Proceeding of Accounting, Management, Business and Sustainability
type: channel
description: PROCEEDING INFORMATION Proceeding title Proceeding of Accounting, Management, Business and Sustainability Initials AMBS ISSN Online 3048-0205 Frequency 1 issues per year Copublisher CV. Doki Course and Training (Publihser Legality) collaborates with Ikatan Akuntan Indonesia (IAI) Wilayah Sumatera Selatan (Memorandum of Understanding), Sekolah Tinggi Ekonomi Islam (STEI) Al Furqon Prabumulih (Document MoU), Komite Daerah Ekonomi dan Keuangan Syariah (KDEKS) Provinsi Sumatera Selatan (Document MoU) Subject Areas Accounting, Management, Business and Sustainability Citation Analysis Google Scholar |Others Proceeding of Accounting, Management, Business and Sustainability published by Ikatan Akuntan Indonesia (IAI) Wilayah Sumatera Selatan collaborates with CV. Doki Course and Training. The papers to be published are the results of scientific works presented at Conference organized by Ikatan Akuntan Indonesia (IAI) Wilayah Sumatera Selatan or by CV. Doki Course and Training, other institutions that will collaborate. It covers problems in psychological studies such as Accounting, Management, Business and Sustainability. It is published one a year, in December. There are two version of publication; print out (p) with ISSN and electronic (e) with ISSN Online: 3048-0205
publisher: Ikatan Akuntan Indonesia (IAI) Wilayah Sumatera Selatan collaborates with CV. Doki Course and Training
language: en
publication name: Proceeding of Accounting, Management, Business and Sustainability
issn: 3048-0205
copyright: This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
items: Penerapan Prinsip Ekonomi Islam Dalam Mengkonsumsi
items: Peran Zakat Dan Wakaf Dalam Mendorong Pertumbuhan Ekonomi Syariah
items: Analisis Dampak Keberadaan Minimarket Terhadap Warung Tradisional Di Palembang
items: Konsep Pengembangan Sumber Daya Manusia Pada Lembaga Keuangan Syariah
items: Peran Inklusi Keuangan Dalam Peningkatan Akses Layanan Keuangan Syariah Di Wilayah Pedesaan
items: Tantangan Regulasi Ekonomi Syariah Di Indonesia Era Globalisasi
items: Strategi Perbankan Syariah Dalam Peningkatan Kepuasan Nasabah
items: Penerapan Peraturan Perbankan Syariah Pada Prinsip Ekonomi Syariah
items: Dampak Globalisasi Terhadap Ekonomi Nrgara Berkembang
items: Peran Prinsip Syariah Dalam Institusi Keuangan
items: Peran Sektor Keuangan Syariah Dalam Mendukung Umkm Di Indonesia
items: Penerapan Prinsip Ekonomi Syariah Dalam Pasar Modal
items: Peran Bank Syariah Terhadap Stabilitas Ekonomi
items: Peran Zakat Dalam Pengentasan Kemiskinan di Kota Palembang
items: Inovasi Dalam Layanan Perbankan Digital dan Pengaruhnya Terhadap Kepuasan Pelanggan
items: Dampak Kebijakan Moneter Terhadap Stabilitas Ekonomi Global
items: Pengembangan Ekonomi Syariah Pada Masa Globalisasi
items: Pengaruh Etika Bisnis Islam Di Era Ekonomi Digital
items: THE INFLUENCE OF TAX SYSTEM AND TAX JUSTICE ON TAXPAYER PERCEPTIONS OF TAX EVASION DURING THE COVID 19 PANDEMIC
items: FACTORS THAT INFLUENCE VILLAGE FINANCIAL MANAGEMENT ACCOUNTABILITY IN THE SUB-DISTRICT OF SELAT PENUGUAN BANYUASIN DISTRICT
items: PERFORMANCE ASSESSMENT OF REGIONAL PUBLIC SERVICE AGENCY (BLUD) BY USING THE TRIPLE BOTTOM LINE PERSPECTIVE
items: URGENCY: THE NEED FOR DISCLOSURE OF SUSTAINABILITY REPORTS IN THE PUBLIC SECTOR
items: FINANCIAL SUSTAINABILITY IN SOUTH SUMATRA PROVINCE
items: MARKETING MIX AND SHARIA COMPLIANCE ON CUSTOMER TRUST OF BANK SYARIAH INDONESIA (BSI) PALEMBANG
items: EVALUATION OF THE IMPLEMENTATION OF OJK CIRCULAR LETTER NUMBER 16 OF 2021
items: A DECADE OF RESEARCH ON THE IMPACT OF HERFINDHL’S STRATEGY INDEX AND CORPORATE PERFORMANCE: A LITERATURE REVIEW
items: OPTIMIZING FIRM VALUE THROUGH INVESTMENT DECISIONS: THE ROLE OF DIVIDEND POLICY AS A MEDIATING VARIABLE
items: FIRM SIZE MODERATING PROFITABILITY’S IMPACT ON ISLAMIC SOCIAL REPORTING (ISR)
items: THE USE OF ECONOMETRIC MODELS TO DETERMINE TAX INCENTIVES FOR INVESTORS
items: THE INFLUENCE OF DIGITAL MARKETING ON THE INCREASE OF MSMES INCOME IN PALEMBANG

Penerapan Prinsip Ekonomi Islam Dalam Mengkonsumsi
type: item
description: Mengurangi atau menghabiskan nilai suatu barang atau jasa untuk memenuhi kebutuhan seseorang disebut konsumsi. Konsumsi memiliki peran penting dalam setiap perekonomian karena konsumsi adalah kunci kehidupan manusia. Konsumsi memainkan peran penting dalam sistem perekonomian. Produksi dan distribusi akan terjadi karena ada konsumsi. Oleh karena itu, akan menggerakkan roda ekonomi. Dalam ekonomi Islam, konsumsi tidak sekadar mengurangi nilai barang atau jasa untuk memenuhi kebutuhan secara bertahap, tetapi lebih dari itu. Ketentuan-ketentuan yang berlaku dalam agama Islam, seperti al-Qur'an, Hadits Nabi Muhammad SAW, ijma' ulama, qiyas, dan lainnya, mengatur konsumsi. Ada beberapa jenis makanan yang diizinkan untuk dikonsumsi, apakah itu halal atau haram, baik atau buruk, dan memiliki manfaat atau keuntungan yang diberikan oleh Allah SWT.
subject: Articles
  topic: section
subject: Konsumsi dalam Islam
  topic: keywords
subject: teori konsumsi dalam Islam
  topic: keywords
subject: tujuan konsumsi dalam islam
  topic: keywords
subject: norma dan etika konsumsi
  topic: keywords
subject: prinsip konsumsi.
  topic: keywords
creator: Bunga Nova Aurelia
creator: Aisyah Bella
creator: M.Adhe Rizky Ramadhan
creator: Fariza Putra Rhomadon
creator: Muhammad Syaifullah Kadavi
creator: Nyimas Chelsea Valery
creator: Nur Intan Kartika
rights: Copyright (c) 2024 Bunga Nova Aurelia, Aisyah Bella, M.Adhe Rizky Ramadhan, Fariza Putra Rhomadon , Muhammad Syaifullah Kadavi, Nyimas Chelsea Valery, Nur Intan Kartika https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 48
ending page: 53

