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All Journal BJRM (Bongaya Journal of Research in Management) Scripta Economica: Journal of Economics, Management, and Accounting
Ashey Yuniar
Universitas Islam Negeri Alauddin Makassar
Humanities Economics, Econometrics & Finance Education

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Studi Komparatif Maqasid Syariah dan Enveriomental, Social, and Governance Indonesia dan Malaysia Rahmat hidayat; Nurlaili; Alfian Meiladi; Ashey Yuniar; Muh. Suandi
BJRM (Bongaya Journal of Research in Management) Vol. 8 No. 2 (2025): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v8i2.732

Abstract

Penelitian ini mengkaji tentang perbandingan implementasi nilai-nilai maqasid syariah dan prinsip Environmental, social, and Governance (ESG) dalam praktik investasi syariah di Indonesia dan Malaysia berdasarkan studi literatur. Kedua konsep ini memiliki kesamaan tujuan dalam menciptakan sistem keuangan dan manajemen perusahaan yang berkelanjutan, bertanggung jawab dan beretika. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan kepustakaan. Pendekatan ini mengkaji berbagai jurnal ilmiah, laporan kebijakan, dan dokumen regulator dari kedua negara. Hasil tinjauan menunjukkan bahwa Malaysia lebih maju dalam mengintegrasikan prinsip ESG ke dalam kebijakan investasi syariah melalui dukungan regulasi yang komprehensif seperti Sustainable and Responsible Investment (SRI) Sukuk Framework oleh Securities Commission Malaysia. Sementara itu, Indonesia menunjukkan perkembangan positif dengan adopsi prinsip ESG melalui Otoritas Jasa Keuangan (OJK), namun integrasi nilai Maqasid Syariah dalam praktik investasi masih bersifat fragmentaris dan belum sepenuhnya sistematis. Kedua negara menghadapi tantangan dalam penyelarasan antara prinsip-prinsip syariah dan standar keberlanjutan global, termasuk kurangnya instrumen evaluasi yang menggabungkan dimensi syariah compliance dan ESG secara menyeluruh. Penelitian ini menyimpulkan bahwa integrasi Maqasid Syariah dan ESG dalam investasi syariah bukan hanya mungkin, tetapi sangat relevan untuk menjawab tantangan global terkait keuangan berkelanjutan.
Eksplorasi Strategi Pengembangan Ekonomi Kreatif Berbasis Pariwisata dalam Meningkatkan Daya Saing Daerah Kabupaten Barru Ashey Yuniar; Magfiratul Jannah; Irma Irma; Moh. Taufik Saidul Akbar; Dewi Kurnia
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/w42tnh37

Abstract

This study aims to explore creative economy development strategies based on tourism to improve the competitiveness of Barru Regency. The approach used is descriptive qualitative with exploratory and conceptual methods through secondary data analysis, literature studies, policy documentation, and indirect observation of regional creative economy and tourism development. The results show that Barru Regency has strong creative economy potential in the sub-sectors of performing arts, local cuisine, handicrafts, and tourism services that are integrated with cultural wealth and natural resources. Effective development strategies include strengthening destination-based creative economy clusters, empowering local communities, increasing human resource capacity, innovating creative products, and strengthening branding and market access. Tourism-based creative economy development also has positive implications for increasing community income, preserving local culture, strengthening regional institutions, and the sustainability of sharia-based economic development. This study confirms that tourism-based creative economy can be a strategic instrument in strengthening the region's sustainable competitiveness in Barru Regency.
Co-Authors Alfian Meiladi Dewi Kurnia Irma Irma Magfiratul Jannah Moh. Taufik Saidul Akbar Muh. Suandi Nurlaili Rahmat hidayat