructive play with block media has a significant influence on the creativity ability of children aged 5-6 years at Dharma Wanita Persatuan Kindergarten