Peran Zakat Dan Wakaf Dalam Mendorong Pertumbuhan Ekonomi Syariah
type: item
description: Zakat dan wakaf memiliki peran yang signifikan dalam meningkatkan pendapatan nasional suatu negara. Peran zakat dan upah dalam meningkatkan pendapatan nasional dapat dilihat dari beberapa aspek ekonomi. Agar zakat dan wakaf dapat memberikan kontribusi terhadap pertumbuhan pendapatan nasional, maka penting untuk menyelaraskannya dengan potensi ekonomi dunia yang sebenarnya. Penelitian ini menggunakan metode analisis kuantitatif deskriptif sebagai alat kerja untuk menyelidiki data yang diberikan. Data yang digunakan berasal dari beberapa studi literatur, termasuk artikel ilmiah dan sumber-sumber yang dapat dipercaya. Selain itu juga mencakup informasi yang relevan dari buku, artikel, laporan penelitian, dan sumber-sumber lain yang berkaitan dengan kajian topik ini. Hasil penelitian menunjukkan bahwa untuk mencapai tujuan peningkatan pendapatan nasional melalui zakat dan upah, sangat penting untuk menangani dan mengembangkan dana tersebut dengan baik. Zakat dan waktu sangat penting dalam kampanye ini.
subject: Articles
  topic: section
subject: Zakat
  topic: keywords
subject: Wakaf
  topic: keywords
creator: Muthia Salwa Nur Anisa Putri
creator: Rena Misuliana
creator: Meyla Marcelina
creator: Asmawat
creator: Intan Mahdiah
rights: Copyright (c) 2024 Muthia Salwa Nur Anisa Putri, Rena Misuliana, Meyla Marcelina, Asmawat, Intan Mahdiah https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 116
ending page: 122

Analisis Dampak Keberadaan Minimarket Terhadap Warung Tradisional Di Palembang
type: item
description: Perubahan pola belanja masyarakat Palembang dari warung tradisional ke minimarket telah membawa dampak signifikan pada berbagai aspek ekonomi, sosial, budaya, dan lingkungan. Artikel ini menyajikan analisis mendalam tentang dampak keberadaan minimarket terhadap warung tradisional di Palembang, dengan fokus pada pergeseran preferensi konsumen, implikasi ekonomi, sosial, budaya, dan lingkungan, serta strategi adaptasi yang dapat dilakukan oleh warung tradisional. Melalui pendekatan deskriptif kualitatif dengan menggunakan studi pustaka, penelitian ini menyajikan gambaran holistik tentang dinamika interaksi antara minimarket dan warung tradisional di Palembang, serta implikasinya bagi keberlanjutan ekonomi, sosial, budaya, dan lingkungan di kota tersebut.
subject: Articles
  topic: section
subject: Adaptasi
  topic: keywords
subject: Ekonomi
  topic: keywords
subject: Minimarket
  topic: keywords
subject: Tradisional
  topic: keywords
creator: Indah Mutmainna
creator: Tasya Faizah
creator: Yulia Asta
creator: Khoirul Umam
creator: Yuki Marisha
creator: Ahyaina Mutia
rights: Copyright (c) 2024 Indah Mutmainna, Tasya Faizah, Yulia Asta, Khoirul Umam, Yuki Marisha, Ahyaina Mutia https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 91
ending page: 97

Konsep Pengembangan Sumber Daya Manusia Pada Lembaga Keuangan Syariah
type: item
description: Konsep pengembangan sumber daya manusia (SDM) yang diterapkan dalam lembaga keuangan syariah. pengembangan SDM menjakdi kunci utama dalam meningkatkan kinerja pekerja dan perusahaan dalam lembaga keuangan syariah. Penelitian bertujuan untuk menganalisis pengembangan SDM dalam persepektif syariah dan apa saja faktor yang mendasarinya. Metode penelitian ini menggunakan kualitatif dengan menggunakan tinjauan literatur sebagai metode utama untuk mengumpulkan data.
subject: Articles
  topic: section
subject: Pembangunan
  topic: keywords
subject: Manusia
  topic: keywords
subject: Keuangan
  topic: keywords
subject: Syariah
  topic: keywords
subject: Lembaga
  topic: keywords
subject: Sumber Daya
  topic: keywords
creator: Sherly Aulia
creator: Muhammad Izzudin Alhapiz
creator: Muhammad Dikki Doneroe
creator: Imas Dyana Hardianti
creator: M Ferdinan Amanda Saputra
rights: Copyright (c) 2024 Sherly Aulia, Muhammad Izzudin Alhapiz, Muhammad Dikki Doneroe, Imas Dyana Hardianti, M Ferdinan Amanda Saputra https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 70
ending page: 77

Peran Inklusi Keuangan Dalam Peningkatan Akses Layanan Keuangan Syariah Di Wilayah Pedesaan
type: item
description: Inklusi keuangan merupakan upaya untuk meningkatkan akses dan penggunaan layanan keuangan formal bagi seluruh lapisan masyarakat, termasuk di wilayah pedesaan. Sementara itu, layanan keuangan syariah menawarkan produk dan jasa keuangan yang sesuai dengan prinsip-prinsip Islam, seperti bebas bunga, berbagi risiko, dan mendukung sektor riil. Namun, akses masyarakat pedesaan terhadap layanan keuangan syariah masih terbatas. Penelitian ini bertujuan untuk menganalisis peran inklusi keuangan dalam meningkatkan akses masyarakat pedesaan terhadap layanan keuangan syariah. Metode Penelitian: Penelitian ini menggunakan jenis pendekatan kualitatif dengan metode deskriptif analitif. Data yang digunakan berasal dari berbagai sumber, seperti buku, jurnal ilmiah, e-book, dan artikel dari situs web yang relevan dengan topik penelitian. Hasil penelitian menunjukkan bahwa inklusi keuangan memainkan peran penting dalam meningkatkan akses masyarakat pedesaan terhadap layanan keuangan syariah, diantaranya meningkatkan akses masyarakat pedesaan, mendorong penggunaan produk keuangan syariah, meningkatkan literasi keuangan syariah, mendukung pembangunan ekonomi pedesaan, mendukung tujuan inklusi keuangan nasional dan mengurangi kesenjangan (inequality) dan rigiditas low income trap. Peningkatan akses dan penggunaan layanan keuangan syariah di wilayah pedesaan melalui inklusi keuangan berdampak positif pada pemberdayaan ekonomi masyarakat, pengurangan kemiskinan, dan peningkatan kesejahteraan.
subject: Articles
  topic: section
subject: Inklusi Keuangan
  topic: keywords
subject: Layanan Keuangan Syariah
  topic: keywords
subject: Wilayah Pedesaan
  topic: keywords
subject: Pemberdayaan Ekonomi
  topic: keywords
creator: Chesa Aliayani
creator: Iftiya Argoyani Munda
creator: M. Dirga Alfa Riski
creator: Muhammad Irhas
creator: Naila Maryam Ramadhani
creator: Ria Rismawati
creator: Rida Nianah
rights: Copyright (c) 2024 Chesa Aliayani, Iftiya Argoyani Munda, M. Dirga Alfa Riski, Muhammad Irhas, Naila Maryam Ramadhani, Ria Rismawati, Rida Nianah https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 106
ending page: 113

