UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Dynamics of Economic Growth on The Island of Sumatra Before and After The Covid-19 Pandemic: Panel Data Analysis
No full textThis study aims to analyze the influence of inflation, investment, and government spending on economic growth on the island of Sumatra during the period 2017–2023. Using the panel data regression method, this study combines interprovincial and intertemporal data variations to obtain a more comprehensive picture of economic dynamics before and after the COVID-19 pandemic. The results of the analysis show that simultaneously the three variables have a significant influence on regional economic growth. Partially, investment has proven to have a positive and significant influence so that it is the main factor driving economic growth, especially in the post-pandemic recovery phase. Inflation also shows a positive and significant influence, which indicates that price stability is able to support regional economic activity. Meanwhile, government spending has a positive but insignificant effect, so the effectiveness of regional fiscal allocation still needs to be improved in order to be able to have a stronger economic impact. Overall, these findings confirm that creating a conducive investment climate and improving the quality of government spending are key to encouraging sustainable economic growth on the island of Sumatra
Do Ethics and Controls Prevent Fraud? Investigating Accounting Malpractice Drivers in Yogyakarta’s Government Agencies
No full textThis study explores the impact of religiosity, internal control, and compensation appropriateness on accounting fraud within government institutions in the Special Region of Yogyakarta (DIY), focusing on the Regional Financial and Asset Management Agency (BPKAD) and related offices. Using a quantitative approach, data were collected from 90 finance personnel through structured questionnaires and analyzed via multiple linear regression. The results indicate that both religiosity and internal control have a significant negative effect on accounting fraud, suggesting that individuals with strong religious values and organizations with robust internal control systems are less likely to engage in fraudulent behavior. In contrast, compensation appropriateness showed no significant impact on accounting fraud, indicating that fair compensation alone does not deter unethical actions. These findings align with the fraud triangle theory, where religiosity and internal controls function as moral and procedural deterrents to fraud, while compensation alone does not effectively address the broader systemic and ethical issues. The study highlights the importance of integrating ethical and religious values into organizational culture, along with strengthening internal controls, to combat fraud in the public sector. This research contributes valuable insights for policy and practice in public financial management and offers a foundation for further investigation into fraud prevention strategies in government institutions
Unveiling The Nexus Between Zakat Distribution and Islamic Human Development Index: Implications for Poverty Reduction
No full textThis study analyzes the interaction between zakat distribution and the Islamic Human Development Index (I-HDI) on the poverty rate in North Sumatra. The problem addressed in this research is the limited empirical evidence explaining how zakat and human development jointly influence poverty reduction in Muslim-majority regions. Fourteen districts/cities with complete annual data for the four-year period 2019–2022 were selected, producing panel data observations. This study employs the Panel Vector Error Correction Model (PVECM), which is suitable for analyzing causality, interdependence, and adjustment processes within non-stationary panel data. The results show that zakat distribution contributes to reducing poverty, although its effect becomes meaningful only after several periods when the adjustment process converges toward a consistent long-term pattern. Meanwhile, the I-HDI demonstrates a stronger and more persistent influence on poverty reduction, with its impact increasing until it reaches a stable long-run trajectory. The findings also indicate that zakat positively supports improvements in I-HDI, especially in later periods of the analysis. This study highlights the need to improve the efficiency and targeting of zakat distribution and to strengthen collaboration between zakat institutions and government development programs. The novelty of this research lies in the use of the I-HDI, an index based on maqāṣid al-sharī‘ah that integrates spiritual, educational, health, and socioeconomic dimensions, offering a more contextual and holistic measure of human development compared to the conventional HDI
Optimizing Ummah Endowment Funds as a Pillar of Sustainable Development Goals: Analysis from the Perspective of Sharia Enterprise Theory
