Abstract:The discussion about the need for Muslim communities in Muslim countries or those with Muslim majority populations to have an integrated instrument in the fiscal policy has recently been increasingly prominent. At least…
driven by two factors, internal and external. The internal factor is the fiscal policy in the form of taxes that have been implemented by the state by adopting a conventional economic system that has not created what is called social welfare in many Muslim countries. Second, along with de-globalization that has hit the world recently, especially as a result of the Covid-19 pandemic, which has reduced dependence between countries, countries have to rethink to get away from dependence on the global economic system, including how to think about policies. fiscal and monetary in accordance with each country and can survive and be useful for dealing with a similar pandemic. One of the Islamic economic instruments that has surfaced in the discussion of the fiscal system is Zakat. Zakat in many studies indicates that it can be an alternative substitute for the tax position in the state fiscal system. The purpose of this paper is to find answers to whether Zakat is able to replace the tax position in the state fiscal policy system. What is its position in economic theory and Islamic law, and how to formulate zakat as a fiscal policy instrument? This paper also includes a discussion of potential conflicts that arise when zakat is applied to replace taxes.
Abstract:This study aims to explore and evaluate the development of studies on shariah-based governance in the takaful industry through a systematic literature review approach. Sharia governance has an important role in ensuring…
that all processes, policies, and operational activities of takaful companies are implemented in accordance with sharia regulations, while supporting the principles of transparency, accountability, fairness, and protection of participants' rights. This study uses the Systematic Literature Review (SLR) method by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. The databases used are Scopus and Google Scholar with the keywords "Shariah Governance", "Islamic Governance", "Takaful Industry", "Takaful Governance", and "Shariah Governance in Takaful". Through the process of identification, screening, and feasibility assessment, 7 articles that meet the inclusion criteria were obtained for thematic analysis. The results of the study show that the effectiveness of sharia governance in the takaful industry is determined by five main elements: the role and competence of the Sharia Supervisory Board (DPS), the sharia compliance and audit system, the corporate governance mechanism, the transparency of information disclosure based on AAOIFI standards, and the support of the regulatory framework. This research provides theoretical contributions to the development of the concept of sharia governance in the Islamic insurance industry as well as practical recommendations for regulators, takaful operators, and Sharia Supervisory Boards.
Abstract:Digital transformation at Islamic Rural Banks demands governance that is accountable, secure, and aligned with sharia principles. This study aims to map digital governance practices and formulate prerequisites for safe,…
compliant, and value-oriented implementation. Using a qualitative phenomenological approach and adopting an active participatory method, data were collected through in-depth interviews, document reviews, and observations with purposive sampling (management, DPS, IT/cybersecurity units, and customers). The analysis refers to the Miles & Huberman model (data reduction–data presentation–conclusion drawing); validity is maintained through source triangulation, member checking, and audit trails. The findings consolidate five key domains: (1) the role of DPS in digital decisions and ongoing supervision, (2) human resource capabilities and risk culture, (3) IT & cybersecurity architecture (data protection, incident response, business continuity), (4) risk management–compliance (synchronization of OJK–DSN–MUI guidelines), and (5) digital customer literacy and experience. The theoretical contribution integrates the Institutional, Accountability, and TAM/UTAUT perspectives to explain the drivers and barriers to adoption. Practically, a risk-based digital governance roadmap is developed that prioritizes cybersecurity governance, strengthening the role of the DPS through digital oversight, and data governance policies.
