UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Environmental Sustainable Development Target In Indonesia: A VECM Analysis
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Environmentally sustainable development is of utmost importance today. Amidst the global challenges of climate change and environmental degradation, Indonesia is facing an urgent situation to balance economic growth with environmental sustainability. This study examines the factors determining sustainable development targets in Indonesia using vector error correction models (VECM). This study uses economic and environmental data from 1992 to 2022 to analyze the relationship between energy consumption, urbanization, environmental policy stringency, and the environmental quality index. The tests used in this study include statistical tests, lag criterion tests, cointegration tests, VAR stability tests, and Granger causality tests. The study results indicate a long-term influence of the variables of energy consumption, urbanization, and environmental policy stringency on environmental quality. In the short term, urbanization has a significant positive effect on environmental quality in Indonesia. These findings emphasize the importance of strong environmental policy integration to mitigate environmental degradation and achieve sustainable development in Indonesia. Strategic policy recommendations for policymakers are to reduce the use of fossil fuels, switch to renewable energy, and implement a sustainable urbanization model by considering strategic urban spatial aspects
Prioritization of the Use of Individual Assets Based on the Ta’awun Economic Concept
Get PDFWealth is God\u27s gift to mankind. In Islam, humans are given the right to own property, but in some parts there are parts that are the rights of other people. The exercise of these rights is regulated in the zakat mechanism, and as a vehicle for increasing charity, infaq and alms are also available. Islam wants the realization of an economic system where people have an awareness of each other that comes from enlightenment in terms of helping each other (ta\u27awun), mutually guaranteeing each other so that overall there is a socio-economic building that strengthens each other. With the ta\u27awun economic framework, every Muslim individual needs to have a pattern of using assets that maximizes the usefulness of these assets for the benefit of the people. Every asset must be productive and especially in the form of money it must flow. After expenditures in the nature of daruriyah and hajiyat have been paid, a Muslim\u27s assets need to be used to drive the economy with the concept of ta\u27awun economics. We tried to formulate economic activity in two measurement parameters, readiness for material profit and loss, by producing four quadrants as follows: tijarah activity, tijarah and tabarru’, high risk tabarru’, and low risk tabarru’
Variants of Tax Planning Method Based on Tax Consultant’s Perpective
Get PDFThe purpose of this research is to reveal the metode best practice of the tax consultant\u27s side regarding corporate tax planning. The method used in this research is qualitative with a case study approach. This method is considered suitable because it helps researchers to reveal in dept nh the practice of tax planning. The results of the study reveal that the best practices most often used by tax consultants are three, namely depreciation in terms of differences between accounting and tax regarding the useful life and methods used. inventory by choosing between First In First Out and average, both of these methods have their respective advantages and disadvantages, making differences of opinion between senior and junior tax consultants, the last practice most often used is cost shifting. These three practices are proven to be able to minimize the tax burden, but of course there must be considerations made by tax consultants in choosing the best practice to do. The findings of this study can be useful for taxpayers in terms of education and learning related to tax planning, besides that for future researchers it is recommended not only to focus on practices but also to lead to their meaning
Analysis of the Determinants of International Trade of Countries in The Asia-Pacific Economic Region (APEC)
Get PDFInternational trade is the engine of growth for a country to increase its economic size. This study explores the determinants of trade flows between Asia-Pacific Economic Cooperation (APEC) member economies in the initial period of APEC formation in 1989 to 2020 using Newton\u27s Universal Gravity theory approach. This study uses quantitative analysis method with the estimation technique used is Poisson Pseudo-Maximum Likelihood (PPML). This study uses ten independent variables: GDP of the home country and trading partner, geographical distance, population of the home country and trading partner, and several dummy variables including: common language, contiguous border, common colonial history, membership in the World Trade Organization (WTO), and regional trade agreement (RTA). The results show that trade flows between APEC economies are significantly influenced by GDP of home and trading partner countries, geographical distance, population of home and trading partner countries, and several dummy variables, including common language, contiguous borders, common colonial history, and membership in the WTO. Meanwhile, the Regional Trade Agreement (RTA) variable has no significant effect
The Performance of Governance by ABC Mosque Management: A Case Study of Historic Jami\u27 Mosques in the Special Region of Yogyakarta
No full textPurpose: The purpose of this study is to gain a better understanding of mosque management practices from the perspective of stewardship theory. This research discusses the governance of routine and incidental activities that mosque management organizes.