No full textThis study aims to analyze the optimization of the management of the community\u27s Ummah Endowment Fund as a pillar of sustainable development from a sharia perspective. This study uses qualitative research with descriptive analysis and literature study methods. Data was obtained from financial reports and data from BPKH, as well as related journal articles. The analysis was conducted using the sharia enterprise theory framework, which emphasizes the principles of tauhid, justice, trust, social welfare, and maslahah. The results of this study indicate that Ummah Endowment Funds have strategic potential as sustainable Islamic economic instruments. Second, sharia enterprise theory provides a comprehensive theoretical basis for understanding the holistic management of Ummah Endowment Funds. This theory provides a strong ethical framework for ensuring that fund management is not only financially efficient, but also fair, sustainable, and oriented towards the welfare of the people. Third, the factors affecting the effective utilization of Ummah Endowment Funds are governance, accountability and transparency, and innovation in sharia investment instruments. Fourth, the integration of the utilization of community Ummah Endowment Funds with Sharia enterprise theory can become an Islamic economic model that supports the sustainable welfare of the community. The implication of this study is that the application of sharia enterprise theory in the management of community Ummah Endowment Funds can strengthen social, economic, and environmental sustainability. The novelty of this study lies in the integration of the concept of sustainable development with sharia enterprise theory as a theoretical model for developing a more ethical, equitable, and beneficial governance of community Ummah Endowment Funds
Empowerment of KWT Roay Lestari through Drip Irrigation, Digital Marketing and Harvest Processing
Full text linkWomen Farmers Group (KWT) plays an important role in supporting the progress of the agricultural sector. KWT Roay Lestari is a farmer women\u27s group in Kahuripan Village, Tawang Subdistrict. KWT Roay Lestari focuses on processing and marketing processed agricultural products. However, limited resources and knowledge hinder the optimization of KWT\u27s role. This empowerment aims to improve the welfare of KWT through better processing and marketing of farm products. The holistic approach to implementing empowerment includes skills development, working capital support, and marketing capacity building. Based on the results of the activities, a positive impact was obtained through increased skills and independence of KWT members in product processing and marketing. This program can be a replicated empowerment model in other areas to encourage food security and community economic welfare
Review of Sharia Perspective of Online Forex and Gold Trading Through MetaTrader 4 and MetaTrader 5 Platforms at Futures Brokers in Indonesia
Full text linkBackground: The COVID-19 pandemic significantly impacted society’s economy. Various industry sectors stopped operating, which resulted in widespread layoffs. As a result, society tends to make online financial transactions, particularly with forex and gold.
Objectives: This study examines Islamic law\u27s perspective on online forex and gold futures trading, which is increasingly popular among the public.
Novelty: Academic literature specifically conducting a juridical deconstruction (takyif fiqh) of the \u27rolling contracts\u27 offered in Indonesia and identifying them as Contracts for Difference (CFDs) remains scarce. A 2021 study noted that "no legal and jurisprudential study has been conducted over this new trade", and a 2024 thesis confirmed a legal vacuum in Indonesia as existing fatwas are considered "not relevant". This research fills this critical gap by providing a precise analysis of these specific derivative instruments, moving beyond the generalized discussions prevalent in current literature.
Research Methodology/ Design: The research method used is qualitative analysis with a normative juridical approach. It examines primary Islamic law sources such as the Qur\u27an, Hadith, scholars\u27 opinions, and literature related to futures trading.
Findings: The study results show that online gold futures trading contains several fundamental problems from a Sharia perspective. The first is the ambiguity of the transaction object (gharar). Second, the margin trading and short-selling mechanism allows transactions without full ownership of the commodity. Third, the zero-sum system contradicts the principle of justice in Islamic law. Fourth, there is an element of usury through swap fees when the trading position passes midnight. Fifth, the magnitude of the element of speculation (maysir) in this activity. It can be concluded that the practice of trading gold futures online in its current form does not meet sharia principles.
