Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:Women's empowerment at the grassroots level is often constrained by weak administrative practices and the absence of transparent financial management systems. This research aims to analyze how orderly administration and…
financial bookkeeping can strengthen women’s empowerment within the PKK Dawis 2 group in Surodinawan Village, Mojokerto City. Using a descriptive qualitative method with a case study approach, data were obtained through interviews, observations, and document analysis. The implementation of structured administrative procedures, including agenda preparation, attendance recording, and systematic documentation, resulted in increased participation, clearer decision-making processes, and stronger organizational coordination. Likewise, the adoption of basic financial bookkeeping enabled members to record income and expenditures accurately, prepare monthly financial reports, and improve accountability in managing community funds. The findings show that training and guided practice helped members build confidence, develop financial literacy, and contribute more actively to organizational activities. Overall, the study concludes that strengthening administrative discipline and transparent bookkeeping significantly enhances women’s agency and organizational resilience, offering a practical model for similar community groups.
Abstract:This study aims to analyze the role of innovation and technology in strengthening the Islamic finance ecosystem in the digital era. The research employs a qualitative-descriptive approach through a literature-based analysis…
sis integrating technology adoption theories (TAM, UTAUT, DOI) and the principles of maqaṣid al-shari’ah as the theoretical foundation. The findings reveal that perceived usefulness, ease of use, social influence, and infrastructural support are the key determinants influencing users’ intentions toward adopting Islamic financial technologies. Furthermore, Shariah-compliant fintech innovation driven by maqaṣid al-shari’ah enhances financial inclusion, ethical governance, and sustainable economic development. The study emphasizes that collaboration among regulators, financial institutions, and educational entities is crucial to developing adaptive regulations and strengthening digital-Shariah literacy. The main conclusion underscores the significance of aligning technological innovation with Islamic ethical principles to advance the competitiveness of the Islamic finance industry globally.
Abstract:MSMEs have played considerable role in the socio-economic development in Indonesia. However, the institutions continue to experience numerous challenges and constrains in various aspects. Among the prominent issues include…
de the financing structure, lack of qualified human resources, complexity of government regulations and bureaucracy in some areas such as business start-up and etc. There is hardly any literature that has critically surveyed the issue of why the MSMEs shy away and whether there is an alternative financing model that they can adopt. The present study critically assesses the related literatures and proposes a viable cash waqf-based model which has the potential to benefit Islamic MSMEs. To ensure the successful running of the cash-waqf based model, it is recommended for the model to be established under the umbrella of a respectable Islamic body, namely Indonesia Waqf Council/Badan Wakaf Indonesia (BWI).
Abstract:This study examines the relationship between sustainability practices and corporate performance in the global context. In an era of rapid technological advancements and heightened environmental awareness, companies are increasingly…
ncreasingly integrating sustainability strategies, such as Corporate Social Responsibility (CSR), environmental management, and sustainable financial policies, into their operations. The research identifies the main issues faced by businesses in implementing these practices and explores the impact of sustainability on both financial and non-financial performance. The findings indicate that companies adopting sustainability practices show improvements in profitability, efficiency, customer loyalty, and employee satisfaction. For instance, companies in sectors such as energy and manufacturing experienced a notable increase in Return on Assets (ROA) and Return on Equity (ROE) after integrating sustainability efforts. Furthermore, the study highlights the significant role of external factors such as government policies and corporate culture in the success of sustainability initiatives. The results contribute to the understanding of how businesses can leverage sustainability to achieve competitive advantage while addressing environmental and social challenges.
Abstract:This paper explores the role of Artificial Intelligence (AI) in enhancing decision-making processes within multinational corporations. The primary issue addressed is how AI can be integrated effectively across diverse global…
obal markets, considering factors like regulatory frameworks, cultural diversity, and market dynamics. The research proposes a framework for AI implementation that ensures both operational efficiency and ethical soundness. The study employs a mixed-methods approach, combining qualitative interviews and quantitative surveys from key stakeholders in multinational corporations. Preliminary findings suggest that AI significantly improves decision-making speed and accuracy, particularly in data analysis, market trend prediction, and consumer behavior forecasting. However, challenges remain in adapting AI systems to various cultural and regulatory environments, highlighting the need for customization and local adjustments. This study contributes to understanding how AI can be applied more effectively and ethically across international markets, offering insights for future implementations in diverse business contexts.
