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Integrating Islamic Economic Values into the Pentahelix Model for Developing a Sustainable Digital Entrepreneurship Ecosystem Sa’adah, Haqiqotus; Siswanto, Siswanto; Djalaluddin, Ahmad
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October (On Progress)
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2191

Abstract

This study examines how Islamic economic principles may be put into practice in the Pentahelix partnership (academia, business, government, community, and media) to create a long-lasting digital entrepreneurship ecosystem. Utilizing a qualitative multi-case approach, we analyze two MSMEs in East Java Kapiten Nusantara (pesantren-based) and Superheru Snack Factory (community-based) using in-depth interviews, participant observation, and documentation. review, then Miles–Huberman cross-case analysis and methodological triangulation. According to the results, digital methods (content/community-based marketing, online marketplaces, promotion, matchmaking) are aligned with ethical governance through the integration of tauhid, adl, khilafah, nubuwwah, and tazkiyah, which results in: increased productivity, greater market access, improved digital trust, and social empowerment (particularly for women and young people). The pentahelix orchestration is essential for developing skills, preparing for exports, and halal-value branding that incorporates maqāṣid al-sharī‘ah supports inclusive welfare (maslahah). The Islamic Pentahelix Digital Entrepreneurship Model (IPDEM), which includes value integration, collaborative governance, and sustainability mechanisms, is presented in the paper, and the implications for MSME policy are discussed in the conclusion. university-industry initiatives and halal-digital business practices aimed at generating balanced outcomes for profit, people, the environment, and maslahah.
Tax Morale vs Voluntary Tax Compliance with A Bibliometric Analysis Framework Andriani, Sri; Al Idrus, Salim; Djalaluddin, Ahmad
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p291-306

Abstract

Introduction/ Main Objectives: The objectives of this study is to explain the research progress and technology trends of AD, this study presents a bibliometric analysis. Research Background: The Indonesian government's 2020 revenue target is IDR 2,233.2 trillion, with IDR 1,865.7 trillion (83.54%) coming from taxes. In 2020, Indonesia changed the structure of the State Budget by refocusing and reallocating the budget to handle the spread of Covid-19, reaching IDR 3.37 trillion. Method: This study uses meta-analysis by reviewing and synthesizing various empirical research findings from 1998 to 2021, discussing the influence of determinants on tax compliance and tax evasion. These determinants include audits, tax rates, tax sanctions, services, public trust, personal norms, social norms, and religiosity. Results: The results of this meta-analysis reinforce the social contract theory and the findings of previous studies, which concluded that the level of public service and trust significantly influence tax compliance and tax evasion. Based on data and empirical evidence, this study concludes robustly that when the public is well-served and believes that the tax money paid by taxpayers is being used properly by the government, the public perceives the government as fulfilling the contract between the government and its citizens. Conclusion: The results of this meta-analysis show that in addition to factors influenced or controlled by the government and tax authorities, internal taxpayer factors reflected in the fiscal psychology paradigm in the form of personal norms and religiosity significantly influence taxpayers' decisions to comply or not.
Analisis Multi Akad dalam Pembiayaan Hybrid KPR-Inhouse pada Industri Perumahan PT. Karya Cipta Sakinah Perspektif Ekonomi Syariah Qaidul Muttaqin; Ahmad Djalaluddin; Masyhuri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.5959

Abstract

The purpose of this research is to analyze the elements of multiple contracts in the application of the KPR-Inhouse hybrid financing model in the housing industry of PT Karya Cipta Sakinah, Paiton Probolinggo District as well as the obstacles and prospects in its application. The method used is qualitative with the type of field research. Researchers focus on the results of data collection from predetermined informants. The results showed that the hybrid financing system that combines the murabahah contract in the Sharia KPR and the ba'i taqsith contract in the inhouse scheme, is not included in the multi-contract category because each contract stands alone. The main obstacle to its implementation is the low Islamic financial literacy among the public, which limits the understanding and acceptance of this model. However, this system has positive prospects to support Islamic financial inclusion as it can reach community groups that are underserved by formal banks. This system has the potential to be adopted by more housing developers and contribute to the expansion of access to Islamic finance in Indonesia.