Article Per Year (5 Year)
p-Index From 2021 - 2026
3.386
P-Index
This Author published in this journals
All Journal International Journal of Nusantara Islam MIX : Jurnal Ilmiah Manajemen Syntax Literate: Jurnal Ilmiah Indonesia SEIKO : Journal of Management & Business Ekonomi dan Bisnis Jurnal Ekonomi Jurnal Tadbir Peradaban Ijtimā`iyya: Journal of Muslim Society Research Jurnal Ekonomi Utama (Juria) International Conference on Islamic Economic Jurnal Penelitian Pendidikan Indonesia International Journal of Nusantara Islam Ta'amul: Journal of Islamic Economics Dirya : Journal of Economic Management Tamwil: Jurnal Manajemen Keuangan Mashlahah: Journal of Islamic Economics International Conference on Islamic Studies Madania: Jurnal Kajian Keislaman
Fikry Ramadhan Suhendar
Sekolah Tinggi Ilmu Ekonomi Miftahul Huda
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
Sustainable Agriculture in Subang: Integrating Local Wisdom, Sharia Principles, and Agribusiness Innovation Sholihah, Nurlailiyah Aidatus; Suhendar, Fikry Ramadhan; Ismail, Faisal Bin Husen; Masruri, Muhammad
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.54271

Abstract

This research examines the influence of local cultural knowledge, Islamic (Sharia-based) values, and agribusiness innovations on the development of sustainable agricultural practices in Subang, West Java, Indonesia. Employing a qualitative document analysis approach, the study explores how indigenous traditions such as the Mapag Sri ritual and collective labor systems (gotong royong) play a significant role in maintaining ecological sustainability and social cohesion within farming communities. These local practices are reinforced by Islamic ethical principles, including ʿadl (justice), barakah (divine blessing), and zakat al-zurʿ (agricultural almsgiving), which guide moral responsibility in agricultural production, distribution, and resource management. In parallel, the adoption of agribusiness innovations particularly digital farming technologies, cooperative-based management, and improved market access enhances productivity, efficiency, and farmers’ economic resilience. The findings demonstrate that sustainability in Subang is not the result of isolated interventions, but rather emerges from a coherent system in which cultural traditions, religious ethics, and modern technological practices mutually reinforce one another. This integrated framework strengthens environmental stewardship, promotes ethical governance, and supports long-term socio-economic resilience in rural communities. The study contributes a context-sensitive model of sustainable agriculture that successfully bridges tradition and modernity within a Muslim-majority setting. It offers valuable insights for policymakers, development practitioners, and scholars concerned with rural development, Islamic economics, and sustainable livelihoods. Furthermore, the model proposed in this research may serve as a transferable framework for other agricultural regions undergoing similar socio-cultural and economic transformations.
Analisis Perlakuan Akuntansi Atas Transaksi Ijarah Dan Ijarah Muntahiya Bittamlik (IMBT) Berdasarkan PSAK 107 Mulyana, Tela Helen; Mulyana, Teli Helis; Suhendar, Fikry Ramadhan
TAMWIL : Jurnal Manajemen Keuangan Vol 2 No 2 (2025): Tamwil: Jurnal Manajemen Keuangan
Publisher : STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/tamwil.v2i2.155

Abstract

Perkembangan ekonomi Syariah di Indonesia menuntut adanya standar akuntansi yang komprehensif dan relevan, khususnya untuk akad ijarah yang banyak digunakan dalam pembiayaan Syariah. PSAK 107, yang mulai berlaku pada tahun 2020, menerapkan pendekatan hak menggunakan yang selaras dengan PSAK 73, dan membedakan antara ijarah operasional dan ijarah pembiayaan, termasuk ijarah Muntahiya Bittamlik (IMBT). Tujuan dari penelitian ini adalah untuk memberikan penjelasan tentang perbedaan dalam perlakuan akuntansi kedua jenis ijarah tersebut, yaitu Mujir (lessor) dan Mustajir (lessee), dan untuk memberikan contoh jurnal perbandingan berdasarkan PSAK 107. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif yang melibatkan penelitian kepustakaan dengan meninjau literatur akuntansi syariah, PSAK 107, dan artikel ilmiah yang relevan. Hasil penelitian menunjukkan bahwa sementara Mustajir hanya mengakui beban sewa dalam Ijarah Operasional, aset tetap berada pada neraca Mujir. Sebaliknya, Mustajir harus mengakui aset pada IMBT.Hak Guna dan Kewajiban Sewa, sedangkan Mujir mencatat Piutang Pembiayaan sebagai aset pengganti. Struktur neraca, pengakuan pendapatan, dan rasio keuangan kedua belah pihak sangat dipengaruhi oleh perbedaan perlakuan ini. Studi ini memberikan pemahaman konseptual dan praktis tentang akuntansi ijarah menurut PSAK 107, sehingga bermanfaat praktisi keuangan Syariah.
Sustainable Agriculture in Subang: Integrating Local Wisdom, Sharia Principles, and Agribusiness Innovation Sholihah, Nurlailiyah Aidatus; Suhendar, Fikry Ramadhan; Ismail, Faisal Bin Husen; Masruri, Muhammad
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.54271

Abstract

This research examines the influence of local cultural knowledge, Islamic (Sharia-based) values, and agribusiness innovations on the development of sustainable agricultural practices in Subang, West Java, Indonesia. Employing a qualitative document analysis approach, the study explores how indigenous traditions such as the Mapag Sri ritual and collective labor systems (gotong royong) play a significant role in maintaining ecological sustainability and social cohesion within farming communities. These local practices are reinforced by Islamic ethical principles, including ʿadl (justice), barakah (divine blessing), and zakat al-zurʿ (agricultural almsgiving), which guide moral responsibility in agricultural production, distribution, and resource management. In parallel, the adoption of agribusiness innovations particularly digital farming technologies, cooperative-based management, and improved market access enhances productivity, efficiency, and farmers’ economic resilience. The findings demonstrate that sustainability in Subang is not the result of isolated interventions, but rather emerges from a coherent system in which cultural traditions, religious ethics, and modern technological practices mutually reinforce one another. This integrated framework strengthens environmental stewardship, promotes ethical governance, and supports long-term socio-economic resilience in rural communities. The study contributes a context-sensitive model of sustainable agriculture that successfully bridges tradition and modernity within a Muslim-majority setting. It offers valuable insights for policymakers, development practitioners, and scholars concerned with rural development, Islamic economics, and sustainable livelihoods. Furthermore, the model proposed in this research may serve as a transferable framework for other agricultural regions undergoing similar socio-cultural and economic transformations.
Co-Authors Adinda, Dhea Ahmad Ramdhani Ahmad, Khadher Andini Putri, Andini Caswati Caswati Caswati, Caswati Ghefira Nur Fatimah Giovani, Randy Imas Komariyah Ismail, Faisal Bin Husen Jarkasih, Jarkasih Muhammad Masruri, Muhammad Mulyana, Tela Helen Mulyana, Teli Helis Nurcahyati, Mely Nurkhosiah, Siti Nurlailiyah Aidatus Sholihah Nurlailiyah Aidatus Sholihah Nurlailiyah Aidatus Sholihah Rahmadhani, Agung Rosiana, Irma Shofa, Fauziah Mutiara Sholihah, Nurlailiyah Aidatus Sidik, Iqbal Pajar Sihotang, John Sirojudin, Husni Ahmad Tarinih Tarinih Yayat Sudrajat