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All Journal Pharmauho: Jurnal Farmasi, Sains, dan Kesehatan Abdi Masyarakat JIHAD : Jurnal Ilmu Hukum dan Administrasi Business Management Pendidikan Bahasa dan Sastra
Mahfuz, Muhammad
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Journal : Business Management

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Sharia Economics: Alternative Solutions for a Sustainable Economy Junaedi, Junaedi; Mahfuz, Muhammad; Fandir, A.; Rahmatika, Qais Ainu; Alwyah, Lila
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8702

Abstract

Recurring global economic crises show the weakness of the conventional economic system in realizing fair, inclusive and sustainable growth. Sharia economics exists as an alternative solution by offering a system based on the values of justice, balance and social responsibility. This research aims to analyze the implementation of sharia economic principles and their contribution to sustainable economic development in Indonesia. The method used is descriptive qualitative through literature studies and case studies on sharia financial institutions and zakat and waqf management institutions. The research results show that sharia economics plays a significant role in empowering the community's economy, reducing social inequality, and strengthening the real sector through usury-free financial mechanisms, zakat distribution, and productive waqf management. However, the implementation of sharia economics still faces challenges in the form of low public literacy, limited regulations, and the need to increase human resource capacity. By strengthening policies and institutional support, sharia economics has great potential as a main pillar in building a sustainable and just economy.
Optimizing Village Financial Management: A Study of the Implementation of SAK ETAP at BUMDesa Santong Jaya, Santong Village, Kayangan District, North Lombok Regency Mahfuz, Muhammad; Harianto, Tedi
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9786

Abstract

This study aims to analyze the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the financial management of the Santong Jaya Village-Owned Enterprise (BUMDesa Santong Jaya) in Santong Village, Kayangan District, North Lombok Regency. The research method used is a descriptive qualitative case study approach. Data were collected through in-depth interviews with the BUMDesa director, treasurer, business unit managers, and village government, as well as observation and documentation of financial reports. The study's results indicate that SAK ETAP implementation in BUMDesa Santong Jaya is still not optimal. The financial reports presented are not complete according to SAK ETAP standards, which require a balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements. The main obstacles include limited human resource competency in the field of accounting, a recording system that is not fully digital, and minimal ongoing training. This study recommends increasing the capacity of BUMDesa's human resources through SAK ETAP-based accounting training, development of a digital financial recording system, preparation of standardized financial SOPs, and ongoing mentoring from the local government or academics. Optimal implementation of SAK ETAP will increase transparency, accountability, and the quality of BUMDesa's financial information as a basis for strategic decisionmaking
Co-Authors Aisyah Aisyah Anam, Ahmad Gautsul Andi Pranata, Andi Fandir, A Farisi, Moh Salman Al Fitri, Ainul Harianto, Tedi Irawan, Moh. Ali Yahya Junaedi Junaedi Khairunnisah, Noni Antika Lila Alwyah Mutia Sari, Dian Aulia Nur Illiyyin Akib Raharja, Rizki Maulana Rahmatika, Qais Ainu Ritonga, Halimatussadiyah Sari, Ni Kadek Wahyuni Merta suci ramadhani putri Uli, Aprilla Sinta Zulkarnaen, Deki