Tantangan Regulasi Ekonomi Syariah Di Indonesia Era Globalisasi
type: item
description: Tantangan regulasi ekonomi syariah di Indonesia merupakan topik yang penting dalam perkembangan ekonomi syariah di negara ini. Dalam jurnal ini, para penulis membahas berbagai aspek tantangan regulasi ekonomi syariah, Regulasi ekonomi syariah di Indonesia menghadapi sejumlah tantangan yang perlu diatasi untuk memastikan pertumbuhan yang berkelanjutan dan inklusif. Tulisan ini bertujuan untuk menganalisis tantangan utama yang dihadapi oleh regulasi ekonomi syariah di Indonesia serta memberikan rekomendasi untuk mengatasi permasalahan tersebut.
subject: Articles
  topic: section
subject: Ekonomi Syariah
  topic: keywords
subject: Globalisasi
  topic: keywords
subject: Regulasi
  topic: keywords
subject: Kapitalisme
  topic: keywords
creator: Cika Yuliawati
creator: Anisha Khaira
creator: Hani Muazila
creator: Silvia Sasabella
creator: Fatia Khairani
rights: Copyright (c) 2024 Cika Yuliawati, Anisha Khaira, Hani Muazila, Silvia Sasabella, Fatia Khairani https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 85
ending page: 90

Strategi Perbankan Syariah Dalam Peningkatan Kepuasan Nasabah
type: item
description: syariah. Tujuan penelitian ini adalah untuk menciptakan kepuasan nasabah terhadap kualitas layanan yang diberikan oleh bank. Tujuan penelitian ini adalah bagaimana mengembangkan inovasi produk keuangan dan perbankan syariah agar dapat mempertahankan dan meningkatkan kepuasan nasabah atau konsumen yang sudah ada serta meningkatkan perluasan pasar yang masih terbuka lebar bagi kemajuan keuangan dan perbankan syariah di Indonesia. Peningkatan kepuasan nasabah merupakan suatu keharusan bagi perbankan syariah, mengingat persaingan dalam bisnis jasa keuangan semakin ketat. Kepuasan nasabah dapat mempertahankan eksistensi perbankan syariah. Salah satu instrumen yang dapat meningkatkan kepuasan nasabah adalah dengan memberikan layanan yang berkualitas. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas layanan perbankan syariah terhadap kepuasan nasabah. Penelitian ini merupakan penelitian kuantitatif yang terdiri dari kualitas layanan bank dengan indikator bukti fisik, keandalan, daya tanggap, jaminan, empati, dan kepatuhan syariah sebagai variabel independen. Kepuasan nasabah merupakan respons emosional yang dirasakan oleh nasabah ketika menikmati pengalaman menggunakan suatu produk/layanan. Industri perbankan menyediakan fasilitas m-banking untuk kepuasan nasabah.
subject: Articles
  topic: section
subject: Perbankan
  topic: keywords
subject: Kualitas
  topic: keywords
subject: inovasi
  topic: keywords
subject: Pelayanan
  topic: keywords
subject: Empati
  topic: keywords
creator: Amanah Amalia
creator: Mezi Novisya
creator: Aldi Saputra
creator: Aidil Fitriansyah
creator: Mis’ad Akilil Hasan
creator: Clara Ayu Febiana
rights: Copyright (c) 2024 Amanah Amalia, Mezi Novisya, Aldi Saputra, Aidil Fitriansyah, Mis’ad Akilil Hasan, Clara Ayu Febiana https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 45
ending page: 47

Penerapan Peraturan Perbankan Syariah Pada Prinsip Ekonomi Syariah
type: item
description: Penerapan regulasi perbankan Islam terhadap prinsip-prinsip ekonomi Islam bertujuan untuk memastikan bahwa lembaga keuangan mematuhi aturan dan prinsip-prinsip Syariah. Regulasi perbankan Islam melarang riba, maysir (perjudian), qimar (perjudian), prinsip bagi hasil, dan larangan berinvestasi pada perusahaan yang dianggap haram. Regulasi perbankan Islam juga menekankan prinsip keadilan dan transparansi, yang mewajibkan bank Islam untuk bertindak adil dan memberikan informasi yang jelas dan jujur ​​kepada nasabah tentang produk dan layanan yang mereka sediakan. Penerapan regulasi perbankan Islam terhadap prinsip-prinsip ekonomi Islam bertujuan untuk menciptakan sistem keuangan yang adil, transparan, dan konsisten dengan nilai-nilai Islam.
subject: Articles
  topic: section
subject: Implementasi
  topic: keywords
subject: Regulasi
  topic: keywords
subject: Prinsip
  topic: keywords
creator: Chalista Ramadania
creator: Indah Rizki Amelia
creator: Khairunisa Maharani
creator: Yunita
creator: Nabilah Salsabila
creator: Akhtar Dirgantara
rights: Copyright (c) 2024 Chalista Ramadania, Indah Rizki Amelia, Khairunisa Maharani, Yunita, Nabilah Salsabila, Akhtar Dirgantara https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 63
ending page: 69

Dampak Globalisasi Terhadap Ekonomi Nrgara Berkembang
type: item
description: Negara berkembang sangat dipengaruhi oleh globalisasi ekonomi. Peningkatan investasi dan perdagangan, pertumbuhan ekonomi, dan peningkatan daya saing industri adalah beberapa dampak positifnya. Namun, dampak yang tidak menguntungkan seperti persaingan yang ketat, kerentanan terhadap perubahan pasar, dan ketimpangan pendapatan. Negara-negara berkembang harus menggunakan pendekatan yang tepat untuk mengimbangi dampak negatif dan memanfaatkan manfaat globalisasi. Kebijakan perdagangan yang tepat, kerja sama internasional, peningkatan daya saing industri lokal, dan pembangunan infrastruktur adalah strategi-strategi tersebut. Hukuman ekonomi nasional dipengaruhi oleh globalisasi ekonomi, yang harus berfungsi sebagai alat untuk mengintegrasikan kepentingan internal, nasional, dan internasional. Tekanan perdagangan yang semakin kompetitif, multinasionalisasi produksi, integrasi pasar keuangan, dan investasi modal dari seluruh dunia meningkatkan tekanan ekonomi. Strategi dapat digunakan untuk mengatasi dampak globalisasi ekonomi dengan berpartisipasi secara aktif dalam proses negosiasi dengan pihak-pihak globalisasi dan menetapkan hukum ekonomi nasional, terutama yang berkaitan dengan penanaman modal asing, dengan mempertimbangkan kepentingan nilai global untuk mendorong pertumbuhan ekonomi nasional.
subject: Articles
  topic: section
subject: ekonomi
  topic: keywords
subject: Globalisasi
  topic: keywords
subject: investasi
  topic: keywords
subject: pertumbuhan
  topic: keywords
creator: Nazala Ramadani
creator: Naura Fadhila
creator: Cndy Aulia Rahma
creator: Tiara Firdina
creator: Auliya Rahmi Fahira
creator: Nurjannah Tanti Andin
rights: Copyright (c) 2024 Nazala Ramadani, Naura Fadhila, Cndy Aulia Rahma, Tiara Firdina, Auliya Rahmi Fahira, Nurjannah Tanti Andin https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 40
ending page: 44