Methodology: This research uses a qualitative approach with a case study research design. The qualitative approach is used to gain an in-depth understanding of the phenomenon under study. In contrast, the case study design allows researchers to develop an in-depth analysis of the events that occur. Data were collected through in-depth interviews, observation, and document analysis. This research was conducted at two mosques in the Special Region of Yogyakarta, with the research subjects including mosque management (takmir).
Findings: The research examined the management practices of Masjid ABC and found that it follows a traditional and simple governance structure. Applying stewardship theory is crucial to clarifying the dynamics of mosque fund management.
Novelty: This research uses the stewardship theory perspective to see the resilience of traditional mosque management in maintaining its commitment to the congregation
Analisis Komunikasi Bisnis Islam dalam Strategi Pemasaran UMKM Fesyen Muslim As-Shofa
Get PDFThe purpose of this research is to find out the marketing strategies implemented by As-Shofa business actors and also to find out whether the strategies implemented by As-Shofa business actors have implemented the principles of Islamic Business Communication. The approach taken is to use descriptive qualitative data analysis techniques used, namely the Miles and Huberman technique and also the checklist matrix, data collection through interviews and documentation. Based on the research results, As-Shofa MSME business communication has implemented Islamic business communication, but not all principles have been applied to business communication. In each communication variable there are principles of Islamic business communication contained, among others, (1) The communicator is a person who has credibility so that the principle of consideration is applied to, (2) Messages and information given to the communicant to the point apply the principles of clarity and concreteness , (3) The communication of each strategy is adjusted to the purpose of the communication, the communicants are people who need information on UMKM As-Shofa products so that this variable applies the principle of Conciseness, (4) The context of communication carried out in each strategy is adjusted to the purpose of this is to apply the principle of concreteness, (5) Most of the communication channels used in each strategy are direct verbal communication (face to face). In direct communication, communication is quite effective, because there is direct interaction between the communicator and the communicant. When there is an error message, direct communication can be straightened out because of interactive communication. In this communication channel, the principle of Consideration is applied
The The Effect of Intellectual Capital on Financial Performance with Financial Disstress as a Moderation Variable
No full textIncrease performance company is objective main for company For attract investors. Financial performance can be used by management to make decisions. Financial performance information is very important for investors as a tool for choosing investments (Rambe, 2020). The company\u27s financial performance shows its ability to use the existing resources of the company as well as possible in order to generate profit or income. Objective from study This is For know influence of intellectual capital, sales growth and leverage to performance finances, and know is financial distress can moderate relationship between independent and dependent variables. Population in study This is company registered manufactures _ in Indonesian Sharia Stock Index (ISSI) and obtained sample as many as 20 companies. Study This using multiple linear regression techniques and Moderating Regression Analysis (MRA) with application eviews . Research results This showing that influential intellectual capital positive significant to performance finance , sales growth No influential to performance finance , leverage significant negative effect to performance finance , financial distress capable moderate influence intellectual capital to performance finance , financial distress No capable moderate influence sales growth to performance finance, financial distress No capable moderate influence leverage to performance finance
Peran Penggunaan Poster Melalui Media Sosial Instagram sebagai Sarana Sosialisasi Literasi Pembiayaan Leasing Syariah
Get PDFLeasing dalam bentuk syariah biasa disebut dengan ijarah. Dalam ijarah segala bentuk pembiayaan diterapkan dan dikembangkan sesuai dengan prinsip-prinsip syariah dan sesuai dengan kaidah islam. Permasalahannya,mayoritas masyarakat hanya mengenal leasing konvensional, padahal ada leasing yang diatur berdasarkan prinsip-prinsip syariah Islam. Dikarenakan kurangnya pengetahuan dan wawasan masyarakat mengenai leasing syariah, sosialisasi dalam meningkatkan pemahaman masyarakat mengenai keuangan sangat diperlukan.Tujuan dari kegiatan diskusi ini adalah untuk meningkatkan pemahaman masyarakat mengenai leasing syariah. Metode yang kami gunakan untuk menyampaian informasi yaitu dengan membuat poster yang kami unggah melalui media sosial instagram. Hasil sosialisasi menunjukkan bahwa media poster efektif sebagai media sosialisasi karena dapat memberikan wawasan baru tentang leasing syariah. Sosialisasi ini juga mendapatkan respon positif dari para komentator terlihat antusias mengajukan pertanyaan dan memberikan feedback terhadap postingan poster
Indonesia Sustainable Funding: Comparative of Standar Screening Securities Crowdfunding and Capital Markets
Get PDFBackground: Since the occurrence of covid-19, there has been an acceleration in the transformation of the economic cycle with the digital era transforming conventional economic activities towards the digitization of the economy. This has given rise to financial technology as a concept, giving birth to securities crowdfunding instruments. This cycle has become an alternative for sustainable funding suitable for MSMEs, with funding reaching 1 trillion, supporting 481 business units and involving 160,368 investors. Data as of August 2023 shows funding for business units reaching 268 units, with a breakdown of 10 debt, 59 sukuk, and 199 equity fundings, with a comparative percentage of 78% conventional and 22% Sharia-compliant business units. The organization of this funding faces a legal vacuum in terms of standard screening for the issuance of business units being offered. The impact of this research aims to establish or strengthen regulations on standard screening for funding MSMEs in the securities crowdfunding cycle.