Implication: This study\u27s results are expected to be a reference for policymakers and stakeholders, helping them better socialize and control both instruments
Program Mentoring Teknik Ecoprint Berbasis Keanekaragaman Vegetasi Sebagai Produk Alternatif Cendera Mata Khas Desa Wisata Padusan Pacet Mojokerto
Full text linkPadusan Village is one of the popular tourist destinations among tourists when they want to spend their holiday time, so Padusan Village can be called a Tourist Village. The development of Padusan Village into an area that has many tourist attractions has created new things in the community, one of which is the emergence of MSMEs around Padusan Village. However, the majority of MSMEs in Padusan Village only sell agricultural products and home-processed food. There are no MSME actors in Padusan Village who sell souvenir products which are the hallmark of Padusan Village. Some of the problems that occur in Padusan Village are the lack of understanding from the community regarding the importance of souvenirs as souvenir products in the tourism industry, in addition to the low ability of the Padusan Village community in making souvenirs. Based on the existing problems, the service team from the State University of Malang wants to carry out community service activities in the form of mentoring on ecoprint techniques based on vegetation diversity as an alternative product for souvenirs typical of Padusan Pacet Tourism Village, Mojokerto. This service activity is carried out to realize the community\u27s abilities and skills in producing souvenir products typical of the Padusan Tourism Village so that Padusan Village as a tourist village can develop further and increase the economic income of Padusan Village. The partner problem solving method in this activity is in the form of training and mentoring activities which begin with providing theory, practice and evaluation of the participants\u27 work. This service activity was carried out well and smoothly, all participants followed the sequence of events from start to finish. The result of this service activity is an increase in skills for the Padusan Village community in producing handicrafts using ecoprint techniques and has the potential to become a business opportunity in Padusan Village
Influence of Halal, Tayyib, Hygienic Food on Food Purchases in Bansari, Temanggung
Full text linkThe purpose of this study is to determine the influence of halal knowledge, halal awareness, tayyib, and hygiene on purchase intention, as well as purchase intention on purchase decision in Bansari District, Temanggung, Central Java. This study is quantitative research with a sampling method using simple random sampling, which was obtained by 125 respondents. The results of the study show that halal knowledge does not affect purchase intention. Meanwhile, halal awareness, tayyib, and hygiene have a significant positive effect on purchase intention, purchase intention has a significant positive effect on purchase decision. The path coefficient value of the halal knowledge variable to purchase intention was 0.491, the halal awareness variable to purchase intention was 0.000, the tayyib variable to purchase intention was 0.036, the hygienic variable to purchase intention was 0.000, and the variable was Purchase intention to a purchase decision of 0.00
A Holistic View of Corporate Sustainability: From Disclosure to Governance Development
Full text linkThis study examines the effects of carbon emission disclosure, green accounting, material flow cost accounting, and the presence of women on boards of directors on sustainability development. Sustainability development emphasizes that companies carrying out business do not only focus on economic benefits, but also on benefits for the surrounding environment. This study utilizes secondary data, specifically annual reports and sustainability reports, obtained from the official websites of the relevant companies. The population used consists of companies that received the Asia Sustainability Report Rating award and were listed on the Sharia Securities List during the 2018-2023 period, totaling 66 companies. The sampling technique employs purposive sampling to collect company data that matches the specified criteria. Data analysis employs classical assumption tests and hypothesis testing using multiple regression analysis, aided by the IBM SPSS program. The results showed that carbon emission disclosure and material flow cost accounting had a significant impact on sustainability development. Green accounting and women’s directors are expected to impact sustainable development, but this has not been proven in this study. The lack of effect of green accounting on sustainable development is due to the companies studied not clearly defining the indicators of green accounting in their financial statements. Information related to social and environmental issues has not been fully disclosed. In addition, some of the companies studied tend to appoint few women as directors, which is suspected to be the reason for the unproven influence of women on the board of directors on sustainability development
Diversifying Other New Normal Approach on Livelihood Development: Extension Strategies for Poverty Alleviation
Full text linkThis study evaluates and analyzes the extension projects required in Barangay La Paz, Bayabas, Surigao del Sur, to align effectively with the extension agenda of Northeastern Mindanao State University (NEMSU). The research focused on establishing a set of priority projects aimed at supporting poverty alleviation and improving community living standards. Utilizing a descriptive quantitative approach, data were collected from 146 respondents through a rigorously validated and reliable research instrument over a six-month period. The study posits that a transition toward a market-driven extension system is essential to increase community income, stimulate rural entrepreneurship, and create employment opportunities. The results indicate a strong demand for both soft and hard skills training among the community, highlighting a need for formal education in entrepreneurship and livelihood activities. These findings underscore the potential of the University’s extension program to foster sustainable socio-economic development by addressing community-specific needs. The insights from this study inform local legislative and university planning, providing a strategic foundation for selecting extension projects with the highest relevance and impact on beneficiaries