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All Journal Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Apriyanto Apriyanto
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Regulasi DJP dalam Meningkatkan Akuntabilitas Lembaga Zakat Apriyanto Apriyanto; Arnelia Putri Pratiwi; Dea Safitri; Muhammad Nurjati; Mohammad Ridwan
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2451

Abstract

Regulation PER-05/PJ/2019 is a fiscal regulation issued by the Directorate General of Taxes (DJP) as an effort to strengthen the governance and accountability of zakat institutions in Indonesia. This regulation governs the procedures for issuing certificates for zakat management institutions so that the zakat paid by muzakki can be deducted from gross income for tax purposes. This study aims to analyze how PER-05/PJ/2019 is implemented by zakat institutions, the extent to which this regulation enhances reporting and transparency, and the various obstacles encountered during its implementation. With a qualitative approach and descriptive method, this research found that PER-05/PJ/2019 encourages zakat institutions to meet administrative requirements, conduct external audits, and perform regular financial reporting, thereby enhancing professionalism and public trust. However, the main challenges are still faced by small zakat institutions, such as limited human resources and financial information systems. Nevertheless, this regulation opens up opportunities for zakat institutions to become more professional, transparent, and accountable, as well as strengthening the integration between the zakat and tax systems in Indonesia.
Analisis Hubungan antara Inflasi, Pengangguran, dan Deflasi dalam Stabilitas Ekonomi Nasional Intan Ratnasari; Dwi Aprilia; Maulidiyah Al Adawiyah; Della Wahyuningsih; Diva Nazmi Laila; Siti Ayu Juliyah; Ana Sahroni; Apriyanto Apriyanto
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1716

Abstract

Inflation, unemployment, and deflation are three fundamental macroeconomic phenomena that are closely interconnected in influencing a nation’s economic stability. These variables illustrate the equilibrium between production capacity, consumption behavior, and government intervention in achieving sustainable economic growth. The main purpose of this study is to explore the interrelationship between inflation, unemployment, and deflation, and to assess their implications for Indonesia’s economic stability. This research applies a qualitative descriptive method, employing literature reviews, document analysis, and secondary data evaluation derived from credible institutions such as the Central Bureau of Statistics (BPS), Bank Indonesia (BI), and the Ministry of Finance. The results suggest that a moderate level of inflation can positively stimulate economic expansion through increased consumption and investment activities. In contrast, excessive inflation tends to erode consumer purchasing power and potentially elevate unemployment rates. Meanwhile, prolonged deflationary conditions may lead to a decline in product prices, reduced business profitability, and slower economic momentum. The interaction among these three factors is complex and dynamic, necessitating a coordinated balance between fiscal and monetary policies to safeguard overall economic stability. This study concludes that effective inflation control, job creation, and deflation prevention are critical elements in strengthening Indonesia’s long-term economic resilience.
Studi Tentang Pengaruh Ajaran Islam pada Perekonomian Negara Arab Saudi Diva Nazmi Laila; Della Wahyuningsih; Apriyanto Apriyanto; Mohammad Ridwan
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i4.2370

Abstract

Saudi Arabia is a country that uses the Qur’an and Sunnah as the foundation of its constitution, which makes Islamic teachings significantly influential across various sectors of life, including the economic sector. This study aims to analyze the influence of Islamic teachings on the development of the Saudi Arabian economy and examine how the country addresses the challenges of modernization and economic globalization. The research employs a library research method with a qualitative descriptive approach. The findings indicate that Islamic teachings play a central role in shaping economic policies in Saudi Arabia, guiding both regulatory frameworks and development directions. However, the country’s strong dependence on the oil and gas sector has become a major structural challenge in achieving sustainable economic growth. In response, the Saudi government has implemented economic reforms through the Vision 2030 program, which is designed to diversify the national economy beyond oil dependency. These reforms reflect a strategic effort to balance the preservation of Islamic values with the need to adapt to global economic changes and modernization demands. Overall, the study highlights the dynamic interaction between religious principles and economic transformation in Saudi Arabia’s development strategy.
Manajemen Pembiayaan Jual Beli & Murabahah Teknik Implementasi Bai’ Al-Murabahah, As-Salam, dan Istishna dalam Pembiayaan Konsumtif dan Produktif Apriyanto Apriyanto; Dini Selasi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i4.2371

Abstract

The development of Islamic financial institutions has encouraged the increased use of sale-based financing contracts as an alternative financing system in accordance with Islamic principles. This study aims to analyze the management of sale-based financing and the implementation techniques of bai' al-murabahah, as-salam, and istishna' contracts in both consumer and productive financing. The method used in this study is a qualitative descriptive method through a literature review by reviewing various literature related to Islamic financing. The results show that murabahah financing is more widely used to meet consumer needs because it provides price certainty and profit margins. Meanwhile, as-salam and istishna' contracts are more widely applied in productive sectors such as agriculture, trade, and the manufacturing industry. The implementation of good financing management includes the planning stage, feasibility analysis, contract implementation, supervision, and resolution of problematic financing. With proper management, sale-based financing can improve community welfare and support the development of the Islamic economy..
Co-Authors Ana Sahroni Arnelia Putri Pratiwi Dea Safitri Della Wahyuningsih Dini Selasi Diva Nazmi Laila Dwi Aprilia Intan Ratnasari Maulidiyah Al Adawiyah Mohammad Ridwan Muhammad Nurjati Siti Ayu Juliyah