Abstract:This research aims to explore the financial management patterns applied by digital startups in Indonesia, along with the challenges and solutions faced by their founders in managing their finances. The study uses a qualitative…
tative approach with case studies to gather data through in-depth interviews, observations, and analysis of financial documents from digital startups operating in Indonesia. The findings reveal that ineffective cash flow management, dependence on external funding, and a lack of strategic financial management understanding are some of the primary challenges faced by these startups. The study emphasizes the importance of adopting efficient financial practices, including utilizing financial technology to improve cash flow management and reduce dependency on external capital. Additionally, it underscores the need for startup founders to build a competent finance team to ensure sustainable growth. This research contributes to the understanding of financial management in the context of digital startups in Indonesia and provides insights on overcoming financial challenges to strengthen the startup ecosystem
Abstract:Digital technology has great potential to revolutionize family finance, especially in rural areas such as Watang Kassa Village, Batulappa District, Pinrang Regency. Digital finance provides solutions for families that previously…
eviously relied on manual financial record-keeping and traditional financial information systems. With digital technology, people can record and monitor their family finances through digital financial platforms, making family financial management more efficient. Research Objectives: (1) To analyze the level of digital financial literacy among low-income communities and identify the factors influencing it. (2) To evaluate the role of digital financial platforms in helping low-income families manage their finances effectively. (3) To identify the challenges faced by low-income communities in accessing and utilizing digital financial services. (4) To assess the impact of using digital financial technology on family financial management and the well-being of low-income communities. This study employs a Participatory Action Research (PAR) approach. Participatory Action Research is a research method that involves the active participation of the community or group being studied throughout the research process, from planning, implementation, and reflection to corrective actions. The research findings indicate that the community lacks sufficient education regarding financial literacy in the use of digital tools for managing family finances. This lack of education poses a significant challenge in adopting digital finance for financial management among low-income communities. However, with the financial revolution, low-income communities have begun to understand the use of digitalization in managing family finances.
Abstract:The era of artificial intelligence (AI) has brought significant changes in Strategic Human Resource Management (SHRM). This study aims to explore organizational adaptation strategies in facing the integration of AI in SHRM…
RM after 2024. Using the Scoping Review method, this study identifies key trends, challenges, and best strategies in implementing AI in HR management. The review results show that AI improves efficiency in recruitment, performance evaluation, and employee skills development, but also presents ethical challenges such as algorithmic bias and personal data protection. In addition, companies that are successful in adopting AI implement reskilling and upskilling strategies to ensure workforce readiness. This study provides insights for academics and practitioners in developing HR policies that balance technological efficiency and a human value-based approach.
Abstract:In the era of globalization and increasingly intense competition, the management of Human Resources (HR) has become a crucial factor for ensuring company sustainability and growth. This study aims to explore the impact of…
f HR optimization on a company's financial health using a qualitative approach. Employing a case study methodology, the research analyzes companies that have successfully implemented effective HR strategies, including employee development, competitive compensation policies, performance management, and wellness programs. Data was collected through in-depth interviews with HR managers, executives, and employees, as well as internal document analysis and direct workplace observation. The findings indicate that effective HR practices can reduce costs, enhance productivity, and lower turnover rates, all contributing to improved financial performance. The results support Wright and McMahan's (2011) theory that effective HR management acts as an enabler for achieving competitive advantage. The study also aligns with Huselid’s (1995) research, which highlights the importance of competitive compensation policies in boosting productivity and financial health. This research underscores the significance of aligning HR strategies with financial goals and adopting best practices in HR management to improve operational efficiency and achieve sustainable financial objectives.
Abstract:Implementation of financial accounting systems is a complex process involving various factors, including organizational behavior. Organizational behavior factors play an important role in determining the success or failure…
re of system implementation. This abstract discusses the background of the problem regarding organizational behavior factors in the implementation of financial accounting systems. Problems that often arise related to organizational behavior factors in the implementation of financial accounting systems include resistance to change, lack of management support, lack of skills and knowledge, lack of communication and involvement, and an organizational culture that does not support change. Resistance to change can arise from discomfort with changes in usual work routines or uncertainty about the success of the new system. Inadequate management support can hinder employee participation and motivation in adopting the new system. Lack of skills and knowledge needed to operate the new system can hinder effective acceptance and use. Ineffective communication and lack of employee involvement in the implementation process can lead to ambiguity and resistance. An organizational culture that does not support change and innovation can be a serious obstacle to the implementation of financial accounting systems. In addressing organizational behavior factors, it is important to pay attention to employee attitudes and perceptions, management support, effective communication, training and learning, and an organizational culture that supports change. Involving employees in the planning and decision-making stages, providing adequate training, and creating a culture that is open to change can increase the success of implementing a financial accounting system.