Peran Prinsip Syariah Dalam Institusi Keuangan
type: item
description: Artikel ini membahas tentang penerapan prinsip syariah dalam institusi keuangan di Indonesia. Artikel ini bertujuan untuk memberikan gambaran tentang bagaimana prinsip-prinsip syariah diterapkan dalam berbagai aspek kegiatan institusi keuangan, seperti pembiayaan, investasi, dan penghimpunan dana. Metode yang digunakan dalam penulisan artikel ini adalah metode kepustakaan, dengan mengumpulkan data dan informasi dari berbagai sumber, seperti buku, jurnal ilmiah, situs web, laporan penelitian, dan peraturan perundang-undangan. Hasil penelitian menunjukkan bahwa penerapan prinsip syariah dalam institusi keuangan di Indonesia telah berkembang pesat dalam beberapa tahun terakhir. Hal ini terlihat dari semakin banyaknya bank syariah dan lembaga keuangan syariah lainnya yang didirikan, serta semakin tingginya minat masyarakat terhadap produk dan layanan keuangan syariah.
subject: Articles
  topic: section
subject: Prinsip syariah
  topic: keywords
subject: Institusi keuangan
  topic: keywords
subject: Lembaga keuangan
  topic: keywords
subject: Keuangan syariah
  topic: keywords
subject: Akad syariah
  topic: keywords
subject: Riba
  topic: keywords
subject: Ijarah
  topic: keywords
creator: Rati
creator: Indah Rizki Amelia
creator: Yulia Asta
creator: Venny Marchella
creator: SumiDestiara
creator: Arindha Ramadhani
rights: Copyright (c) 2024 Rati, Indah Rizki Amelia, Yulia Asta, Venny Marchella, SumiDestiara, Arindha Ramadhani https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 98
ending page: 105

Peran Sektor Keuangan Syariah Dalam Mendukung Umkm Di Indonesia
type: item
description: Sektor keuangan syariah di Indonesia mendukung Usaha Mikro Kecil dan Menengah (UMKM) dengan berbagai cara. Dengan memperkuat peran UMKM sebagai punggung perekonomian, situasi makroekonomi Indonesia juga diharapkan semakin tahan banting terhadap ketidakpastian global di tahun-tahun mendatang.Perbankan syariah juga ikut andil dalam pemulihan UMKM sebagai salah satu cara untuk mengakses perbankan digital yang mudah, cepat, dan sesuai dengan kebutuhan UMKM Oleh karena itu tujuan penelitian ini adalah untuk mengetahui peran lembaga keuangan syariah terhadap pertumbuhan UMKM di Indonesia. pertumbuhan dan perkembangan UMKM di sektor fisik. UMKM mrmiliki kemampuan mengatasi permasalahan yang dihadapai negara sedang berkembang (NSB) jika dimanfaatkan dengan baik.
subject: Articles
  topic: section
subject: Peran UMKM
  topic: keywords
subject: Lembaga keuangan syariah
  topic: keywords
subject: Prinsip prinsip
  topic: keywords
subject: Permasalahan
  topic: keywords
subject: Pemberdayaan
  topic: keywords
creator: Dwi Larasati
creator: Marsha Azzahrah PA
creator: Lala Jesika
creator: Raissa Putri NA
creator: Putri Rahmawati
rights: Copyright (c) 2024 Dwi Larasati, Marsha Azzahrah PA, Lala Jesika, Raissa Putri NA, Putri Rahmawati https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 78
ending page: 84

Penerapan Prinsip Ekonomi Syariah Dalam Pasar Modal
type: item
description: Pasar modal merupakan salah satu tonggak penting perekonomian global saat ini. Banyak industri dan perusahaan memanfaatkan lembaga pasar modal sebagai sarana untuk meningkatkan investasi dan memperkuat posisi keuangannya. Bahkan, pasar modal telah menjadi urat nadi keuangan perekonomian modern. Ekonomi modern tidak mungkin terwujud tanpa pasar modal yang terorganisasi dengan baik. Apalagi dengan adanya pasar modal berbasis syariah. Melalui keberadaan pasar modal syariah, memberikan peluang bagi umat Islam maupun non-Muslim yang ingin menginvestasikan dananya sesuai dengan prinsip syariah, sehingga menghadirkan ketenangan dan kepercayaan dalam bertransaksi halal. Peluncuran Jakarta Islamic Index (JII) Indonesia pada tahun 2000 sebagai Pasar Modal Syariah memberikan kesempatan kepada para investor untuk menginvestasikan dananya pada perusahaan-perusahaan yang berpegang teguh pada prinsip syariah. Indeks Syariah menawarkan berbagai produk di JII dan ISSI. Contoh: saham, obligasi, sukuk, reksa dana syariah, dan lain sebagainya. Artikel ini mencoba menjelaskan penerapan prinsip ekonomi syariah di pasar modal syariah yang menjadi dasar beroperasinya pasar modal syariah.
subject: Articles
  topic: section
subject: Ekonomi syariah
  topic: keywords
subject: pasar modal syariah
  topic: keywords
subject: investasi
  topic: keywords
creator: Zahratul Hayat
creator: Nisiria Muniro
creator: Ari Hermawan Prayuda
creator: Revansa
creator: Meilisa Aminah Putri
rights: Copyright (c) 2024 Zahratul Hayat, Nisiria Muniro, Ari Hermawan Prayuda, Revansa, Meilisa Aminah Putri https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 54
ending page: 62

Peran Bank Syariah Terhadap Stabilitas Ekonomi
type: item
description: Peran perbankan syariah sangat penting bagi perekekonomian saat ini. Secara umum fungsi perbankan syariah sama dengan perbankan konvensional yaitu sebagai sektor keuangan perantara dan sektor riil. Sektor perbankan berperan dalam stabilitas dan tingkat pertumbuhan uang beredar dalam perekonomian. Kemampuan perbankan dalam mengelola dana publik dan menciptakan siklus bisnis yang sehat akan mendorong stabilitas sistem keuangan. Bisnis perbankan syariah mengalami pertumbuhan dilihat dari jumlah bank dan bank syariah yang terus meningkat. Namun, menurunnya laju pertumbuhan aset, akselerasi peningkatan pangsa perbankan syariah akan semakin melandai, bahkan Kembali menurun. Maka kemampuan bank untuk mengelola dana masyarakat dan menciptakan siklus bisnis yang sehat akan mendorong stabilitas sistem keuangan. Tidak diragukan lagi bahwa lembaga keuangan mempunyai peran yang sangat penting dalam mendukung pembangunan ekonomi. Penelitian ini menyimpulkan bahwa bank syariah, meskipun beroperasi tanpa bunga dan tetap melakukan tugas pengoperasiannya dengan prinsip sistem untung dan rugi, ia berkinerja baik dalam melakukan mobilisasi, alokasi dan pemanfaatan sumber dayanya untuk pembangunan ekonomi. Ini berkinerja baik mobilisasi, tabungan,perolehan pendapatan dan kekayaan dan akumulasi aset serta kredit pembiayaan dalam kerangka syariah dengan menerapkan prinsip-prinsip seperti Murabahah dan pembiayaan Mudarabah.
subject: Articles
  topic: section
subject: Peran Bank Syariah
  topic: keywords
subject: Keunggulan dan Kelemahan - Bank Syariah
  topic: keywords
subject: Peran Bank bagi Pengendalian Harga
  topic: keywords
creator: Destyana
creator: Ocha Ramadani
creator: Suci Eka Saputri
creator: Mirza Lulhairo
creator: Dally Gusti Alfariz
rights: Copyright (c) 2024 Destyana, Ocha Ramadani, Suci Eka Saputri, Mirza Lulhairo, Dally Gusti Alfariz https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 33
ending page: 39

