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All Journal IJIBE (International Journal of Islamic Business Ethics) Proceeding SENDI_U Jurnal Manajemen Pelayanan Publik Jurnal Ilmiah Ekonomi Islam Dinamisia: Jurnal Pengabdian Kepada Masyarakat Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Aptisi Transactions on Technopreneurship (ATT) Jurnal Ekonomi Bisnis Indonesia Indonesian Journal of Accounting and Governance El-Barka: Journal of Islamic Economics and Business Community Empowerment Devotion: Journal of Research and Community Service Jurnal Ketenagakerjaan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan El-Ecosy : Jurnal Ekonomi dan Keuangan Islam PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Journal of Tax Law and Policy Media Ekonomi Scientium Law Review Enrichment: Journal of Multidisciplinary Research and Development Dirkantara Indonesia International Journal of Economics, Management and Accounting Suhuf: International Journal of Islamic Studies Indonesian Journal of Accounting and Governance
Muhammad Zilal Hamzah, Muhammad Zilal
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Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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DAMPAK DESENTRALISASI FISKAL TERHADAP INDEKS PEMBANGUNAN MANUSIA DI INDONESIA (Studi pada Kabupaten/Kota Kurun Waktu 2015-2021) Sofilda, Eleonora; Hamzah, Muhammad Zilal; Nurhaida, Dida
Media Ekonomi Vol. 31 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i1.16516

Abstract

This study intends to investigate the impact of fiscal decentralization on Indonesia's Human Development Index through per-capita income. The study's focus is on Indonesia's 415 Regencies and Cities from 2015 to 2021. Certain government spending indicators are employed in panel data regression as independent variables using Eviews 9.00. Secondary data were collected from the Central Bureau of Statistics (BPS) and the Ministry of Finance (MoF). The results of model 1 show that of the eight variables used to see their effect on per capita income, there are six variables that have a favorable impact, namely health budget allocations, public service functions, social protection functions, village funds, regional independence and investment, while education fund allocations and the economic function is unable to increase per capita income in Indonesia. The outcomes of model 2 demonstrate that components of model 1's influence on per capita income have a favorable impact on Indonesia's Human Development Index.
A Step-by-Step Guide to Publishing Journal Article and Its Strategies Hamzah, Muhammad Zilal; Abd Rahman, Nur Hayati; Sofilda, Eleonora; Nurhaida, Dida
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 6 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i6.15812

Abstract

Early researchers often struggle in writing scientific papers due to deficient writing skills and adapting to academic settings. In response, the Doctoral Program in Public Policy at the Faculty of Economics and Business at Universitas Trisakti organized a webinar with the intention of providing students with effective writing techniques. The webinar addressed important areas such as publishing in Scopus-indexed journals, composing successful manuscripts, maintaining writing consistency, and selecting appropriate venues for publication. The outcomes demonstrated that this webinar greatly enhanced the participants' confidence in scientific writing, with 85% strongly agreeing and 15% agreeing. Overall feedback from participants was positive, with 95% strongly agreeing and 5% agreeing that the activity was beneficial. Moreover, 90% expressed a strong wilingness to participate in future training, while 10% agreed. This paper's importance and benefits make it a valuable resource for widespread use, especially by new researchers aiming to enhance their scientific writing skills and strategies.
Value Added Tax (VAT) Objects in Digitalization Era: A Juridical Historical Study in Indonesia Sipayung, Bonarsius; Arsal, Yon; Hamzah, Muhammad Zilal
Journal of Tax Law and Policy Vol. 2 No. 3 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i3.518