Abstract:The culinary industry in Indonesia has witnessed a surge in the growth of Micro, Small, and Medium Enterprises in recent years. These enterprises, known as culinary MSMEs, have played a pivotal role in the country's economic…
omic development. To remain competitive in the dynamic market, these MSMEs need to embrace innovative and creative strategies that can drive their growth and sustainability. This paper aims to provide a comprehensive understanding of the innovation and creativity strategies employed by Indonesian culinary MSMEs and identify the key factors that contribute to their success. The study found that culinary MSMEs in Indonesia can adopt a range of innovative and creative strategies to enhance their competitiveness. These may entail developing novel and distinctive menu offerings, implementing efficient production processes, leveraging digital technologies for marketing and customer engagement, and fostering an organizational culture that promotes innovation. By adopting a customer-centric approach and remaining responsive to evolving market trends, these enterprises can distinguish themselves from competitors and maintain a leading position in the industry. A systematic review of the existing literature also reveals that culinary MSMEs in Indonesia face various challenges, including financial constraints, lack of human resources, and limited access to information and technology. To address these challenges, collaboration with external parties, such as the government, research institutions, and universities, can be a crucial step in enhancing the innovation capabilities of these enterprises.
Abstract:Abstract This study aims to analyze the implementation of the Integrated Licensing Service Information System (SIPINTER) at the Investment and One-Stop Integrated Services Office (DPMPTSP) of Tangerang Regency. The research…
earch is grounded in issues of low institutional responsiveness in following up on complaints, mismatches between actual service completion time and the Standard Operating Procedure (SOP), and uneven public socialization of the system. This study employs a descriptive method with a qualitative approach, using 3-dimensional e-government success model, namely Support, Capacity, and Value, as the analytical framework. Data were collected through field observation, regulatory documentation review, and in-depth interviews. The findings indicate that the Support dimension is backed by strong political will, allocated funding, and multi-channel socialization that has driven growth in registered users, though technical assistance responsiveness outside office hours remains weak. The Capacity dimension shows adequate human resources and staff competence, but the technological infrastructure remains prone to disruptions such as OTP delivery failures and server downtime. The Value dimension has produced tangible benefits in efficiency and service transparency, yet this value is undermined by document processing delays exceeding SOP standards, driven by a "digital red tape" practice among internal verification officers. This study recommends strengthening online technical support and adopting contingency resource mechanisms to improve service.
Keywords: SIPINTER, e-government, licensing service, DPMPTSP, Support-Capacity-Value model
Abstrak
Penelitian ini bertujuan untuk menganalisis Penerapan Sistem Informasi Pelayanan Perizinan Terpadu (SIPINTER) di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Tangerang. Latar belakang penelitian ini didasari oleh masih rendahnya responsivitas instansi dalam menindaklanjuti laporan, ketidaksesuaian durasi penyelesaian layanan dengan Standar Operasional Prosedur (SOP), serta sosialisasi yang belum merata kepada masyarakat. Penelitian menggunakan metode deskriptif dengan pendekatan kualitatif, dengan analisis berlandaskan model keberhasilan e-government tiga dimensi yaitu Support, Capacity, dan Value. Hasil penelitian menunjukkan bahwa dimensi Support telah didukung oleh political will yang kuat, alokasi anggaran, dan sosialisasi multikanal yang mendorong pertumbuhan pengguna terdaftar, namun masih lemah dalam responsivitas bantuan teknis di luar jam kerja. Dimensi Capacity menunjukkan kecukupan sumber daya manusia dan kompetensi petugas, tetapi infrastruktur masih rentan mengalami gangguan teknis seperti kegagalan pengiriman OTP dan server down. Dimensi Value menghasilkan manfaat nyata berupa efisiensi dan transparansi pelayanan, namun nilainya terdegradasi akibat keterlambatan penyelesaian dokumen yang melampaui SOP, yang dipicu oleh praktik birokrasi digital (digital red tape) di tingkat verifikator internal. Penelitian ini merekomendasikan penguatan dukungan teknis daring serta penerapan mekanisme kontingensi sumber daya untuk meningkatkan layanan.
Kata Kunci: SIPINTER, e-government, pelayanan perizinan, DPMPTSP, model Support-Capacity-Value