Objectives: This research focuses on the standard screening and funding mechanisms of Securities crowdfunding and comparative with capital market.
Novelty: In funding MSMEs and startup companies, there are no regulations regarding screening standards for sharia issuers/companies, so it needs to be compared with the screening standards used in the capital market.
Research Methodology / Design: The legal problem of "Rechtsvacuum" or void of norms is used as an issue in this research, using normative legal research methods that use a statutory approach and a conceptual approach for data in the form of OJK Regulation No. 57 2020, POJK No. 16 2021 and POJK No. 35 2017 and some data from BEI, KSEI and related sources. Descriptive and comparative analysis is used as an analysis method for these data.
Findings: The legal problem of "Rechtsvacuum" or void of norms is used as an issue in this research, using normative legal research methods that use a statutory approach and a conceptual approach for data in the form of OJK Regulation No. 57 2020, POJK No. 16 2021 and POJK No. 35 2017 and some data from BEI, KSEI and related sources. Descriptive and comparative analysis is used as an analysis method for these data. The findings from this research reveal that there are no regulations governing screening standards in core business screening and financial ratio screening, so the guidelines used are Financial Services Authority Regulation Number 35 of 2017 concerning Criteria and List of Sharia Securities Used on the Indonesian Stock Exchange, which applies to public companies and does not apply to private securities crowdfunding cycles.
Implication: This could have implications for the preparation of screening standards for MSMEs, Startup Companies and companies that receive funding. OJK can update the standard screening regulations by adjusting the economic cycle of securities crowdfunding for medium-small capital, because the standard screening applied in the capital market cannot be applied to securities crowdfunding on the basis of the regulatory argument used by POJK No. 35 2017 specifically for the capital market, based on theory legality, these regulations cannot be used for securities crowdfunding
Pemanfaatan Sosial Media Dalam Pemahaman Sukuk Ritel Pada Masyarakat
Get PDFSukuk adalah instrumen keuangan yang berbasis syariah dan terus mengalami pertumbuhan signifikan dalam beberapa tahun terakhir. Mengingat pasar yang terus berkembang, pemerintah Indonesia menghadirkan sukuk ritel sebagai obligasi syariah untuk warga negara Indonesia. Sukuk ritel diterbitkan sebagai upaya negara untuk mendukung peningkatan sektor keuangan syariah secara komprehensif. Selain itu, sukuk ritel bertujuan untuk membawa perubahan dalam perilaku masyarakat dalam melakukan investasi dengan risiko yang rendah dan dalam skala pembelian yang kecil, serta membangkitkan semangat masyarakat untuk berinvestasi dengan tujuan sosial. Untuk menyebarkan informasi tentang sukuk ritel, pemanfaatan jejaring media sosial dapat dioptimalkan. Oleh karena itu, penulis menggunakan Instagram dan Whatsapp untuk menyebarkan informasi dan memberikan kesempatan kepada masyarakat untuk berdiskusi melalui kolom komentar unggahan, sehingga dapat mengevaluasi minat masyarakat terhadap sukuk ritel