Abstract

The digitalization era has raised tax avoidance and tax evasion challenges which affect the value added tax (VAT) ratio in Indonesia. Based on normative juridical studies, this study produces 2 (two) conclusions. First, the VAT objects in the prevailing VAT law in Indonesia, which had undergone 5 (five) changes from 1983 to 2021, have not yet regulated several VAT objects in the digitalization era. It can be seen from the potential for tax avoidance and tax evasion in the digitalization era. Second, reformulation of ideal VAT objects in digitalization era in Indonesia can be carried out by expanding the scope of VAT objects based on developments in taatbestand. The tax authority in Indonesia, namely the Directorate General of Taxes, needs to consider expanding the VAT object by applying the certainty principle and comparing it with the provisions in several other countries, such as Singapore, Switzerland and Russia.
THE EFFECT OF BANKRUPTCY POSSIBILITY ON AUDIT DELAY AND TIMELINESS: Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016 Meinarsih, Triana; Yusuf, Abdul; Hamzah, Muhammad Zilal
Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/0zv63t48

Abstract

Audit delay and timeliness are important factors that influence the quality of accounting information interm of relevance. This study provides empirical evidence to answer the question of how bankruptcypossibility impacts on audit delay and timeliness. This research studies manufacturing firms listed inIndonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website ofIDX. This study is a quantitative research that seek to find out relationship between independentvariable and dependent variable. External secondary data used are annual reports accessed from IDXwebsite. Measurement used is Z-Score Altman model prediction, while simple linear regression isemployed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScoreis negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibilityof a company experience bankruptcy and therefore causes audit delay and timeliness.
The Transformation of Islamic Philanthropy as an Economic Power: Multiplier Effect Cash Waqf Linked Deposit (CWLD) in Sharia Banking Faaza, Haseena Khalida; Haris, Muhamad; Hamzah, Muhammad Zilal; Hadi, Kuncoro; Fahruroji, Fahruroji
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 8 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i8.553

Abstract

Islamic philanthropy, particularly waqf, is undergoing a significant transformation from merely a socio-religious instrument with a charitable model to a driving force for sustainable economic development. One strategic innovation in the Islamic banking ecosystem is Cash Waqf Linked Deposit (CWLD), a scheme for managing cash waqf through Islamic deposits that allows the principal to be preserved while the returns are used for social programs and economic empowerment of the community. This study aims to analyze how CWLD can create a multiplier effect on the community's economy by synergizing the social and commercial functions of Islamic banking. The research method used a descriptive-analytical qualitative approach through literature study and source triangulation to assess the concept, implementation, opportunities, and challenges of CWLD using an approach based on the PRISMA 2020 protocol. The results show that CWLD can increase liquidity and third-party funds (DPK) with low-cost funds in Islamic banking, strengthen real sector financing, and create layered social impacts through the empowerment of MSMEs, education financing, and capacity building of nadzir institutions. This scheme encourages the creation of a multiplier effect in the form of increased community income, job creation, growth in economic activity and national output, as well as strengthening the Islamic financial ecosystem and social empowerment. The CWLD scheme effectively integrates the commercial financial sector with philanthropic goals, transforming waqf assets that tend to be passive into dynamic capital for sustainable development. This innovation proves that Islamic philanthropy can be a catalyst for inclusive economic growth and strength while strengthening the intermediary function and social impact of Islamic banking. However, the development of CWLD faces several obstacles, such as the need to improve public literacy, institutional readiness, and the need for regulatory harmonization. The study recommends improving public education, strengthening the capacity of nadzir, optimizing collaboration between regulators and industry, and digitizing governance in the Islamic philanthropy ecosystem. Through these strategies, CWLD has great potential to become a social financial instrument that can strengthen the economic resilience of the community and support inclusive and sustainable national development in accordance with the principles of maqasid sharia.
Macroeconomic and Price of Oil and Gold on Liabilities of Hajj Fund Management Agency Sulistyowati, Lilies; Hamzah, Muhammad Zilal; Ratnawati, Nirdukita
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 2 (2025): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i2.533