Abstract:This study investigates the influence of academic leadership styles on the quality of higher education in Indonesia, focusing on permanent lecturers in public and private universities under the Ministry of Education in South…
outh Sulawesi. Using a quantitative explanatory approach and survey method, data were collected from 120 respondents and analyzed through Structural Equation Modeling (SEM) using SmartPLS. The study examines three leadership styles—transformational, transactional, and distributed—and their impact on teaching quality, institutional governance, student outcomes, and academic services. The findings reveal that all three leadership styles positively affect higher education quality, with transformational leadership having the most significant impact, followed by distributed and transactional styles. These results underscore the importance of visionary and participative leadership in improving institutional performance, particularly in regional universities facing resource and structural limitations. The study contributes theoretically by validating leadership models in a non-Western context and practically by offering insights for leadership development policies. It highlights the need for adaptive leadership strategies tailored to local academic cultures and institutional dynamics to enhance educational quality in Indonesian higher education.
Abstract:This study discusses the missionary movement of Tuan Guru Bajang (TGB) in West Nusa Tenggara. This is a qualitative study. The research design is field research. The results of this study indicate that: Tuan Guru Bajang…
(TGB) Zainul Majdi, as a preacher, possesses exceptional competence and academic qualifications. His approach to delivering his sermons is calm and approachable, making his messages easily accepted by people from all walks of life. The target audience of TGB Zainul Majdi's preaching encompasses all segments of society, including those of different religious backgrounds. During his tenure as governor, TGB continued to fulfil his duties as a preacher.
Abstract:Memiliki kompetensi standar untuk menjadi ahli fikih tentu harus memiliki penguasaan pada beberapa cabang ilmu syar’i sebagai sebuah persyaratan utama selain dari penguasaan dan pengetahuan yang mendalam pada bahasa Arab…
ab yang merupakan bahasa induk dari sumber-sumber rujukan ilmu fikih. Dan kebutuhan akan keberadaan para ahli fikih yang berstandar tentu menjadi suatu kebutuhan pokok untuk memberikan berbagai jawaban hukum kontemporer yang terkadang menjadi polemik ditengah kehidupan umat Islam secara khusus dan umat manusia secara umum. Tujuan dari penelitian ini adalah pertama, untuk menjelaskan bagaimana kompetensi yang standar yang harus dimiliki oleh para mahasiswa STIBA Makassar prodi perbandingan mazhab untuk menjadi ahli fikih, kedua, untuk menjelaskan peluang dari mahasiswa prodi perbandingan mazhab untuk menjadi ahli fikih. Penelitian ini menggunakan metode kualititaf (library research) dengan menggunakan beberapa pendekatan diantaranya adalah pendekatan normatif dan studi kasus atau survai. Hasil penelitian menunjukkan bahwa pertama, kompetensi standar untuk menjadi ahli fikih seperti penguasaan pada hapalan Al-Qur’an, penguasaan pada ilmu fikih, ushul fikih, qawaid syariyah dan maqasid syariah. Kedua, mahasiswa STIBA Makassar prodi perbandingan mazhab mempunyai peluang untuk memiliki kompetensi standar menjadi ahli fikih.
Abstract:The study aims to explain the practices of productive waqf management, development, and utilisation by waqf managers in Islamic boarding schools in Maros Regency. This is a qualitative study. The research design is field…
research. The results of this study indicate that: The management of productive endowments at the Raudaturrasyidin DDI Cambalagi Islamic boarding school is categorised as unproductive with insignificant income growth due to irregular harvests throughout the year. The realisation of the utilisation of profits from productive endowment income at the Raudaturrasyidin DDI Cambalagi Islamic Boarding School. Meanwhile, the management of productive endowments at the Nurul Ikhwan Islamic Boarding School through the boarding school canteen is categorised as productive with a significant increase in income. Meanwhile, the management of productive endowments at the Nahdlatul 'Ulum Islamic Boarding School through the mini market Aminah demonstrates productive management of productive endowments on endowed assets, namely the Mini Market Aminah, which is categorised as moderately productive with significant income growth from May to December 2023 and May to December 2024. Each portion of the income from productive endowments at the three boarding schools has a designated allocation for utilisation. On the other hand, development aspects are not being implemented at the pond managed by the al-Irsyad Foundation.