Peran Zakat Dalam Pengentasan Kemiskinan di Kota Palembang
type: item
description: Kemiskinan adalah masalah utama yang terus mendapat perhatian dalam setiap periode pemerintahan di Indonesia. Meskipun berbagai program pengentasan kemiskinan telah dilaksanakan, dampaknya masih terbatas. Konsep Sharing Economy, yang diterapkan melalui zakat, menawarkan potensi untuk mengurangi kemiskinan dengan cara memberdayakan masyarakat melalui saling berbagi dan memberi. Studi menampilkan yaitu zakat dapat menurunkan jumlah dan tingkat kemiskinan serta mengurangi kedalaman dan keparahan kemiskinan. Namun, di beberapa kota seperti Palembang, peran zakat dalam mengentaskan kemiskinan seringkali tidak optimal. Metode analisis deskriptif dipakai untuk mengeksplorasi peran zakat dalam pengentasan kemiskinan di Palembang, dengan harapan memberikan pemahaman yang komprehensif dan rekomendasi konkret bagi pihak terkait untuk meningkatkan efektivitas pemakaian zakat dalam memerangi kemiskinan.
subject: Articles
  topic: section
subject: Zakat
  topic: keywords
subject: Kemiskinan
  topic: keywords
subject: Kota Palembang
  topic: keywords
creator: Fathimah Hanun
creator: Nayla Arta Setia Anjeli
creator: Irwan Fadilah
creator: Maryeta Saskia
creator: Husin Abid
rights: Copyright (c) 2024 Fathimah Hanun, Nayla Arta Setia Anjeli, Irwan Fadilah, Maryeta Saskia, Husin Abid https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 26
ending page: 32

Inovasi Dalam Layanan Perbankan Digital dan Pengaruhnya Terhadap Kepuasan Pelanggan
type: item
description: Penelitian ini bertujuan untuk mengetahui apakah layanan digital perbankan berpengaruh terhadap kepuasan nasabah perbankan. Sesuai dengan penelitian terdahulu terdapat enam pengukuran layanan digital perbankan yang berpengaruh terhadap kepuasan nasabah perbankan yaitu kenyamanan, kualitas fungsional, employee customer engagement,digital banking service quality, merek/kepercayaan, dan inovasi perbankan digital (Mbama &amp; Ezepue, 2018). Teknik analisis data yang digunakan adalah analisis verifikatif kuantitatif. Data yang digunakan adalah data primer yang mana dibagikannya kuesioner kepada responden yang menggunakan layanan digital perbankan PT Bank Central Asia, Tbk. (Bank BCA). Untuk hipotesis dilakukan pengujian analisis regresi berganda. Sebelum pengujian tersebut dilakukannya pengujian instrumen data dan uji asumsi klasik. Total keseluruhan 136 orang responden, hasil penelitian ini menunjukkan bahwa kenyamanan, kualitas fungsional, digital banking service quality, merek/ kepercayaan, employee customer engagement, dan inovasi perbankan digital berpengaruh signifikan terhadap kinerja kepuasan nasabah Bank BCA. Namun secara parsial, menunjukkan kenyamanan, digital banking service quality, dan merek /kepercayaan tidak berpengaruh terhadap kinerja kepuasan nasabah perbankan. Sedangkan kualitas fungsional, employee customer engagement, dan inovasi perbaankan digital berpengaruh terhadap kinerja kepuasan nasabah perbankan.
subject: Articles
  topic: section
subject: Inovasi Perbankan Digital
  topic: keywords
subject: Kinerja Kepuasan Nasabah Perbankan
  topic: keywords
subject: Kualitas Layanan Digital Perbankan
  topic: keywords
creator: Mauliya Devina
creator: Aninin
creator: Siti Aisyah
creator: Deli Firmasyah
creator: Vita Istiqomah
creator: Muhammad Tio Pratama
rights: Copyright (c) 2024 Mauliya Devina, Aninin, Siti Aisyah, Deli Firmasyah, Vita Istiqomah, Muhammad Tio Pratama https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 21
ending page: 25

Dampak Kebijakan Moneter Terhadap Stabilitas Ekonomi Global
type: item
description: Kebijakan moneter memiliki dampak signifikan terhadap stabilitas ekonomi global. Artikel ini mengeksplorasi dampak kebijakan moneter terhadap stabilitas ekonomi global melalui pendekatan analisis komprehensif. Pertama, artikel ini mengidentifikasi berbagai instrumen kebijakan moneter yang digunakan oleh bank sentral untuk mengatur suku bunga, jumlah uang beredar, dan nilai tukar. Selanjutnya, dibahas dampak kebijakan moneter terhadap perekonomian domestik, termasuk pertumbuhan ekonomi, inflasi, dan tingkat pengangguran. Kemudian, artikel ini mengevaluasi bagaimana kebijakan moneter dalam satu negara dapat berdampak pada stabilitas ekonomi global melalui transmisi saluran keuangan dan perdagangan. Selain itu, artikel ini mempertimbangkan tantangan yang dihadapi oleh kebijakan moneter dalam konteks globalisasi dan interkoneksi pasar keuangan internasional. Akhirnya, implikasi kebijakan untuk stabilitas ekonomi global dibahas, termasuk perlunya kerja sama internasional dan koordinasi kebijakan antarnegara untuk mengatasi dampak negatif dari fluktuasi moneter terhadap stabilitas ekonomi global secara keseluruhan. Penelitian ini memberikan wawasan yang penting bagi pembuat kebijakan, akademisi, dan praktisi ekonomi untuk memahami kompleksitas hubungan antara kebijakan moneter dan stabilitas ekonomi global.
subject: Articles
  topic: section
subject: Kebijakan moneter
  topic: keywords
subject: stabilitas ekonomi global
  topic: keywords
subject: bank sentral
  topic: keywords
subject: saluran transmisi
  topic: keywords
subject: kerjasama internasional
  topic: keywords
creator: Diko Andrian
creator: Muhamad Naufal
creator: Rahmat Hidayat
creator: Bambang Cahyadi
creator: Indri Agustin
creator: Silvia Abeliana
rights: Copyright (c) 2024 Diko Andrian, Muhamad Naufal, Rahmat Hidayat, Bambang Cahyadi, Indri Agustin, Silvia Abeliana https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-03-10
publication date: 2025-03-10
starting page: 15
ending page: 20