Abstract

This study examines the influence of macroeconomic variables on the sustainability of hajj funds managed by the Indonesian Hajj Financial Management Agency (BPKH). Using monthly data from 2019-2023, the research employed multiple linear regression analysis followed by dynamic systems modeling to assess fund sustainability. The regression results show that GDP growth and exchange rates positively influence hajj fund assets (p<0.05), while BI-7 Day Reverse Repo Rate, inflation, and Jakarta Islamic Index negatively affect fund assets. Dynamic system simulations reveal that under current conditions (ROI 6.78%, subsidy portion 40%), hajj funds will face deficit by 2030. However, optimistic scenarios with increased ROI to 10% and reduced subsidy portions to 20% ensure fund sustainability until 2050, with assets reaching IDR 569 trillion. These findings suggest that BPKH should enhance investment portfolio returns while the government should reconsider subsidy allocation policies to ensure long-term sustainability of hajj fund management in Indonesia.
The Performance of the Job Loss Security Scheme in Indonesia: A Systematic Literature Review and Bibliometric Analysis Putri, Indah Anggoro; Hamzah, Muhammad Zilal; Sofilda, Eleonora
Jurnal Ketenagakerjaan Vol 20 No 2 (2025)
Publisher : Pusat Pengembangan Kebijakan Ketenagakerjaan Kementerian Ketenagakerjaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47198/jnaker.v20i2.631

Abstract

Unemployment protection has become a key element of social policy reform in developing economies, especially amid labor market volatility and global crises. This study conducts a bibliometric and systematic literature review (SLR) of 141 peer-reviewed articles on unemployment insurance and job loss protection from Scopus and Web of Science. Through performance analysis, co-occurrence mapping, and thematic synthesis, it identifies trends in publication growth, key journals, institutional contributors, and conceptual clusters. Research is largely concentrated in high-income countries and driven by multilateral organizations. Key themes include policy instruments, labor market integration, and geographic gaps. Indonesia’s Job Loss Security (JKP) is assessed against global trends, highlighting innovation and implementation challenges. Citation patterns reveal the value of collaboration and open-access publishing. The study informs both research and policy by offering insights into current developments and recommending strategies to improve design, coverage, and institutional coordination for more inclusive unemployment protection in the Global South.
UNEMPLOYMENT INSURANCE RESEARCH AND THE GOVERNANCE OF INDONESIA’S JOB LOSS GUARANTEE PROGRAM: A GLOBAL BIBLIOMETRIC ASSESSMENT AND SYSTEMATIC LITERATURE REVIEW: UNEMPLOYMENT INSURANCE RESEARCH AND THE GOVERNANCE OF INDONESIA’S JOB LOSS GUARANTEE PROGRAM: A GLOBAL BIBLIOMETRIC ASSESSMENT AND SYSTEMATIC LITERATURE REVIEW Iskandar, Adriyansya; Hamzah, Muhammad Zilal; Sofilda, Eleonora; Nurhayati, Nurhayati
PENANOMICS: International Journal of Economics Vol. 4 No. 3 (2025): December
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v4i3.271

Abstract

This study analyses global research trends on unemployment insurance (UI) alongside Indonesia’s Job Loss Guarantee programme (Jaminan Kehilangan Pekerjaan/JKP) by integrating bibliometric analysis and a systematic literature review. Drawing on 16,181 Scopus-indexed publications from 2010 to 2025, the bibliometric findings indicate a clear transition from early conceptual debates to rapid scholarly expansion after 2018, largely triggered by the COVID-19 pandemic and subsequent labour market reforms. Recent research increasingly focuses on adaptive UI systems that emphasise activation policies, digital governance, and reemployment support. A PRISMA-guided review identifies seven empirical studies relevant to Indonesia, examining ALMPs, JKP implementation, labour mobility, behavioural responses to job loss, unemployment forecasting, and skilled-worker vulnerability. Overall, Indonesia’s contribution to UI scholarship remains modest and predominantly descriptive, with limited methodological depth. Persistent challenges include weak institutional coordination, low public awareness of JKP, mismatched training provision, and restricted access for informal workers. The study highlights critical research gaps in impact evaluation, policy integration, and regional variation. Policy recommendations stress stronger governance coordination, data-driven activation mechanisms, and targeted skills development to enhance labour market protection in Indonesia.
Economic Structure, Administrative Capacity, and Public Trust in Tax Performance: A Service-Centered Systematic Review across Income Groups, 2015–2025 Haptari, Vissia Dewi; Sriyanto, Agus; Hamzah, Muhammad Zilal; Sofilda, Eleonora
Jurnal Manajemen Pelayanan Publik Vol 10, No 1 (2026): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v10i1.66422

