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All Journal Jurnal Akuntansi dan Keuangan
Lina Azizah
Institut Agama Islam Al-Manan NU Lombok Timur
Economics, Econometrics & Finance

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Nilai Guna dan Nilai Tukar dalam Mekanisme Pasar: Studi Komparatif Pemikiran Ibnu Khaldun dan Adam Smith Lina Azizah; M. Riza Wahyu Alhadi Abror
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7248

Abstract

This study aims to examine the concepts of use value and exchange value in market mechanisms through a comparative study of the thoughts of Ibn Khaldun and Adam Smith. This study is a qualitative literature review. The primary data sources consist of the original works of Ibn Khaldun and Adam Smith, while the secondary data sources include relevant books and scientific articles. Data collection techniques were carried out through literature classification and documentation, while data analysis used content analysis and comparative analysis. The results of the study show that Ibn Khaldun views use value as a function of the utility of goods that is limited and does not directly determine exchange value. In contrast, Adam Smith placed use value as a conceptual instrument to explain the paradox of value, while exchange value was represented through market prices and labor contributions. Both figures agreed that use value was obtained through consumption activities and was not influenced by price levels, but rather by the inherent function of goods. However, differences arose in the standards for measuring exchange value and in the conceptual characteristics of use value put forward by each figure.
Shifts in the Dynamics of the Global Financial System: Implications for Macroprudential Policy in the Digital Era BQ. Elok Nirwana; Padli Pawaid Yahya; Lina Azizah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8210

Abstract

This article examines the implications of the transformation of the global financial system on the implementation of macroprudential policy in the digital era, particularly during the period from 2019 to 2023. The study is motivated by the rapid development of financial globalization, deregulation policies, and technological innovation that have fundamentally reshaped the structure and dynamics of the global financial landscape. These developments have created significant opportunities, including broader access to funding sources, accelerated cross-border capital flows, improved financial inclusion, and deeper integration of international financial markets. However, at the same time, these structural changes have also introduced increasingly complex systemic risks, such as heightened financial interconnectedness, vulnerability to digital disruptions, cyber risks, market volatility, and the emergence of new financial actors driven by financial technology innovation. This research employs a descriptive qualitative approach through the analysis of literature, policy developments, and recent trends in the global financial system. The findings reveal that the rapid growth of digital finance has transformed economic behavior, financial institutions, and market structures, creating new challenges for financial regulation and supervision. Therefore, macroprudential policies need to become more adaptive and responsive in addressing emerging digital risks. The study highlights the importance of stronger regulatory coordination, effective monitoring systems, and innovative policy strategies to maintain sustainable financial stability in an increasingly dynamic global financial environment.
Co-Authors Bq. Elok Nirwana M. Riza Wahyu Alhadi Abror Padli Pawaid Yahya