Pengembangan Ekonomi Syariah Pada Masa Globalisasi
type: item
description: Penelitian ini bertujuan untuk mengkaji pengembangan ekonomi syariah dalam era globalisasi. Dalam era globalisasi pengembangan ekonomi syariah merupakan salah satu strategi untuk mencapai kesejahteraan dan pembangunan yang terintegrasi dengan prinsip-prinsip syariah. Sistem ekonomi syariah bertujuan untuk menciptakan kesejahteraan dan kebahagiaan manusia berdasarkan moralitas dan etika Islam. Pada dasarnya ekonomi syariah adalah ekonomi Rabbani dan insan yang terdiri dari prinsip-prinsip dasar seperti maqasid Syari'ah, khilafah, tanggung jawab dan kebebasan. Dalam hal ini pengembangan ekonomi syariah diperlukan untuk mengatasi permasalahan di era globalisasi. Hasil penelitian menunjukkan bahwa sistem ekonomi syariah sedang mengalami transformasi signifikan karena globalisasi pemerintahan baru, seperti pasar modal Islam, dan sistem Bank Islam, telah mempermudah pertumbuhan ekonomi syariah.
subject: Articles
  topic: section
subject: Globalisasi
  topic: keywords
subject: Ekonomi Syariah
  topic: keywords
subject: Tantangan
  topic: keywords
subject: Peluang, Kendala
  topic: keywords
subject: Pengembangan
  topic: keywords
creator: Meliza Ambarwati
creator: Salsabila Junaidi
creator: Ladi Zain
creator: Mieke Putri Anjeli
creator: Kirani
rights: Copyright (c) 2024 Meliza Ambarwati, Salsabila Junaidi, Ladi Zain, Mieke Putri Anjeli, Kirani https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-12-30
publication date: 2024-12-30
starting page: 8
ending page: 14

Pengaruh Etika Bisnis Islam Di Era Ekonomi Digital
type: item
description: Pada era digital ekonomi, penting untuk mempertimbangkan bagaimana prinsip-prinsip etika bisnis islam beradaptasi. Fokus pada transparasi, keadilan, dan keberkahan dapat memandu perilaku bisnis dalam menjaga integrasi, mengatasi tantangan etis, dan mempromosikan Pembangunan ekonomi yang berkelanjutan. Integritas nilai-nilai islam dalam model bisnis digital dapat memperkuat kepercayaan konsumen dan membangun fondasi yang kuat untuk pertumbuhan ekonomi yang inklusif. Berdasarkan lima aksioma etika bisnis islam, hal ini harus diimbangin dengan penerapan etika bisnis didalamnya, ada beberapa prinsip etika yang harus diterapkan dalam bisnis islam, maka segala aktivitas ekonomi bisnis baik menggunakan digital ekonomi maupun non digital tetap harus sesuai dengan etika bisnis islam dan tidak boleh melanggar atau bertentangan dengan prinsip syariah. Penelitian ini bertujuan untuk melihat praktek-praktek bisnis yang ada dan menggunakan ekonomi digital sebagai sarana bisnis yang dijalankan, yang kemudian dilihat dan ditinjau menggunakan teori etika bisnis islam. Sehingga akan ditemukan semacam teori Batasan yang dilarang dan diperbolehkan yang diberikan oleh etika bisnis islam dalam melaksanakan bisnis melalui digital ekonomi.
subject: Articles
  topic: section
subject: Etika
  topic: keywords
subject: Bisnis Islam
  topic: keywords
subject: Ekonomi Digital
  topic: keywords
creator: Lili Pitriyani
creator: Samira Sartika
creator: Ruayzah Azimah
creator: Muhtadi
creator: Devi Lestari Noviana
creator: Izzatul zarah Balqis
rights: Copyright (c) 2024 Lili Pitriyani, Samira Sartika, Ruayzah Azimah, Muhtadi, Devi Lestari Noviana, Izzatul zarah Balqis https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-12-30
publication date: 2024-12-30
starting page: 1
ending page: 7

THE INFLUENCE OF TAX SYSTEM AND TAX JUSTICE ON TAXPAYER PERCEPTIONS OF TAX EVASION DURING THE COVID 19 PANDEMIC
type: item
description: This research examines the effect of the taxation system and tax justice on the perception of taxpayers regarding tax evasion during the Covid-19 pandemic, a case study at the Pratama Tax Service Office in Tigaraksa. The population in this research is an individual taxpayer who is registered at the Pratama Tax Service Office in Tigaraksa and the sampling in this research uses the slovin formula, thus obtaining 100 respondents as the research sample. This research uses quantitative methods. The sampling technique used in this research was determined through the accidental sampling method, i.e. data collection was collected by distributing questionnaires by chance. The data analysis technique used is multiple linear regression. Based on the analysis results show that the taxation system has a significant effect on the perception of taxpayers regarding tax evasion, which means that the better the taxation system, the less tax evasion can be minimized. In addition, tax justice has a significant effect on the perception of taxpayers regarding tax evasion, which means that the better tax justice, the less tax evasion tends to be. In this research, the most dominant variable influencing is the taxation system because it has a coefficient value of 0.463.
subject: Articles
  topic: section
subject: Taxation System
  topic: keywords
subject: Tax Justice
  topic: keywords
subject: Tax Evasion
  topic: keywords
creator: Martina Safitry
creator: Resta Editia Pratami
creator: Ai Nety Sumidartini
rights: Copyright (c) 2023 Martina Safitry, Resta Editia Pratami, Ai Nety Sumidartini https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 175
ending page: 182

FACTORS THAT INFLUENCE VILLAGE FINANCIAL MANAGEMENT ACCOUNTABILITY IN THE SUB-DISTRICT OF SELAT PENUGUAN BANYUASIN DISTRICT
type: item
description: This study aims to determine the effect of Village Apparatus Competence, Siskeudes Application, Community Participation and Financial Reporting Compliance on Village Financial Management Accountability in Selat Penuguan District, Banyuasin Regency. The data used is primary data and collected through questionnaires with saturated samples, namely those directly involved in village financial management consisting of the Village Head, Village Secretary, Village Treasurer, Head of Government and Village Operator. The analysis technique uses quantitative descriptive techniques. The results of the study of Village Devices (X1), Siskeudes Applications (X2) and Financial Reporting Compliance (X4) have a significant effect on village financial management so that it can be concluded that the variables of Village Device Competence (X1), Siskeudes Applications (X2) and Financial Reporting Compliance (X4) have a positive and significant relationship or effect on Village financial management accountability. Meanwhile, the Community Participation variable (X3) has no significant effect on the Accountability of Village financial management in Selat Penuguan District, Banyuasin Regency, South Sumatra Province.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Finance
  topic: keywords
subject: Village and Competency
  topic: keywords
creator: Sri Sutandi
creator: Masnoni
creator: Hilwa Angraini
creator: Dimas Try Handoko
rights: Copyright (c) 2023 Sri Sutandi, Masnoni, Hilwa Angraini, Dimas Try Handoko https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 161
ending page: 174