Abstract

Cross-country variation in tax-to-GDP ratios reflects differences in economic structure, administrative capacity, and public trust under diverse institutional settings. This study provides a PRISMA-guided systematic review (2015–2025) to explain the determinants of tax performance across income groups. We identify 150 eligible studies and compile a core set of 90 for comparative synthesis, applying quality weights based on research design and methodological transparency. Higher-quality evidence links higher income per capita and stronger governance to higher tax ratios, while inflation and poorly managed resource rents weaken non-resource tax effort; digital tax administration (e-filing, e-invoicing, and risk-based analytics) is generally associated with higher compliance, but effects depend on baseline capacity, service design, and bureaucratic integrity. The review advances a service-centered framework integrating fiscal-contract and institutional-capacity perspectives into a “service–trust–revenue” loop and a “tax-capacity ladder”, with policy implications on reform sequencing: strengthening governance, modernizing administration, and progressively broadening the tax base through transparent communication and risk-based digital enforcement.
ANALISIS TREN DAN FAKTOR YANG MEMPENGARUHI PERTUMBUHAN DPK BANK HIMBARA: PENDEKATAN SLR Handoko, Hendro; Zilal Hamzah, Muhammad; Tri Broto, Giri
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 3 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i3.4539

Abstract

Third-Party Funds (TPF) represent the primary source of bank funding and determine banks’ capacity to perform their intermediation function. Within the State-Owned Banks Association (Himbara)—comprising BNI, BRI, Mandiri, and BTN—the growth of TPF during the 2015–2023 period exhibited significant fluctuations. These dynamics were influenced by various factors, including macroeconomic conditions, digital transformation, internal bank performance, and regional socio-economic characteristics. Previous studies indicate that external variables such as exchange rates and the Loan to Deposit Ratio (LDR) affect TPF growth, with LDR tending to have a negative short-term impact. Meanwhile, digital transformation in banking has reshaped customer behavior and expanded financial service access, although its successful implementation requires policy harmonization to maintain stability and public trust. This study employs a Systematic Literature Review (SLR) approach to identify, evaluate, and synthesize empirical findings related to the determinants of TPF growth, focusing on its components: demand deposits, savings deposits, and time deposits. The results reveal that TPF growth in Himbara banks is simultaneously influenced by macroeconomic indicators, digital banking development, capital strength, operational efficiency, and regional socio-economic conditions. This study contributes both theoretically and practically by providing a comprehensive overview of strategic factors affecting fund mobilization in Himbara banks and serves as a basis for formulating adaptive and sustainable funding strategies in the digital era.
Co-Authors Abd Rahman, Nur Hayati Agus Sriyanto Agus Susanto, Eko Arsal, Yon Astuti, Camelia Puji Bustamil, Bustamil Dewi, Nur Diana Dian Wahyudi Dida Nurhaida Eferedo, Eferedo Eleonora Sofilda Faaza, Haseena Khalida Fahruroji, Fahruroji Handoko, Hendro Haris, Muhamad Herawan, Bonny Famedian Iskandar, Adriyansya Islami, Wardah Kuncoro Hadi Maisyarah, Anisa Makarim, Dina Fornia Meinarsih, Triana Meutia, Astrid Munawar, Muhammad Agil nirdukita ratnawati, nirdukita Nurhayati Nurhayati Putri, Indah Anggoro R. Ajeng Entaresmen, R. Ajeng Ridhona Fultanegara Rumondang, Haiyani Sipayung, Bonarsius Sobiyanto, Ahmad Sulistyowati, Lilies Tri Broto, Giri Tri Handayani Vissia Dewi Haptari, Vissia Dewi Wahyuni, Lidia Wan Usman, Wan Yusuf, Abdul Yusuf, Abdul Zulkifli Husin, Zulkifli