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All Journal Jurnal Keuangan dan Perbankan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Applied Finance and Business Studies Formosa Journal of Applied Sciences (FJAS)
Arifin, Rosyid
Universitas Wisnuwardhana
Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Towards the concept of divine justice income: an imaginary dialogue Rosyid Arifin; Ayudia Sokarina
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 4 No 1 (2019): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.364 KB) | DOI: 10.34202/imanensi.4.1.2019.14-22

Abstract

Abstrak Tulisan ini adalah sebuah dialog imajiner antara dua akuntan yang berbeda latar belakang lingkungan pendidikan. Salah seorang dengan pendidikan sekuler (akuntan-sekuler: Asek) dan seorang lainnya berasal dari lingkungan pendidikan pesantren (akuntan-syariah: Asyah). Keduanya berdialog mengenai konsep income hingga melahirkan sebuah konsep yang mereka sebut sebagai konsep income berkeadilan Ilahi. Konsep income berkeadilan Ilahi mengandung tiga rukun yaitu: rukun paritas, rukun kewargaan, dan rukun pembuktian. Ketiga rukun itu digambarkan seperti struktur lapisan bumi. Tulisan ini menggunakan dialog imajiner sebagai sebuah metode yang dikategorikan dalam paradigma postmodern. Ini adalah sebuah cara unik untuk memberikan pencerahan bagi perkembangan akuntansi syariah. Abstract This paper is an imaginary dialogue between two accountants who have different educational background environments. The first accountant is from secular education environment (secular accountant: Asek) and the second accountant comes from pesantren education environment (sharia accountant: Asyah). Both of them discuss about the concept of income to initiate a concept which is called Divine Justice Income. The concept of Divine Justice Income consists of three pillars, namely: parity pillar (rukun paritas), kinship pillar (rukun kewargaan), and social welfare pillar (rukun pembuktian). All pillars are illustrated just like the layer of earth. This paper employs an imaginary dialogue as the method which is categorized as postmodern paradigm. This is a unique way to provide insight for the development of sharia accounting.
The Role of Government, Financial Literacy and Inclusion on the Financial Peformance of MSMEs in Malang City Dwi Ekasari Harmadji; Rachma Yuliana; Rosyid Arifin; Ayu Kemala Putri
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.8115

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Malang City, East Java Province, are important economic assets because they reduce unemployment and poverty. The number of MSMEs units in Malang City has increased, but their performance has decreased during the Covid-19 pandemic. This situation correlates with financial literacy, the role of Government, and financial inclusion. This study aims to determine the factors that influence the financial performance of MSMEs in Malang City during the COVID-19 pandemic, which includes financial inclusion as a moderating variable for the influence of financial literacy and the role of the Government. This research is quantitative, and data is obtained through questionnaires. Respondents to this research questionnaire were 129 MSMEs in Malang City. The results of the analysis are: first, the role of the Government has a positive effect on the financial performance of MSMEs; second, financial literacy has a positive impact on the financial performance of MSMEs; third, financial inclusion moderates the role of the Government and financial literacy on the financial performance of MSMEs in Malang City. This research contributes to collaboration on the part of Government, financial literacy, and financial inclusion to improve the financial performance of MSMEs. 
Legal Approach and Tax Policy in E-commerce Transactions in the Middle of Digital Transformation Galih Setyo Refangga; Rosyid Arifin; Suryaningsih Suryaningsih; Merintha Suryapuspita
Formosa Journal of Applied Sciences Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i6.9579

Abstract

E-commerce provides numerous benefits for merchants and consumers alike, thus necessitating the continued use of the internet for transactions. However, it is anticipated that transactions following this model will eventually be supplanted by traditional face-to-face exchanges between buyers and sellers. The research methodology employed in this work is a normative legal approach. An review of tax laws regarding e-commerce transactions in Indonesia reveals that the growth of the Internet in the business sector, particularly in trade, not only provides several advantages for both buyers and sellers. E-commerce refers to the commercial transactions involving the purchase and sale of products and services conducted through the internet. The exponential growth of e-commerce in Indonesia has given rise to tax issues with e-commerce transactions.
Achieving financial well being through the role of social capital and human capital Arifin, Rosyid; Ratnawati, Ratnawati; Ningsih, Ayu Agus Tya
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.372

Abstract

Research purposes: express the meaning based on the results of the analysis of the direct influence of social capital and human capital on financial well-being. Method: The analysis tool used is a structural equation model with Partial Least Square. The sample in this study was 52 members of the women's fishermen's association at the Sendang Biru Fish Auction Place in Malang Regency.Research result: explains that social capital does not directly affect financial well-being, but human capital directly has a significant effect on financial well-being. Theoretical Contribution/Originality: The novelty of this study contributes to the Resource-Based Theory (RBT) which focuses on factors that increase the financial welfare of female fisherwomen through intangible assets, namely social capital and human capital.
Co-Authors Ayudia Sokarina Galih Setiyo Refangga Harmadji, Dwi Ekasari Merintha Suryapuspita Ningsih, Ayu Agus Tya Perdana, Sukma Putri, Ayu Kemala Rachma Yuliana Ratnawati Ratnawati Suryaningsih Suryaningsih