PERFORMANCE ASSESSMENT OF REGIONAL PUBLIC SERVICE AGENCY (BLUD) BY USING THE TRIPLE BOTTOM LINE PERSPECTIVE
type: item
description: This research aims to assess the performance of the Regional Public Service Agency (BLUD) using the Triple Bottom Line Perspective on the research objects of Ernaldi Bahar Regional Hospital, Palembang Bari Regional Hospital, and Ogan Ilir Regency Regional Hospital). This type of research is included in descriptive research of a developmental nature because the data obtained will be compared with established criteria, namely Regulation of the Director General of Treasury Number 36/PB/2016 dated 28 September 2016 concerning Guidelines for Performance Assessment of Public Service Agencies in the Health Services Sector. Performance measurement uses financial perspective performance, environmental perspective performance and social perspective performance. The research results can be concluded that the performance achievements of the three RSD BLUDs studied for the 2018 financial year were all in the good category. Based on the data obtained and the analysis carried out during the research, it can be concluded that the Regulation of the Director General of the Treasury Number 36/PB/2016 dated 28 September 2016 concerning Guidelines for Performance Assessment of Public Service Bodies in the Health Services Sector already contains the Triple Bottom Line concept.
subject: Articles
  topic: section
subject: Performance
  topic: keywords
subject: Financial Perspective
  topic: keywords
subject: Environmental Perspective
  topic: keywords
subject: Social Perspective
  topic: keywords
creator: Zein Ghozali
creator: Mahdi Hendrich
creator: Roy Saleh
creator: Nelly
creator: M. Iqbal Ghazali
rights: Copyright (c) 2023 Zein Ghozali, Mahdi Hendrich, Roy Saleh, Nelly, M. Iqbal Ghazali https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 143
ending page: 160

URGENCY: THE NEED FOR DISCLOSURE OF SUSTAINABILITY REPORTS IN THE PUBLIC SECTOR
type: item
description: The aim of this research is to provide an overview of the importance of implementing sustainability report disclosure in the public sector. This type of research is qualitative research using literature study and observation methods. The background of this research begins with recent movements in sustainable development that have increased the need for sustainability reporting in the public sector at various levels of government from central to regional levels. For example, institutions in Australia, Hong Kong, Japan, New Zealand and the UK are involved in reporting that includes environmental and social impacts of their operations. The results of this research provide considerations in the application of sustainability reports in the public sector such as in local governments, NGOs and the education sector, also encourage the socialization of sustainability reports in the public sector, including millennial accountants, and encourage the issuance
subject: Articles
  topic: section
subject: Disclosure
  topic: keywords
subject: Sustainability Reporting
  topic: keywords
subject: Public Sector
  topic: keywords
creator: Maulan Irwadi
creator: Mohamad Adam
creator: Inten Meutia
creator: Yusnaini
rights: Copyright (c) 2023 Maulan Irwadi, Mohamad Adam, Inten Meutia, Yusnaini https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 133
ending page: 142

FINANCIAL SUSTAINABILITY IN SOUTH SUMATRA PROVINCE
type: item
description: Local governments are given authority by the central government to run their own government in accordance with the principle of autonomy. The implementation of regional autonomy aims to improve community welfare through equitable economic development and create fiscal independence in order to achieve financial sustainability goals. This study aims to determine the effect of financial independence and debt to revenue ratio on financial sustainability in cities and regencies in South Sumatra Province. This study uses quantitative methods with panel data regression analysis tools and uses saturated sampling techniques to obtain samples derived from the 2017-2021 Local Government Financial Statements (LKPD) obtained from the Audit Board (BPK) website. The results of this study show that financial independence have a significant effect on financial sustainability, while debt to revenue ratio do not have a significant effect on financial sustainability. Financial independent and debt to revenue simultaneously have a significant effect on financial sustainability.
subject: Articles
  topic: section
subject: financial sustainability
  topic: keywords
subject: financial independence
  topic: keywords
subject: debt to revenue
  topic: keywords
creator: Muhammad Rifat Sebastian
creator: Anggeraini Oktarida
creator: Siska Aprianti
rights: Copyright (c) 2023 Muhammad Rifat Sebastian, Anggeraini Oktarida, Siska Aprianti https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 123
ending page: 132

MARKETING MIX AND SHARIA COMPLIANCE ON CUSTOMER TRUST OF BANK SYARIAH INDONESIA (BSI) PALEMBANG
type: item
description: The purpose of this study was to find out and analyze how much influence the marketing mix and sharia compliance have on the trust of BSI bank customers in Palembang City. A total of 170 respondents were selected by purposive technique. The primary data collection technique is in the form of distributing questionnaires using a Likert scale. Data analysis techniques using quantitative analysis with path analysis. The analysis tool uses the SmartPLS 4 application. The results show that: 1) Marketing mix has a positive and significant effect on trust as indicated by the path coefficient value of 0.475 with a t statistic value of 6.022> ttable (1.65408), and a P value of 0.000 <0. 05. 2) Sharia compliance has a positive and significant effect on trust as indicated by the path coefficient value of 0.300 with a t statistic value of 3.765.> t table (1.65408), and a P value of 0.000 <0.05.
subject: Articles
  topic: section
subject: Marketing Mix
  topic: keywords
subject: Sharia Compliance
  topic: keywords
subject: Trust
  topic: keywords
creator: Chintia Gita Sukma
creator: Abdul Hadi
creator: Titin Hartini
rights: Copyright (c) 2023 Chintia Gita Sukma, Abdul Hadi, Titin Hartini https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 115
ending page: 122

EVALUATION OF THE IMPLEMENTATION OF OJK CIRCULAR LETTER NUMBER 16 OF 2021
type: item
description: This research aims to evaluate the implementation of the Circular Letter issued by the Financial Services Authority (SE OJK) number 16 of 2021 concerning the form and content of Sustainability Reports. The existence of SE OJK number 16 of 2021 confirms the obligation for issuers and public companies to prepare financial reports. SE OJK number 16 of 2021 shows support for the Sustainable Development Goals. This research is quantitative descriptive in nature. Using data from listed issuers and public companies as of 31 December 2021, of 728 companies, 483 were identified as having prepared a Sustainability Report. This research found that in 2021 there was an increase in the number of companies compiling Sustainability Reports compared to the previous year by 154.2 percent. Apart from that, it was also found that there is a tendency for companies that prepare Sustainability Reports in 2021 to prefer to prepare Sustainability Reports that combine with the Annual Report. This research found that 85.7 percent of sample companies had disclosed sustainability strategies. However, only 51.1 percent of companies have a vision, mission and sustainability values. As many as 75.2 percent of companies disclosed energy consumption, while less than 50 percent disclosed the emissions produced by the company.
subject: Articles
  topic: section
subject: Sustainability Report
  topic: keywords
subject: Annual Report
  topic: keywords
subject: Energy Consumption
  topic: keywords
subject: Emission Intensity
  topic: keywords
subject: Sustainable Development
  topic: keywords
creator: Inten Meutia
creator: Emylia Yuniarti
creator: Rochmawati Daud
rights: Copyright (c) 2024 Inten Meutia, Emylia Yuniarti, Rochmawati Daud https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 103
ending page: 114

A DECADE OF RESEARCH ON THE IMPACT OF HERFINDHL’S STRATEGY INDEX AND CORPORATE PERFORMANCE: A LITERATURE REVIEW
type: item
description: Companies that do diversification with business diversity are believed to improve the company's financial performance. Companies implement diversification strategies to increase the company's value by improving the overall performance of the company. When diversification strategy improves company performance, then strategic competitiveness. The company will grow so that an increase will follow in its value. The study analyzes the research results on the relationship between Herfindahl-based strategy and company performance by mapping empirical evidence from previous research over the past 10 years. The results show that there is an inconsistency of empirical evidence related to the relationship. Variasi's research results are based on the industrial sector and the variables that accompany the relationship between the two. The results of the research can provide a hint for future researchers to undertake model mining related to the relationship between diversification strategy and corporate performance achievement.
subject: Articles
  topic: section
subject: diversification
  topic: keywords
subject: firm performance
  topic: keywords
subject: Herfindahl index
  topic: keywords
subject: strategy
  topic: keywords
creator: Yuyun Sunhayati
creator: Nurmala Ahmar
creator: Mombang Sihite
rights: Copyright (c) 2024 Yuyun Sunhayati, Nurmala Ahmar, Mombang Sihite https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 87
ending page: 102

OPTIMIZING FIRM VALUE THROUGH INVESTMENT DECISIONS: THE ROLE OF DIVIDEND POLICY AS A MEDIATING VARIABLE
type: item
description: The objective of this research is to examine how investment decisions affect firm value in manufacturing companies, considering dividend policy as a mediating variable in the Indonesian Shariah Stock Index (ISSI). Firm value represents investors perception of a company. A high firm value indicates that investors believe the company has the potential to generate good profits in the future. This can provide confidence to investors that they can obtain a good return on their investment by investing in the company. The method used in this research is a quantitative approach with secondary data collected from the official website of the Indonesia Stock Exchange. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange, selected using purposive sampling method. The analysis technique employed is path analysis, using the Statistical Package for the Social Sciences (SPSS) software program. The research results indicate that, directly, the investment decision variable does not have an impact on the company's value, while the dividend policy affects the company's value. The dividend policy variable is able to mediate the influence of investment decisions on firm value. This suggests that prior to making investment decisions, investors will consider selecting companies that distribute dividends to shareholders. If a company increases dividend payments, investors will perceive it as a signal of optimistic expectations regarding the future financial performance of the company's management.
subject: Articles
  topic: section
subject: Firm Value
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Investment Decision
  topic: keywords
creator: Oki Sania Riski
creator: Rika Lidyah
creator: Titin Hartini
creator: Rahmi Aminus
creator: Meilinda Anggreni
rights: Copyright (c) 2024 Oki Sania Riski, Rika Lidyah, Titin Hartini, Meilinda Anggreni https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 80
ending page: 86

FIRM SIZE MODERATING PROFITABILITY’S IMPACT ON ISLAMIC SOCIAL REPORTING (ISR)
type: item
description: This study aims to determine the effect of a profitability on islamic social reporting with firm size as a moderating variable in Islamic banking: an empirical study of Indonesia. The growth of Islamic banks in Indonesia has led to the emergence of an ethics of disclosing social responsibility. As an Islamic institution, it is incumbent upon Shariah banks to pay attention to the environment as a form of care and responsibility towards society. To measure the extent to which Islamic banks adhere to the principles of Islam in disclosing Islamic Social Responsibility (ISR), this research will assess it based on the Islamic Social Reporting Index (ISR Index) model. The ISR Index consists of several items that serve as benchmarks for evaluating social performance in Islamic banking, comprising a compilation of standard items set by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This study uses a quantitative research method. As for the sampling technique, we used purposive sampling. The type of data is secondary data. The samples used in this study were twelve banks registered in the Financial Services Authority from 2016 to 2020. Data analysis in this study used a path analysis with the application of the IBM SPSS. The result of this study indicates profitability has effect on islamic social reporting and firm size. While the results of research that has been done also shows a effect between profitability on islamic social reporting with moderation variable is firm size. In Islamic social reporting, high profitability can drive corporate managers to engage in broader and more transparent disclosures. As a company grows larger, managers may face pressure to disclose Islamic social reporting due to demands from external stakeholders. In this regard, the size of the
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Islamic Social Responsibility
  topic: keywords
creator: Titin Hartini
creator: Rika Lidyah
creator: Oki Sania Riski
creator: Meilinda Anggreni
rights: Copyright (c) 2024 Titin Hartini, Rika Lidyah, Oki Sania Riski, Meilinda Anggreni https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 73
ending page: 79

THE USE OF ECONOMETRIC MODELS TO DETERMINE TAX INCENTIVES FOR INVESTORS
type: item
description: This research aims to examine how tax incentives influence investors' decisions to invest in Indonesia and determine the appropriate amount of tax incentives that should be offered. Research Objective: To create an econometric model for providing incentives for investors so that investors are willing to invest their capital in Indonesia. Methodology: Design an econometric model and test it with financial report data from a coal mining company in Indonesia considering the high level of risk. Findings: The results of the model test showed that companies operating in the coal business sector require a tax incentive of 73.7% of the tax rate to attract investors. Practical Implications: It is hoped that with this research the Indonesian Government can provide tax incentives for investors so that investors are interested in investing their capital in Indonesia.
subject: Articles
  topic: section
subject: Econometrics
  topic: keywords
subject: Incentives
  topic: keywords
subject: Taxation
  topic: keywords
subject: Investors
  topic: keywords
creator: Sanusi Ariyanto
rights: Copyright (c) 2023 Sanusi Ariyanto https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 62
ending page: 72

THE INFLUENCE OF DIGITAL MARKETING ON THE INCREASE OF MSMES INCOME IN PALEMBANG
type: item
description: Micro Small and Medium Enterprises (MSMEs) played a crucial role in the local economy, including in the city of Palembang. With the rapid development of digital technology, digital marketing has became an increasingly popular and relevant strategy for MSMEs to expand their reach and improve their business performance. Digital marketing had a similar meaning to electronic marketing (e-marketing) as both describe the management and execution of marketing using electronic media. The background of the problem lied in the lack of digital knowledge and skills among MSMEs practitioners and the limited income of MSMEs due to the limited reach of the target market. This research aim to investigate the impact of digital marketing on the income improvement of Micro Small, and Medium Enterprises (MSMEs) in Palembang. The research method used was qualitative, employing surveys with the collection of primary data through questionnaires distributed to MSMEs practitioners in Palembang. It was expected that the findings of this research will provide valuable insights for MSMEs practitioners to understand the potential and benefits of digital marketing in increasing their income. Additionally, the research findings could serve as input for the government and support institutions to develop programs that support the adoption of digital marketing for MSMEs in Palembang.
subject: Articles
  topic: section
subject: Digital Marketing
  topic: keywords
subject: Micro Small and Medium Enterprises (MSMEs)
  topic: keywords
subject: Palembang
  topic: keywords
creator: Safitri Asrol
creator: Rika Lidyah
creator: Titin Hartini
rights: Copyright (c) 2024 Safitri Asrol, Rika Lidyah, Titin Hartini https://creativecommons.org/licenses/by-sa/4.0
date: 2023-12-31
publication date: 2023-12-31
starting page: 56
ending page: 61